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Publication date: 26.04.2024
active and purposeful military lawyer with more than 4 years of experience
The FOP acquired the status of a pensioner or a person with a disability: is it necessary to notify the supervisory authority?
In accordance with the fourth part of Article 4 of the Law of Ukraine dated July 8, 2010 No. 2464-VI "On the collection and accounting of a single contribution to mandatory state social insurance" (hereinafter - Law No. 2464), natural persons - entrepreneurs, including those who have chosen a simplified taxation system (except for electronic residents (e-residents), persons engaged in independent professional activity, and members of the farm (if they do not belong to persons subject to insurance on other grounds) are exempted from paying a single contribution for themselves mandatory state social insurance (hereinafter referred to as a single contribution), if they receive an old-age or seniority pension, or are persons with disabilities, or have reached the age established by Article 26 of the Law of Ukraine of July 9, 2003 No. 1058-IV "On mandatory state pension insurance" (with changes) and receive a pension or social assistance in accordance with the law. Such persons can be payers of a single contribution only under the condition of their voluntary participation in the system of mandatory state social insurance.Today, the exchange of data between the State Tax Service of Ukraine (hereinafter referred to as the DPS), the Pension Fund of Ukraine (hereinafter referred to as the PFU) and the Mandatory State Social Insurance Fund of Ukraine in case of unemployment takes place in accordance with the information exchange protocols developed to implement the Procedure for Information Exchange between the Ministry of Revenue and Taxes of Ukraine, the Pension Fund of Ukraine and the mandatory state social insurance funds, approved by the Order of the Ministry of Revenue and Taxes of Ukraine dated September 19, 2013 No. 494, PFU Resolution dated September 19, 2013 No. 16-1.
Protocol on information exchange
Yes, the DPS and the PFU draw up a Protocol on the exchange of information regarding data on individuals (single contribution payers), in accordance with the norms of which the PFU provides the DPS with information on individuals (single contribution payers) on a monthly basis that they are pensioners by age or length of service years, or are persons with disabilities, indicating the date of establishment of pension or disability.
The right to determine the payers of the single contribution who meet all the requirements specified in the fourth part of Article 4 of Law No. 2464 belongs exclusively to the PFU.
Thus, natural persons - entrepreneurs (except for electronic residents (e-residents), persons engaged in independent professional activity, and members of the farm, who have acquired the status of a pensioner and receive a pension in accordance with the law, or are persons with disabilities, must separately notify the supervisory authority such a status is not required.At the same time, if such persons receive social assistance for disability from the Pension Fund of Ukraine or the Department of Labor and Social Protection of the Population, then the confirmation of the establishment of disability is a reference to the inspection report in the medical and social expert commission on the establishment of the disability group, which is submitted to the supervisory body under place of registration.
