Publication date: 10.05.2024
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Can payers of a single contribution submit to the supervisory body for approval a certificate-calculation for the payment of salary in electronic form?
Clause 4 of the Procedure for acceptance by payment service providers of payment instructions for the payment of wages, approved by the order of the Ministry of Finance of Ukraine dated September 16, 2022 No. 291 (hereinafter referred to as the Procedure) specifies, in particular, that a certificate-calculation for the payment of wages is drawn up by the payer of a single contribution on mandatory state social insurance (hereinafter referred to as the single contribution) in the form according to Appendix 1 to the Procedure.
Controlling bodies shall immediately approve the settlement certificate in electronic or paper form provided by the payer of the single contribution.
When approval of the settlement certificate may be refused
Controlling bodies refuse approval under the following conditions: collection of debt from wages recovery of wages through court recovery of wage arrears recovery of wages recovery of wages in court recovery of wages through court recovery of unpaid wages
- inconsistency of the certificate-calculation with the form specified in Appendix 1 to the Procedure;
- unreliability of the information presented in the calculation certificate;
- submission of a certificate of settlement to the supervisory body other than the place of registration of the payer of the single contribution.
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The first copy of the agreed certificate-settlement in paper form is given to the servicing provider of payment services, the second to the supervisory body, the third remains with the payer of the single contribution.The certificate-calculation in electronic form is provided by the payer of the single contribution to the payment service provider in compliance with the Law of Ukraine of May 22, 2003 No. 851-IV "On Electronic Documents and Electronic Document Management" and the Law of Ukraine of October 5, 2017 No. 2155-VIII "On electronic identification and electronic trust services".
According to paragraph 1 of the Procedure, a reference-calculation in electronic form is a document received by the payer of a single contribution in electronic form through the Electronic Cabinet in accordance with the procedure established by Article 42-1 of Chapter 1 of Section II of the Tax Code of Ukraine.
Automated document verification and entry to the Electronic cabinet
Access to the Electronic Cabinet is carried out at the following address: http://cabinet.tax.gov.ua, as well as through the DPS web portal.
Access to the private part of the Electronic Cabinet is provided after the user completes electronic identification online using a qualified electronic signature of any A qualified provider of electronic trust services, through the Integrated system of electronic identification - id.gov.ua (MobileID and BankID), with the help of Diya Podpys or "cloud" qualified electronic signature.
In the section "Entering reports" of the private part of the Electronic cabinet, the payer of the single contribution can send to the relevant supervisory body a properly prepared statement-calculation in electronic form under the form identifier J1330001 (for legal entities) or F1330001 (for individuals).
After the electronic document is received, it is automatically checked.
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The first receipt of the electronic document reports on the results of such a check. In the case of negative results of the automated check, the first receipt informs about the rejection of the electronic document with an indication of the reasons, in which case the second receipt is not generated.
The second receipt is a confirmation of acceptance (registration) or a notification of non-acceptance in the control body of the electronic document. In the second receipt, the details of the accepted (registered) or rejected (with an indication of the reason) electronic document, the results of processing in the control body (date and time of acceptance (registration) or rejection, registration number, data on the payer and signer(s) of the electronic document and receipts are indicated ).
If there is a second receipt on the acceptance of the electronic document, the date and time of acceptance (registration) of the electronic document by the controlling body shall be considered the date and time recorded in the first receipt.The taxpayer can view information on the receipt and date of registration of the settlement certificate in the supervisory body in the "Incoming" tab of the "Incoming/Outgoing Documents" section of the private part of the Electronic Cabinet (receipts for acceptance and processing can also be viewed in the "Review of reporting" section and the " Introduction of reporting"). The date of registration of the settlement certificate is considered the day of its receipt by the controlling body.
The approved statement-calculation in electronic form (or refusal of approval) is immediately sent by the controlling body to the payer of the single contribution to the Electronic Cabinet.
Information on the approval or refusal to approve a settlement certificate in electronic or paper form is entered in the log of registration and processing of settlement certificates in electronic or paper form, which is maintained by the means of the information and communication system of controlling bodies in compliance with the requirements of the legislation in the field of information protection (paragraph ninth paragraph 4 of the Order).
