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Publication date: 13.05.2024
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Salary report: approval of the certificate-calculation for salary payment
QUESTION
Can payers of a single contribution submit to the supervisory body for approval a certificate-calculation for the payment of salary in electronic form?
ANSWER
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 for mandatory state social insurance (hereinafter referred to as the single contribution) in accordance with the form in accordance with 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.
Controlling bodies refuse approval under the following conditions:
• 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-calculation to the supervisory body other than the place of registration of the payer of the single contribution.
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Copies of the agreed certificate-settlement
One copy of the agreed settlement statement in paper form is provided to the servicing payment service provider, the second to the supervisory authority, and 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" as amended and the Law of Ukraine of October 5, 2017 No. 2155 -VIII "About electronic trust services" with changes and additions.
According to paragraph 1 of the Procedure, a certificate-calculation in electronic form is a document received by the payer of a single contribution in electronic form through Electronic office in accordance with the procedure established by Article 42-1 of Chapter 1 of Section II of the Tax Code of Ukraine.
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 granted after the user completes electronic identification online using a qualified electronic signature of any Qualified provider of electronic trust services, through the Integrated electronic identification system - id.gov.ua (MobileID and BankID), using the Action Signature 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).
Automated verification of an electronic document
After the electronic document is received, it is automatically checked.
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 ca se 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 journal 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).
