New Single Social Contribution Standards

Автор: admin_dev
New Single Social Contribution Standards

In January 2014, the CMU, by its resolution, amended the Procedure for calculating and paying the unified compulsory social insurance contribution, changing the Procedure that had been in effect since 2011.

Table of contents:

The changes were made due to the transfer of responsibilities for administering the SSC to the Ministry of Revenues. Therefore, in the text the PFU was replaced with the revenue and collections authorities.

The upper limit of the SSC calculation base was increased: from 15 to 17 times the subsistence minimum.

It should be noted that reports on the accrual and payment of the SSC are now submitted to the revenue and collection authorities, and as for the deadlines, procedure and form for submitting reports, they are established by the Ministry of Revenues in coordination with the PFU and the Social Insurance Fund.

CMU Resolution No. 31 came into force on 11.02.2014.