Ministry of Revenues Approved the Procedure for Accepting Documents for Payroll Payments

Автор: admin_dev
Ministry of Revenues Approved the Procedure for Accepting Documents for Payroll Payments

Banks accept from payers of the single social contribution (SSC) payment orders, travelers’ checks, as well as other payment documents under which wages are paid or transferred and the single social contribution is accrued only when there are payment documents confirming the transfer; this also applies to the disbursement of funds under them.

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The Ministry of Revenues and Duties approved the procedure for banks to accept settlement documents

Banks accept from payers of the single social contribution (SSC) payment orders, travelers’ checks, as well as other payment documents under which wages are paid or transferred and the single social contribution is accrued only when there are payment documents confirming the transfer; this also applies to the disbursement of funds under them.

At the same time, the amount of the contribution due must be at least one third of the amount of funds for payment specified in the payment documents. If the amount of the SSC is less than one third of the amount of funds for payment, such an operation is possible only if there is an original invoice-statement approved by the local office of the Ministry of Revenues and Duties.

According to Order No. 453 of the Ministry of Revenues, documents that previously confirmed the payment of the single contribution are considered to be settlement documents on the allocation of the SSC (including from an account opened in another bank), where in the requisites the “Payment purpose” field indicates the period for accrual, and the “Execution date” field is filled in by the payer’s bank.