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If a person was not subject to compulsory state social insurance for a certain period, payment of the single social contribution for such a period is possible with a single payment; this option may be provided for by an agreement on participation in the social insurance system on a voluntary basis.
If a person was not subject to compulsory state social insurance for a certain period, payment of the single social contribution for such a period is possible with a single payment; this option may be provided for by an agreement on participation in the social insurance system on a voluntary basis.
By Resolution No. 8-1 dated 12.06.2013, the Pension Fund of Ukraine approved amendments to the Instruction that regulates the procedure for calculating and paying the single contribution to compulsory state social insurance.
The new amendments provide for the possibility of paying the single social contribution as a one-time payment for those periods in which the person was not obliged to pay this contribution, if a voluntary social insurance agreement has been concluded on a voluntary basis.
In this case, the amount of the paid single contribution cannot be greater or less than the amounts of the single insurance contribution, which are determined based on the assessment base set at the time of the agreement’s conclusion.
Payment of the contribution as a single payment for previous periods may be carried out pursuant to a separate agreement.
Agreements on voluntary participation in the Pension Fund’s social insurance system may be concluded by enterprises, organizations and institutions located outside the territory of Ukraine.
The voluntary participation agreement should specify the following provisions:
- Term of the agreement;
- Grounds for termination of the agreement;
- Indication of the document’s title;
- Determination of the procedure according to which the contribution will be paid (account);
- Entering into the personalized accounting system information about persons (starting from 2014 it is necessary to indicate the insured person’s certificate number);
- Conditions under which the insured person has the right to benefits in accordance with the law;
- Rights and obligations, as well as the responsibility of the parties.