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The government has approved the procedure by which excess or mistakenly paid funds intended for payment of the single social contribution (SSC) must be credited.
Procedure for returning funds paid as the single social contribution (SSC) to the Pension Fund of Ukraine (PFU)
The government has approved the procedure by which excess or mistakenly paid funds intended for payment of the single social contribution (SSC) must be credited.
Thus, the following funds are subject to refund:
- Excess or mistakenly paid amounts of the SSC that were collected without proper grounds or as a result of the application of special sanctions to the accounts of the collection authority that is opened under balance account 3719 in the treasury body;
- Excess or mistakenly paid amounts of the SSC that were collected without proper grounds or as a result of the application of special sanctions to the accounts of the collection authority.
Refunds are made on the basis of an application submitted in any form to the tax authority (Ministry of Revenues). It is important that the application specify:
- Name of the payer;
- Location and contact phone number;
- Reasons for the refund and the amount to be refunded;
- Passport series and number or the registration number of the taxpayer’s record card;
- EDRPOU code or the full name of the individual;
- Recipient’s account details.
In addition, it is important that the application be accompanied by the payment document (or its certified copy) that confirms the fact of payment of the SSC to the accounts of the tax authority. If the payer has arrears on payment of the unified contribution on other accounts, the refund of funds is made only to settle the debt.
Funds to be refunded are transferred to the bank account or the payer’s account in the Treasury bodies specified in the application regardless of the form in which the payer’s payment was made (According to Order of the Ministry of Revenues No. 453 dated 09.09.2013). So far it is not entirely clear where to apply for a refund of erroneously or excessively paid single social contribution funds; however, it is important to understand that one must be very careful and cautious with documents that can confirm payment of the SSC during the transition period.