The law exempts citizens from double payment of a single social contribution
President Vladimir Zelensky signed legislation on the collection and accounting of a single contribution for compulsory state social insurance (to eliminate discrimination in the circle of payers) Single 592-IX, which exempts payments from ERUs Retirement age and self-employed person-entrepreneur in the fields of science, literature, culture, medicine etc.
According to the Head of State’s website, the law provides for the exemption of self-employed individuals, individual entrepreneurs who have a principal place of work, from paying the ERU for the months for which the employer has paid for them Insurance premium was paid, 1 January 2021.
In addition, the obligation of individuals-entrepreneurs (except those who have opted for a simplified system of taxation, accounting and reporting), individuals performing independent professional activities, and members of the farm is canceled. Pay the minimum ERU for the months in which no income is received..
The law also permits state registration to cease entrepreneurial activity by individual entrepreneurs who have not undertaken such activity and by writing dues on a single social contribution for the period beginning in 2017, as well as penalties And the amount of the fine is also earned. , Provided that they submit the documents required by law.
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On 13 May, Varkhovna Rada adopted the second reading and, as a law, on the collection and accounting of an entire social contribution (to eliminate discrimination between payers). According to the document’s explanatory note, self-employed people who do not receive income will not be able to pay the ERU, however, they will not have seniority and pension payments during this period.
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