How should the amounts, additionally accrued for previous periods, be reflected in the report on the USC?
If the accrual of wages is carried out for the previous periods, in particular, in connection with the specification of the amount of time worked, error detection, then the accrued amounts should be included in wages of the month when the accruals were made (sub-para.3 of para.3 of sec. IV of Guidelines on the procedure of calculation and payment of the unified contribution for obligatory state social insurance, approved by the order of the Ministry of Finance of Ukraine of 20.04.2015, № 449, hereinafter – Guidelines № 449). Therefore, when the correction of errors in the amounts, they should be settled in the Report on the amounts of accrued wages (income, cash collateral, assistance and compensation) of the insured persons and the amounts of accrued unified contribution for obligatory state social insurance in agencies of revenues and duties (hereinafter – Report on USC) during the reporting month, when the errors to be corrected.
The unified social contribution (hereinafter – USC) for prior periods is accrued based on the size of the USC in force on the date of accrual (calculation and determination) of wages (income), on which according to the Law of Ukraine “On the collection and accounting of the unified contribution for obligatory state social insurance” of 08.07.2010, № 2464-VI (hereinafter – the Law on USC) the unified contribution is accrued (sec.4 of Art.9 of the Law on USC, sub-para.4 of para.1 of sec. IV of Guidelines № 449).
The USC should be calculated on the basis of accounting and other documents, according to which the accrual (calculation) is carried out or confirming accrual (calculation) of payments or income (sec. 2 of Art. 9 of the Law on USC, sub-para.1 of para.3 of sec. IV of Guidelines № 449).
Consequently, the size of USC depends on the fact in which month the income was accrued.
Therefore, if the wages (income) are accounted for 2016 for the past months, regardless of for what month the accrual is carried out, the USC should amount to 22%. However, in this case, the period to 2016, for which the additional accrual is made, will not be counted in the length of service.
It is useful to show the additional accruals of the average earnings in the table 6 of the Report on the USC for the month of 2016, when the additional accruals to be carried out, as the error of accrual type 2 and distribution of wages on month for which the additional accrual is made. In this case, the USC rates should be applied, which were valid in 2015 – from 6.76 to 49.7% for the accruals, and 3.6% - for the deductions.
The State Fiscal Service of Ukraine also maintains this position. It notes in its letter of 23.03.2016, № 6360/6/99-95-42-02-16: if the amount of the unified contribution is additionally accrued on the wages amount (income) accrued in previous reporting periods, it should be applied the code of accrual type 2 “The amount of wages (income) accrued in prior periods on the basis of accounting and other documents, according to which the accrual (calculation) to be carried out or which confirm accrual (calculation) of wages (income) on which the insurer independently additionally accrued the amount of the unified contribution”.
It should be made in table 6 of the Report on USC for 2016 as many lines as the number of months when additional accruing of the average earnings is carried out.
Thus, errors in the amounts committed since January 2011 should be corrected in Tables 1 and 6 of the Report on USC for month in which the error was detected, in a specific order. It should be formed a separate line in table 6 of Annex 4, indicating:
- in column 10 − the code of accruing type “2” – if the USC is additionally accrued;
- in column 11 − month and year when the error was made, which is corrected;
- in column 20 − the amount of withheld USC, if the correction is carried out for the period to 2016.
It should be filled in section 4 in Table 1 of Annex 4 − in the appropriate lines (4.1−4.3) should be indicated the amount of USC additionally accrued, and in lines 4.4 – the amount on which the USC is accrued.
It should be indicated the cause of the error and the time when it was made in the line “Error content”.
