The entrepreneur took advantage of the preferential right during the war and does not pay the single social contribution (hereinafter – SSC). However, the entrepreneur is considered a payer of this tax in accordance with the terms of business activity. How should the non-payment of SSC be reflected in the reporting, so that fines do not arise in the future, read further.
Legal background
Pursuant to item 919 of chapter VIII “Final and Transitional Provisions” of the Law of Ukraine “On Collection and Accounting of a Single Contribution to Mandatory State Social Insurance” (hereinafter – the Law) temporarily, from March 1, 2022 until the termination or cancellation of martial law in Ukraine and within 12 months after the termination or cancellation of martial law, natural persons – entrepreneurs, persons engaged in independent professional activities, as well as members of the farm, if they do not belong to persons subject to insurance on other grounds, have the right not to accrue, not to calculate and not to pay a single contribution to mandatory state social insurance for themselves. At the same time, the provisions of para. 2 item 2 of part 1 of Art. 7 of this Law does not apply to such periods for the specified persons.
At the same time, such persons shall not complete the calculation of the single contribution as part of the tax declaration (hereinafter – the declaration) for the period in which, in accordance with the first paragraph of this item, the single contribution was not accrued, calculated and paid.
That is, the persons specified in items 4, 5 and 51 of part 1 of Article 4 of the Law, who exercised the right not to pay a single contribution for themselves, reflect such information directly in the declaration.
Filling in the tax declaration
For the months in which the specified right was used, the payer of the single contribution shall put “0” in the columns where information about the amount of income for which the single contribution is calculated, taking into account the maximum amount, as well as the amount of the calculated single contribution should be displayed.
Information on the amount of accrued income of insured persons and the amount of accrued single contribution is an appendix to the declaration, that is, its integral part, for the adjustment of which information the general rules is used defined in Art. 50 of the Tax Code of Ukraine, if it concerns periods starting from 2021 (the first reporting (tax) period in which the information became an integral part of the declaration).
