THE INSTRUCTION ON THE PROCEDURE FOR ACCRUAL AND PAYMENT OF UNIFIED SOCIAL TAX HAS BEEN UPDATED
The Ministry of Finance issued Order No. 454 dated 19.09.2024 (registered with the Ministry of Justice on 03.10.2024 under No. 1484/42829) amending the Instruction on the Procedure for the Calculation and Payment of the Single Contribution for Obligatory State Social Insurance.
The amendments were introduced in connection with the adoption of Law No. 3680-IX dated 25.04.2024 ‘On Amendments to Certain Legislative Acts of Ukraine Regarding the Regulation of Labour of Domestic Workers’, which amended the Law on the Single Social Contribution.
Thus, it became necessary to amend Section V of the Instruction on the Procedure for the Calculation and Payment of the Single Social Contribution and Annexes 3 and 4 thereto, approved by Order of the Ministry of Finance No. 449 dated 20.04.2015. Namely:
- the list of documents required for the conclusion of an agreement on voluntary participation in the system of compulsory state social insurance (hereinafter - the Agreement) by domestic workers has been supplemented with a copy of the employment contract (amendments to the sixth paragraph of subparagraph 1 of paragraph 3 of Section V of the Instruction);
- persons who are domestic workers and have expressed a desire to enter into an agreement are given the opportunity to indicate this in Annex 3 to the Instruction by ticking the appropriate box (paragraph 1 of Annex 3 to the Instruction is supplemented by a new subparagraph 3);
- in case of termination of the employment agreement with a domestic worker, such worker shall notify the tax authority, as this is the basis for early termination of the Agreement (subparagraph 2 of paragraph 2 of Section II of the Agreement was supplemented with a new subparagraph 3, paragraph 1 of Section VII of the Agreement was supplemented with a new paragraph four).
Source: https://news.dtkt.ua/labor/social-protection/93499-minfin-zminiv-instrukciiu-pro-poriadok-naraxuvannia-i-splati-jesv
