In which cases, individuals-entrepreneurs – single tax payers of Groups I – III, who have main place of work, submit Annex 1 to Declaration of the single tax payer – individual-entrepreneur (hereinafter – Declaration) and how column 2 of section 9 in Annex 1 to the Declaration is filled in?
Part 6 Article 4 of the Law of Ukraine № 2464-VI as of 08.07.2010 "On collection and accounting of single contribution to obligatory state social insurance" with changes and amendments (hereinafter – Law № 2464) stipulates that individuals-entrepreneurs, including those who chose simplified taxation system, in particular, who have their main place of work, are exempted from paying single contribution for obligatory state social insurance (hereinafter – single contribution) for months of the reporting period, for which employer has paid insurance contribution for such individuals in amount of not less than the minimum insurance contribution.
Such individuals may be payers of single contribution under condition of self-determination for months of the reporting period for which employer has paid insurance contribution for such individuals in amount of less than the minimum insurance contribution, accrual base but not more than the maximum value of the accrual base of single contribution established by the Law № 2464. At the same time, amount of single contribution cannot be less than amount of the minimum insurance contribution.
Individuals-entrepreneurs – single tax payers of Groups I – III submit declaration of the single tax payer – individual-entrepreneur in form approved by Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015 with changes and amendments (hereinafter – Declaration), which includes Annex 1 "Information on the amounts of accrued income of insured individuals and amounts of accrued single contribution" (hereinafter – Annex 1).
In section 9 of Annex 1 in column 2 in the section lines of a separate calendar month of the reporting period should be reflected independently determined amount of income taking into account the maximum value and in column 4 – amounts of accrued single contribution are calculated. Total amount of accrued single contribution for the reporting period is indicated in the "Total" line of column 4 of section 9 in Annex 1.
Value of the "Total" line of column 4 of section 9 in Annex 1 is transferred to line 21 "Amount of single contribution payable to the non-budget accounts, according to the reporting (tax) period" of Section VII of Declaration.
According to Note 10 to Declaration, Annex 1 is not submitted and filled in by individuals-entrepreneurs – single tax payers of Groups I – III provided that they comply with requirements specified in Parts 4 and 6 of Article 4 of the Law № 2464, which give a right to exempt such individuals from paying single contribution for themselves.
Given, the above specified, individuals-entrepreneurs – single tax payers of Groups I – III, who have their main place of work and for whom employer has paid single contribution in amount of not less than the minimum insurance contribution for all calendar months of the reporting period, do not fill in and submit Annex 1.
If in the reporting period single contribution has been calculated and paid by employer in amount of less than the minimum insurance contribution (for example, in cases where employee worked for an incomplete month due to acceptance/dismissal in the middle of month) or has not been calculated and paid (for example, in connection due to employee being on vacation for a full month at own expense), then individuals-entrepreneurs are obliged to independently determine the accrual basis for such months in amount of at least the minimum salary and reflect in column 2 of section 9 in Annex 1.
Herewith, for months for which employer has paid single contribution in amount of at least the minimum insurance contribution, in column 2 of section 9 in Annex 1 zeros are indicated.
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