During 11 months of 2015, more than UAH 254.7 million of the single social contribution was paid to the budget. Compared to the same period of 2014, this year the budget received UAH 44 million more.
Experts of Uzhgorod STI remind that enterprises, institutions and organizations, other entities using the work of employees shall pay the amounts of single contribution for obligatory state social insurance accrued for the relevant calendar month no later than the 20th day of the following month.
Individual entrepreneurs – single tax payers shall pay for the single contribution for themselves, that they calculate themselves, but not less than the minimum monthly premium, by the 20th day of the month following the reporting quarter. Also, taxpayers can pay the single contribution in the form of advance payments by the 20th day of each month of the current quarter which should be taken into account in the settlement for the calendar quarter.
Individual entrepreneurs who are on the common system of taxation shall pay the single contribution for themselves accrued for the calendar year by February 10 of the next year.
By Uzhgorod STI
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