Pension for Entrepreneurs: The Pension Fund of Ukraine Explained How to Confirm the Period of Entrepreneurial Activity
The Pension Fund of Ukraine explained how to confirm the period of entrepreneurial activity.
Insurance experience is the period during which a person is subject to compulsory state pension insurance and for which insurance contributions are paid monthly (Article 24 of the Law of Ukraine dated 09.07.2003 No. 1058 "On Compulsory State Pension Insurance").
From the moment this Law came into force (from 01.01.2004), insurance experience is credited provided that the individual entrepreneur has paid insurance contributions – according to the data of the register of insured persons of the State Register of Compulsory State Social Insurance.
Periods of entrepreneurial activity before 01.01.2004 are confirmed by documents on the payment of insurance contributions (payment orders, bank receipts, documents confirming postal transfers, information from the Pension Fund of Ukraine about the payment of insurance contributions (if available)).
Periods of entrepreneurial activity under the simplified taxation system before 01.01.2004, including with the application of a fixed tax, may also be credited to insurance experience based on a certificate of payment of the single tax or a special trade patent, or a patent for the payment of a fixed amount of personal income tax, or a certificate of registration of the person as a subject of entrepreneurial activity under the simplified taxation system.
Periods of entrepreneurial activity by an individual entrepreneur can be confirmed by data available in the register of insured persons of the State Register of Compulsory State Social Insurance.
For the purpose of determining the right to pension assignment, according to Article 26 of the Law of Ukraine "On Compulsory State Pension Insurance," periods of entrepreneurial activity under the simplified taxation system, as well as with the application of a fixed tax, are included in the insurance experience:
- from 01.01.1998 to 30.06.2000 inclusive, confirmed by a certificate of registration as a subject of entrepreneurial activity;
- from 01.07.2000 to 31.12.2017 inclusive, provided insurance contributions (single contribution) were paid regardless of the amount paid (except for cases of exemption from payment of the single contribution).
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