How an Individual Entrepreneur Can Confirm Payment of the Single Social Contribution During Childcare Leave: Explanation
Entrepreneurs who are on childcare leave until their child reaches the age of three can confirm the payment of the single social contribution using information from the Register of Insured Persons. The tax service explained which document serves as confirmation and who maintains the relevant register.
The State Tax Service reminded that according to the Law of Ukraine No. 2464-VI "On the Collection and Accounting of the Single Contribution for Compulsory State Social Insurance," tax authorities are not the administrators of the Register of Insured Persons of the State Register of Compulsory State Social Insurance.
Therefore, confirmation of the payment of the insurance contribution by the body that pays benefits upon the birth of a child until the child reaches the age of three is the individual information about the insured person from the Register of Insured Persons of the State Register.
The tax service noted that the State Register of Compulsory State Social Insurance consists of two parts:
- register of insurers;
- register of insured persons.
The formation and maintenance of the Register of Insured Persons is carried out by the Pension Fund of Ukraine.
A personal electronic record card is kept for each insured person. It contains information about insurance experience, salary (income or monetary allowance), the amount of the paid single contribution, and other information necessary for calculating and assigning insurance payments for certain types of compulsory state social insurance.
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