Voluntary payment of the single social contribution: which documents need to be submitted to conclude the agreement
The State Tax Service explained which documents need to be submitted to conclude an agreement on voluntary participation in the compulsory state social insurance system.
The list of documents is defined by subparagraph 1 of paragraph 3 of section V of the Instruction on the procedure for calculating and paying the single contribution to the compulsory state social insurance, approved by the order of the Ministry of Finance of Ukraine dated April 20, 2015, No. 449.
Persons entitled to voluntary payment of the single contribution for certain types of compulsory state social insurance must submit to the tax authority at their place of residence, in paper or electronic form:
- an application for voluntary participation in the compulsory state social insurance system or for voluntary participation in the compulsory state pension insurance system (one-time payment of the single contribution) in the form provided in Appendix 3 to Instruction No. 449;
- a copy of the employment record book (if available);
- a statement from the personalized accounting system in form OK-5;
- a copy of an identity document.
In addition, certain categories of applicants must provide additional documents. In particular, members of personal peasant farms who are not subject to compulsory state social insurance must submit a document confirming their membership in such a farm.
Persons defined by the sixth paragraph of the first part of Article 10 of the Law of Ukraine "On the collection and accounting of the single contribution to compulsory state social insurance" must additionally submit a copy of the employment contract.
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