Entrepreneurs must pay taxes by April 19.
In a few days there will be a deadline for entrepreneurs for SSC payments for the first quarter – April 19. It is already clear that the state will not receive a large amount of taxes. Due to the increase in the minimum wage, it would be necessary to pay at least UAH 4,290 for the first quarter. 2022. But because of the war, all sole proprietors have to pay SDRs only in January-February in the amount of UAH 2,860. decided not to change. Accordingly, in 2022 the accounts of 2021 continue to operate. But it is better to check the details of the account before paying the SSC, in particular, in the section “Status of settlements with the budget” in the E-cabinet.
The symbol “204” is provided for the category of payers of SSC – FOP and self-employed persons. And the invoice for payment (digits from the nineteenth to the twenty-first alphanumeric account number) corresponds to the category of the payer of SDRs.
Minimum and maximum amount of SDRs for the I quarter
According to the Law on the State Budget for 2022, from January 1, the minimum wage increased to UAH 6,500. Accordingly, the minimum monthly insurance premium with SDRs in the first quarter is 6,500 x 22% = UAH 1,430. Therefore, for the first quarter of 2022, the minimum amount of SDRs to be paid for oneself in a private individual, regardless of the tax system and the group, should have been UAH 4,290 (1430 * 3).
2022 – UAH 97500. Thus, the maximum amount of the monthly insurance premium for the month of the first quarter will be: 97,500 x 22% = UAH 21,450. That is, for the first quarter of 2022, the maximum amount of SDRs to be paid for themselves is UAH 64,350 for entrepreneurs.
But the war adjusted the rules for paying SDRs.
FOPs – “individuals” (as well as FOPs in the general system of taxation and persons engaged in independent professional activities and members of the farm) are exempt from paying SDRs for themselves from March 1, 2022.
That is, all FOPs must pay SDRs for themselves only for two months of the first quarter – January-February in the amount of 2860 UAH. In March, they have the right not to pay SDRs anymore.
Who of the sole proprietors is exempt from paying SDRs?
From January 1, 2021, sole proprietors in the general taxation system may not pay SDRs for themselves in the absence of profit.
independently determine the accrual base, but not more than the maximum value of the SSC accrual base. In this case, the amount of SDRs may not be less than the minimum insurance premium.
If in a certain month (or even year) the self-employed person does not have taxable personal income tax and personal income tax, he has the right not to determine the basis for accrual of SDRs, and therefore not to pay SDRs for such a period.
If sole proprietors (both “generals” and “individuals”) are in an employment relationship at the same time, they may not pay SDRs for themselves. This rule also applies from January 1, 2021. But only if the employer in the main place paid for them SSC in the amount of not less than the minimum insurance premium.
If in a certain month the employer paid SDRs, but less than the minimum insurance premium, such self-employed persons will pay SDRs for themselves. And in the amount of not less than the minimum contribution (not the difference, as explained at the beginning of 2021)! That is, such private individuals must pay for each such month in the first quarter of 2022 at least 1430 hryvnias. However, in March 2022, they are not obliged to do so!
Until what date is the SSC paid for the first quarter?
Law on SSC (paragraph 3, part 8 of Article 9) says that sole proprietors must pay SDRs by the 20th day of the month following the quarter for which the single contribution is paid. According to the territorial tax authorities, the last day is the 19th. Also, according to the traffic police calendar, the last day for payment of SSC by FOPs for the first quarter is April 19.
Will there be a fine if I do not pay SDRs within the specified time?
During the martial law, there will be no fines for non-payment of SDRs, both financial and administrative.
Read also: Is it possible to recruit entrepreneurs who have employees: lawyers explain
Earlier, the State Tax Service reported how the payers of the third group will pay the single tax from April 1.
