Since January 1, 2017, amendments to the Law of Ukraine No. 2464-VI "On collection and accounting of a single contribution to compulsory state social insurance" have come into effect, according to which farmers must pay a unified social tax.
This is reported by the press service of the SFS in the Zakarpattia region.
Thus, Law of Ukraine No. 2148-VIII of 03.10.2017 "On Amending Certain Legislative Acts of Ukraine Regarding Increasing Pensions" (hereinafter - Law No. 2148), which in particular amended the Law of Ukraine of 08.07.2010 No. 2464- VI "On the collection and accounting of a unified social tax to compulsory state social insurance" (hereinafter - Law No. 2464), ranked members of the farm in the circle of single-entry payers.
In accordance with paragraph 5 of the first part of Article 4 of Law No. 2464, members of the farm, if they do not relate to persons who are subject to insurance on other grounds, are determined by the payers of a unified social tax for compulsory state social insurance (hereinafter - unified social tax).
According to the changes introduced, from January 1, 2018, members of the farm are excluded from the list of payers entitled to voluntary payment of a unified social tax (Part 1 of Article 10 of Law No. 2464 as amended by Law No. 2148).
At the same time, members of the farm will be exempted from paying a unified social tax if they have a disability or reached the retirement age and receive a pension (by age or disability) or social assistance.
Members of farms from January 1, 2018 will pay a unified social tax, accrued for the calendar quarter, until the 20th day of the month following the quarter for which a unified social tax is paid.