In Zhytomyr region said that the entrepreneurs will pay a single social contribution in 2017
FOP-payers, which are assigned to the first group of single tax payers, 01.01.2017 g have the right to pay the unified social contribution in the amount of not less than 0.5 of the minimum premium by crediting the corresponding periods of entrepreneurial activity in the insurance period. For them the minimum amount of ERUs in 2017 will be from 01.01.2017 g – 352 UAH (UAH 3200 x 0.5 x 22%). Insurance experience such persons will be counted in proportion to the paid ERUs. The maximum value of the base of the unified social tax for natural persons-entrepreneurs and individuals who carry out independent professional activity, in 2017 will be: * 01.01.2017 g – 40000 UAH (UAH 1,600 x 25); * 01.05.2017 g – 42100 UAH (UAH 1684 x 25); * 01.12.2017 Mr. 44050 UAH (UAH 1762 x 25). Natural persons-entrepreneurs and persons engaged in independent professional activity, in 2017 will need to pay the maximum amount of ERUs: * 01.01.2017 g - 8800 UAH (UAH 40000 x 22%); * 01.05.2017 Mr. 9262ãðí (UAH 42100 x 22%); * 01.12.2017 g - 9691 UAH (UAH 44050 x 22%). Amount of ERUs cannot be less the minimum premium for the month in which the revenue (profit), so the minimum amount of ERUs for 2017 will be from 01.01.2017 g - 704 UAH (UAH 3200 x 22%). Tax noted that from 01.01.2017 g FLP-simplified and FLP, which are on the common system of taxation, shall be exempt from payment of ERUs for themselves if they are old-age pensioners or disabled and receive according to the law pension or social assistance. This provision does not apply to persons who carry out independent professional activity. The terms of payment of unified social tax and the order of presentation of Report on the single contribution for natural persons-entrepreneurs, including those who have chosen simplified taxation system, and individuals who carry out independent professional activity, in 2017 will remain unchanged. The last period for which you need to pay the ERUs will be the period from the end of the previous reporting period to the date of state registration of termination of entrepreneurial activity of such individual. In the event of termination of activities of physical persons-entrepreneurs and persons carrying out independent professional activity, are obliged to file for themselves, a statement showing the type of form, "liquidation", where the last reporting period will be the period from the end of the previous reporting period to the date of state registration of termination of entrepreneurial activity. This was reported in the Zhytomyr regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
