Individual entrepreneurs who are on parental leave and receive appropriate state aid are exempt from paying the unified social contribution for themselves. To do so, they must provide individual information from the register of insured persons.
How to confirm the exemption from unified social tax for sole proprietors on maternity leave
Entrepreneurs who receive maternity benefits for a child under the age of three may not pay a single social contribution for themselves during the period of parental leave. According to the State Tax Service in Dnipropetrovs'k region, the proof of payment of the unified social tax by the body paying this benefit is individual information about the insured person from the register of insured persons of the State Register.
What documents are required for confirmation
According to Law of Ukraine No. 2464-VI, The Pension Fund of Ukraine maintains a register of insured persons, which records all data on insurance period, income and paid unified social contribution. To confirm the exemption from the unified social contribution, it is sufficient to provide individual information about the insured person from this register. The tax authorities are not the administrators of this information, so the Pension Fund is the main source.
If a sole proprietor receives a childbirth allowance, the following shall pay the unified social contribution Pension fund. Thus, during the period of receiving such assistance, an entrepreneur is not obliged to pay the unified social contribution for himself.
Important nuances for employees and individual entrepreneurs
The rules for exemption from the unified social contribution apply equally to both self-employed entrepreneurs and those with the status of an employee. In each case, the key evidence is individual information from the register of insured persons of the State Register. It is important that the personal electronic record card contains information on the insurance period, the amount of the contribution paid and other necessary data for the appointment of payments.
Why it matters
Exemption from paying the unified social contribution during maternity leave allows FOP avoid unnecessary financial burdens during the difficult period of childcare. A clear mechanism for confirming eligibility for benefits through the register of insured persons guarantees transparency and protection of social rights of entrepreneurs, and simplifies interaction with tax authorities.
