In Ukraine, the instruction on UST calculation and payment procedure has changed, UNN reports quoting GFS message.
"Since June 26, 2018, the amendments to the Instruction on the procedure for calculation and payment of the unified social tax (Order of the Ministry of Finance dd. 4 May 2018 No. 469) have come into effect", the report said.
In accordance with the amendments, the list of UST payers has been expanded, in particular, since January 1, 2018, the members of the farm households have been identified as UST payers.
In addition, the reporting forms - Table 1 of Appendix 4 "Report On Amounts of Accrued Wages (Income, Monetary Security, Assistance, Allowance, Compensation) of Insured Persons and Amounts of Accrued UST" and Appendix 5 "Report on Amounts of Accrued Income of Insured Persons and Amounts Of Accrued UST "(a unified form was created for UST payers defined in clauses 4, 5, 51 of the first part of Article 4 of the Law of Ukraine No. 2464).