Requirements, forms and terms
The persons entitled to make voluntary social security contributions should fill in an application for voluntary participation in the social security system and submit it to the revenue body, the Holosiivsky district’s Tax Inspectorate at the MRDU’s Main Directorate in Kyiv city reports.
The application is filled following the procedure specified in annex 2 to Instruction on accrual and payment of uniform social security contributions, which is approved by resolution of the Ministry of Revenue & Duties of Ukraine dd. September 9, 2013, under №455.
After receiving the application for voluntary participation in the social security system, the revenue authority is empowered to check the data stated in the application, and demand from the applicant to provide documents to be used as proof of identity.
An agreement for voluntary participation in the social security system is to be concluded with the applicant not later than 30 days after the date of receiving an application. The agreement comes into force since the day it is signed.
All taxpayer categories entitled to make voluntary social security contributions are listed in part 1 of article 10 of law of Ukraine On Collection and Keeping Records of Social Security Contributions.
