Ministry of Revenues informs
If a company is not carrying out economic activities has no employees, respectively, does not accrue salary, then it is not necessary to file a report on the amounts of the single contribution for obligatory state social insurance to RD bodies. That is, no need to file a report with dash marks.
The corresponding norm is defined in pp. 2.13 p II. of the Procedure for forming and presentation by insurers of reports on the amounts of the single contribution for obligatory state social insurance approved by the Ministry of revenues and duties of Ukraine 9 September 2013 № 454 and registered with the Ministry of Justice of Ukraine on 20 September 2013 at № 1628/24160.
