Ministry of Revenues explains
Should you submit a report on the single social contribution if a business is not carrying out economic activities, has no employees and therefore makes no salary accruals?
If an entity does not carry out economic activities, has no hired employees, correspondingly, does not accrue salaries, then report on the amounts of the single contribution for obligatory state social insurance to bodies of revenue and duties is not filed. That is, no need to file a report with dashes.
The relevant norm is defined by i. 2.13 of paragraph II. of the Procedure for development and submission of insurers' reports on the amounts of the single contribution for obligatory state social insurance, approved by the Ministry of revenue and duties of Ukraine of 9 September 2013 № 454 and registered with the Ministry of Justice of Ukraine on 20 September 2013, № 1628/24160.
