Until 2011, Ukrainian entrepreneurs were required to fill out reports and pay contributions to four funds, namely the Pension Fund, Social Insurance Fund for Temporary Disability, Social Insurance Fund for Unemployment and Social Insurance Fund for Accidents and Occupational Diseases. However, on January 1, 2011, a new law came into force, according to which a single social contribution and a single report are introduced.
It is necessary
ERU reporting form
Instructions
Step 1
Read the Procedure for the formation and submission of a report on the unified social contribution (hereinafter referred to as the Procedure). It presents the basic rules for filling out forms, correcting errors and deadlines for submitting reports to the bodies of the Pension Fund.
Step 2
Determine which form you need to fill out to submit reports on the unified social contribution. If you are a legal entity using the labor of individuals on the basis of an employment contract or other condition provided for by law, then you need to fill out a form monthly in accordance with Appendix 4 to the Procedure. Individual entrepreneurs fill out the form of Appendix 5 to the Procedure and submit a report every calendar year. It is worth noting that these forms are largely identical, so you can see an example of filling them out in Appendix 4, which is more complete.
Step 3
Fill out the cover page of the form. Indicate the information about the insured: the name of the company or the full name of the entrepreneur, legal address, contact phone number, EDRPOU code. Please provide a list of tables in the ERU report. If the table is not submitted to the bodies of the Pension Fund, then a dash is put in front of it.
Step 4
Proceed to table 1. It also indicates the basic data about the insured, as well as the number of full-time employees of the company for the reporting period. Indicate the amount of accrued wages, assistance and other payments for the work done, for which a unified social contribution is charged. Follow the directions in the table and calculate the amount of the UST to be paid.
Step 5
Fill in the necessary data in tables 2, 3, 4, 8 and 9. They are intended to indicate the amounts of the single social contribution accrued for persons who do compulsory military service, are military personnel, are adoptive parents or receive financial support from the state for maintenance children's home family type.
Step 6
Provide data on labor relations in table 5. This form is filled out if, during the reporting period, an employment contract was concluded or terminated, the surname, name or patronymic of the employee changed, or maternity leave or parental leave was granted.
Step 7
Form table 6, which shows the payroll data for each insured person working in your company. In table 7, information is filled in about the employees of the enterprise, who, in accordance with the law, are entitled to special work experience.
