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Crib of FLP-Unity in 2017

Шпаргалка ФЛП-единщика 2017

To make it easier for you to navigate in the tax havens, taking into account all innovations from lawmakers, we suggest using these materials. All FLP-uniforms (except retirees by age and disabled) must pay ERU "for themselves". The base of the calculation is determined by the unities independently within the minimum and maximum established by the legislation ( see Table 1 ).

Law No. 1774 (Law of Ukraine "On Amending Certain Legislative Acts of Ukraine" of December 6, 2016 No. 1774-VIII) in this part introduced innovations:

  • FPP-uniters of groups 2 and 3, as before, pay ERUs at a rate not lower than the minimum (EWmin = 22% of MW);
  • For the group's single-GPU group 1, the minimum level for ERUs since 2017 is 50% of the minimum insurance premium. In this insurance period, such months will be credited in proportion to the paid ERU. That is, if a group 1 FPP wants the month to be fully credited for the length of the period of insurance, such a person must pay ERUs in the amount of EWmin (otherwise half of the month will be included in the insurance period).

Table 1. The amount of ERU "for yourself" (UAH / month).

Index Period 2017
January-April May-November December
1. The minimum amount of ERU "for oneself"

1.1) for the FLP groups 2, 3 (22% of the MW: 22% x 3200.00)

704.00

1.2) for group 1 FLP (page 1.1 x5 0%):

352.00
2. The maximum base (25 ПМТЛ) 40000.00 42100,00 44050,00
3. The maximum size of ERUs "for themselves" (page 3 x 22%) 8800,00 9262,00 9691.00

Table 2. EH and ERU "for themselves": reporting and payment

REPORTING PAYMENT
EN 1. The tax period (item 294.1 NKU ):
  • For groups 1-2 calendar year ;
  • For group 3 - calendar quarter.
2. The declaration on EH is submitted by the FLP-Unity:
  • Groups 1-2 - 1 times a year for 60 days. , Following the last calendar day of the reporting (tax) year;
  • Groups 3 submit a declaration on the EH on a quarterly basis within 40 days. , Following the last calendar day of the reporting (tax) quarter
  • FLP groups 1-2 - advance payment not later than the 20th day (inclusive) of the current month or advance payment for the entire reporting period (paragraph 295.1 of the NKU);
  • FLP group 3 - within 10 k. Day. , Following the deadline for submission of the declaration (paragraph 295.3 of the CLE)
ERUs
  • The reporting period is a calendar year ;
  • The report (form D5) is submitted once a year until February 10 of the year following the reporting period (Section 2 of Section III of Procedure No. 435 (Procedure for Forming and Submitting by the Insured a Report on Amounts of the Accumulated Single Payment for Compulsory State Social Insurance approved by the order of the IFIs) From 14.04.2015 № 435 ))
  • On a quarterly basis until the 20th day of the month following the quarter for which ERU is paid (Paragraph 3, Part 8, Article 9 of the ERU Law )
or
  • Monthly advance payment - up to the 20th day of each month of the current quarter (clauses 2, 6, section IV of Instruction No. 449 (Instruction on the procedure for calculating and paying a single fee for compulsory state social insurance, approved by order of the IFI of April 20, 2015). No. 449 ))

Table 3. Calendar of the FLP-Unity in 2017

date Group 1 Group 2 Group 3
January 19 Thu Payment of ERUs "for themselves" for the IV quarter of 2016
(Amount - 990.00) 1
20 Fri Payment for the UN in January 2017
(Amount up to 160.00 UAH 2 )
Payment for the UN in January 2017
(Amount up to 640,00 UAH)
-
February 09 Thu Submission of the tax return on the EF FPP -single group 1-2, who must report quarterly the nuance 1 Submission of the tax return on EH for 2016
Submission of a report on ERUs "for themselves" for 2016 in the form of D5
17 Fr 3 X nuance 2 Payment for the EH for the IV quarter of 2016 4
20 Mon Payment for the EN in February 2017
(Amount up to 160,00 UAH)
Payment for the EN in February 2017
(Amount up to 640,00 UAH)
X
March 01 Wed Submission of the tax return on EH for 2016 nuance 3 X
20 Mon Payment by EH for March 2017
(Amount up to 160,00 UAH)
Payment by EH for March 2017
(Amount up to 640,00 UAH)
X
April 19 Wed Payment of ERUs "for themselves" for the I quarter of 2017
( Amount - 1056,00 UAH )
Payment of ERUs "for themselves" for the I quarter of 2017
(The amount is 2112,00 UAH )
20 Thu Payment for the EN in April 2017
(Amount up to 160,00 UAH)
Payment for the EN in April 2017
(Amount up to 640,00 UAH)
X
May 10 Wed Submission of the tax return on the EF FPP -single group 1-2, who must report quarterly the nuance 1 Submission of the tax return for the first quarter of 2017
19 Fr 3 Payment for the EN in May 2017
(Amount up to 160,00 UAH)
Payment for the EN in May 2017
(Amount up to 640,00 UAH)
Payment for the first quarter of 2017
X nuance 2 X
June 20 W Payment for the EN in June 2017
(Amount up to 160,00 UAH)
Payment for the EN in June 2017
(Amount up to 640,00 UAH)
X
July 19 Wed Payment of ERUs " for themselves " for the I quarter of 2017
( Amount - 1056,00 UAH )
Payment of ERUs " for themselves " for the I quarter of 2017
(The amount is 2112,00 UAH )
20 Thu Payment for the EN in July 2017
(Amount up to 160,00 UAH)
Payment for the EN in July 2017
(Amount up to 640,00 UAH)
X
August 09 Wed Submission of the tax return on the EF FPP -single group 1-2, who must report quarterly the nuance 1 Submission of the tax return for the first half of the year in 2017
18 Fr 3 Payment for the EN in August 2017
(Amount up to 160,00 UAH)
Payment for the EN in August 2017
(Amount up to 640,00 UAH)
Payment for the IU for the I quarter of 2017
X Nuance 2 X
September 20 Wed Payment of EH for September 2017
(Amount up to 160,00 UAH)
Payment of EH for September 2017
(Amount up to 640,00 UAH)
X
October 19 Thu Payment of ERUs " for themselves " for the I quarter of 2017
( Amount - 1056,00 UAH )
Payment of ERUs " for themselves " for the I quarter of 2017
(The amount is 2112,00 UAH )
20 Fri Payment of EH for October 2017
(Amount up to 160,00 UAH)
Payment of EH for October 2017
(Amount up to 640,00 UAH)
X
November 09 Thu Submission of the tax return on the EF FPP -unit groups 1 - 2, which must report quarterly the nuance 1 Submission of the tax return for the EN for three quarters of 2017
17 Fr 3 X nuance 2 Payment for the third quarter of 2017
20 Mon Payment for November of the year 2017
(Amount up to 160,00 UAH)
Payment for November of the year 2017
(Amount up to 640,00 UAH)
X
December 20 Wed Payment for the UN in December 2017
(Amount up to 160,00 UAH)
Payment for the UN in December 2017
(Amount up to 640,00 UAH)
X
Nuance 1 FLP-unit groups 1 - 2 report quarterly if:
  • There was an excess of the limit amount of income during the reporting year;
  • It was decided to move to the "senior" group;
  • FLP refused the simplified system
Nuance 2 It is also necessary to pay the EH from the amount of income that is taxed at a rate of 15% and declared by the payers of the EH groups 1 and 2, respectively, in the IV quarter of 2016, I, II, or III quarters of 2017
Nuance 3 Those unities who reported in quarterly terms, from filing the annual declaration are released.
1 It is calculated on the basis of MW for October-November 2016 (1450,00 UAH) and for December 2016 1600,00 UAH (1450 x 22% x 2 months + 1600 x 22%).
2 For the members of group 1, the EN rate since January 1, 2017 is tied to the PITL set for January 1 of the reporting year.
3 Taxes and fees (foreseen by NKU), the last payment term of which falls on a non-working (holiday or holiday) day, should be paid the day before.
4 Depending on the rate of 3% or 5% of income.

Via epodatok.com.ua, The article is taken from the newspaper "Payer of single tax" No. 2/2017