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Crib of the FLP unifier for 2017

Шпаргалка ФЛП-единщика 2017

To make it easier for you to navigate the tax breaks, taking into account all the innovations from lawmakers, we suggest using these materials. All FLP-addicts (except for retirees and disabled people) must pay ERU "for themselves." The unified tax payers determine the base of accrual on their own within the limits of the minimum and maximum established by law ( see table. 1 ).

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

  • The FLP-unifiers of groups 2 and 3, as before, pay ERUs in the amount not lower than the minimum (ERWmin = 22% of the minimum wage);
  • for group 1 single-member FLPs, the minimum ERU level since 2017 is 50% of the minimum insurance premium. At the same time, such months will be credited to the insurance period in proportion to the paid ERUs. That is, if the FLP of group 1 wants the month to be fully credited to the insurance period, such a person must pay ERU in the amount of EUmin (otherwise half the month will be taken into account for the insurance period).

Table 1. The size of ERUs "for themselves" (UAH / month).

Indicator 2017 period
January – April May – November December
1. The minimum size of ERUs "for themselves"

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

704.00

1.2) for the FLP of group 1 (p. 1.1 x5 0%):

352.00
2. Maximum base (25 PMTL) 40,000.00 42100,00 44050,00
3. The maximum size of ERUs "for themselves" (p. 3 x 22%) 8800,00 9262.00 9691.00

Table 2. EN and ERUs "for themselves": reporting and payment

REPORTING PAY
EN 1. The tax period (paragraph 294.1 of the TCU ):
  • for groups 1-2 - calendar year ;
  • for group 3 - the calendar quarter.
2. The declaration on the EN is filed by the FLP unified persons:
  • groups 1-2 - 1 time per year for 60 days. following the last calendar day of the reporting (tax) year;
  • Groups 3 file a tax return on a quarterly basis for 40 days. following the last calendar day of the reporting (tax) quarter
  • FLP groups 1-2 - advance payment no later than the 20th day (inclusive) of the current month or advance payment for the entire reporting period (paragraph 295.1 of the TCU);
  • FLP of group 3 - within 10 days following the deadline for filing a declaration (paragraph 295.3 of the TCU)
ERUs
  • reporting period - calendar year ;
  • a report (form D5) is submitted once a year until February 10 of the year following the reporting period (Clause 2 of Section III of Procedure No. 435 (Procedure for the formation and submission by the policyholders of the report on the amounts of the accrued single contribution to compulsory state social insurance approved by the order of the MFI dated April 14, 2015 No. 435 ))
  • quarterly until the 20th day of the month following the quarter for which ERUs are paid (para. 3 part 8 of article 9 of the ERU Act ),
or
  • monthly advance payment - up to the 20th day of each month of the current quarter (subparagraph 2, clause 6, section IV of Instructions No. 449 (Instruction on the procedure for calculating and paying a single contribution to compulsory state social insurance approved by the IFI order of 04/20/2015 No. 449 ))

Table 3. Calendar of the FLP-Unifier for 2017

date of Group 1 Group 2 Group 3
January 19 Th ERU payment “for oneself” for the IV quarter of 2016
(amount - 990.00) 1
20 pt EH payment for January 2017
(amount up to 160.00 UAH 2 )
EH payment for January 2017
(amount up to 640.00 UAH)
-
February 09 Th Submission of a tax return on the ETH by FLP unified persons of groups 1-2, which must be reported in quarterly terms nuance 1 Submission of tax return according to the EH for 2016
Submission of a report on ERUs "for themselves" for 2016 in the form of D5
17 Fri 3 X nuance 2 Payment of ЕН for the IV quarter of 2016 4
20 Mon Paying ЕН for February 2017
(amount up to 160.00 UAH)
Paying ЕН for February 2017
(amount up to 640.00 UAH)
X
March 01 Wed Filing a tax return for the United Nations tax for 2016 nuance 3 X
20 Mon EH payment for March 2017
(amount up to 160.00 UAH)
EH payment for March 2017
(amount up to 640.00 UAH)
X
April 19 Wed ERU payment “for oneself” for the I quarter of 2017
( amount - 1056.00 UAH )
ERU payment “for oneself” for the I quarter of 2017
( amount - 2112,00 UAH )
20 Th EH payment for April 2017
(amount up to 160.00 UAH)
EH payment for April 2017
(amount up to 640.00 UAH)
X
May 10 Wed Submission of a tax return on the ETH by FLP unified persons of groups 1-2, which must be reported in quarterly terms nuance 1 Filing a tax return for the first quarter of 2017
19 Fri 3 EH payment for May 2017
(amount up to 160.00 UAH)
EH payment for May 2017
(amount up to 640.00 UAH)
Payment of ЕН for the I quarter of 2017
X nuance 2 X
June 20 watts EH payment for June 2017
(amount up to 160.00 UAH)
EH payment for June 2017
(amount up to 640.00 UAH)
X
July 19 Wed ERU payment “for oneself” for the II quarter of 2017
( amount - 1056.00 UAH )
ERU payment “for oneself” for the II quarter of 2017
( amount - 2112,00 UAH )
20 Th EH payment for July 2017
(amount up to 160.00 UAH)
EH payment for July 2017
(amount up to 640.00 UAH)
X
August 09 Wed Submission of a tax return on the ETH by FLP unified persons of groups 1-2, which must be reported in quarterly terms nuance 1 Filing a tax return for the first half of 2017
18 Fri 3 EH payment for August 2017
(amount up to 160.00 UAH)
EH payment for August 2017
(amount up to 640.00 UAH)
Payment of ЕН for the II quarter of 2017
X nuance 2 X
September 20 Wed EH payment for September 2017
(amount up to 160.00 UAH)
EH payment for September 2017
(amount up to 640.00 UAH)
X
October 19 Th ERU payment “for oneself” for the III quarter of 2017
( amount - 1056.00 UAH )
ERU payment “for oneself” for the III quarter of 2017
( amount - 2112,00 UAH )
20 pt EH payment for October 2017
(amount up to 160.00 UAH)
EH payment for October 2017
(amount up to 640.00 UAH)
X
November 09 Th Filing a tax return according to the ETH by FLP unified persons of groups 1 - 2, which must be reported in quarterly terms nuance 1 Filing a tax return for three quarters of 2017
17 Fri 3 X nuance 2 Payment of ЕН for the III quarter of 2017
20 Mon EH payment for November 2017
(amount up to 160.00 UAH)
EH payment for November 2017
(amount up to 640.00 UAH)
X
December 20 Wed EH payment for December 2017
(amount up to 160.00 UAH)
EH payment for December 2017
(amount up to 640.00 UAH)
X
nuance 1 FLP odinschiki groups 1 - 2 report quarterly if:
  • there was an excess of the maximum amount of income during the reporting year;
  • a decision was made to move to the "senior" group;
  • FLP abandoned the simplified system
nuance 2 It is also necessary to pay EH from the amount of income that is taxed at a rate of 15% and declared by payers of EH groups 1 and 2, respectively, in the IV quarter of 2016, I, II, or III quarters of 2017
nuance 3 Those lenders who reported on a quarterly basis are exempted from filing an annual declaration.
1 Calculated based on the monthly wage for October-November 2016 (UAH 1,450.00) and for December 2016 UAH 1,600.00 (1,450 x 22% x 2 months + 1,600 x 22%).
2 For group singers, the 1 ЕН rate from 01.01.2017 is tied to PMTL established on January 1 of the reporting year.
3 Taxes and fees (provided by the TCU), the deadline for payment of which falls on a non-working (weekend or holiday) day, should be paid the day before.
4 Depending on the rate of 3% or 5% of income.

Via epodatok.com.ua, Article taken from the newspaper “Single tax payer” No. 2/2017