SSC PAY TO NEW ACCOUNTS
From 02.05.2019, new accounts will begin to operate for the payment of SSCs (single social contributions), which will be opened on the balance sheet of the central office of the State Treasury (bank code – 899998). What you need to pay attention to in this regard, read below.
The State Treasury draws attention to the fact that the last day when you can transfer SSCs (single social contributions) to old accounts opened on the balance of the main departments of the State Treasury in the regions and the city of Kiev is 05/01/2019.
But May 1 is a holiday (Labor Day). The working day of 04/30/2019 (Tuesday) by the decree of the Cabinet of Ministers of Ukraine dated January 10, 2019 No. 7-p was recommended to be postponed to May 11 (Saturday). 04/29/2019 (Monday) is also a non-working day (transfer from 04/28/2019 (Sunday) – Easter). Therefore, in fact, for the last time, it will be possible to pay ERUs to old accounts on 04/26/2019.
From May 02, 2019, it is necessary to transfer ERUs (in particular, when paying salaries and other incomes to natural persons, when paying entrepreneurial ERUs for themselves, etc.) according to new account details of accounts opened on the balance sheet of the central treasury (bank code – 899998).
From that date on, funds transferred to old ERB accounts will be returned to payers as unclear receipts. *
Remember! The payment of SSCs (single social contributions) to the wrong account has been long and stubbornly equated by tax authorities with non-payment and impose penalties. Therefore, be very careful when completing payments *.
You can learn new account details on the SFSU site sfs.gov.ua/dovidniki–reestri–perelik/reestri/214641.html.
Note! You need to upload those files where there is a postscript “(of 05/02/2019)”.
If you forgot how to select the right account, then at the same (specified above) address there is an active link “Account symbols for crediting ERUs to the SFS bodies”. There you will find the decoding of the symbols of accounts “201-207”.
We remind: for the payer non-payment (late payment) of SSCs may be fraught with:
– a fine of 20% of unpaid amounts in due time;
– accrual of interest at a rate of 0.1% of the amount of underpayment for each day of delay in payment.
In addition, the guilty officials of the company, as well as the FLP may be brought to administrative responsibility in the form of a fine in the amount of:
– from 680 to 1360 UAH. – if the unpaid (untimely paid) amount of the ERU did not exceed UAH 288150 in 2019 (Part 3 of Art. 1651 of the Administrative Code);
– from 1360 to 2040 UAH. – when non-payment (late payment) of SSCs in the amount that in 2019 exceeded UAH 288150. (Part 4 of Art. 1651 of the Administrative Code).
Postet by: Christina Vorozhbitova