The funds have already been transferred to the personalized accounts of about 200 members of family farms. These are additional payments for the IV quarter of 2021 and the I-II quarters of 2022.
To recap, the state has introduced a number of measures to support the activities of entrepreneurs under martial law.
In particular, sole proprietorships paying the single tax are exempt from the obligation to pay the single social contribution «for themselves» for the period of martial law in the country and for another 12 months after its expiration / cancellation. This is provided by the Law No. 2120, which amended the Tax Code of Ukraine and other legislative acts. The Law entered into force in March 2022.
However, the amendments did not deprive the private farms of the right to voluntarily pay the UST. Therefore, some farms continued to pay it to the State Pension Fund in 2022.
The procedure for providing family farms with additional financial support was approved in 2019 by the Resolution of the Cabinet of Ministers of Ukraine of May 22, 2019 № 565.
The state provides additional financial support to family farms, single tax payers of the 4th group, by means of additional payment of single social contribution in favor of insured persons — members / chairman.
PigUA.info by bizagro.com.ua