The procedure for providing family farms with additional financial support through the mechanism of additional payment for the benefit of insured members/heads of family farms of a single contribution to mandatory state social insurance was approved by Resolution No. 565 dated May 22, 2019. This is reported in the Main Department of the State Security Service in Ivano-Frankivsk Region.
In particular, members/head of a family farm without the status of a legal entity and registered as a single tax payer of the fourth group have the right to receive additional payment.
In order to receive additional payment, the head of the family farm submits, no later than five working days before the beginning of the month, to the territorial body of the State Tax Service at the place of his registration as a payer of a single contribution, appropriate statements from himself and all members of the family farm using the prescribed form. The head of the farm shall attach a copy of the contract (declaration) on the formation of the family farm to the applications.
The right to receive additional payment arises for the members/head of the family farm from the 1st of the month following the month of submission of the application.
Additional payment will be provided in the following amounts:
– 0.9 of the minimum insurance premium — the first year;
– 0.8 of the minimum insurance premium — the second year;
– 0.7 of the minimum insurance premium — the third year;
– 0.6 of the minimum insurance contribution — the fourth year;
– 0.5 of the minimum insurance premium — the fifth year;
– 0.4 of the minimum insurance contribution — the sixth year;
– 0.3 of the minimum insurance premium — the seventh year;
– 0.2 of the minimum insurance contribution — the eighth year;
– 0.1 of the minimum insurance contribution — ninth and tenth years.
The supplement will be granted to the members/head of the family farm only on the condition that they pay a contribution of at least:
– 0.1 of the minimum insurance premium — the first year;
– 0.2 of the minimum insurance premium — the second year;
– 0.3 of the minimum insurance premium — the third year;
– 0.4 of the minimum insurance contribution — the fourth year;
– 0.5 of the minimum insurance premium — the fifth year;
– 0.6 of the minimum insurance contribution — the sixth year;
– 0.7 of the minimum insurance contribution — the seventh year;
– 0.8 of the minimum insurance contribution — the eighth year;
– 0.9 of the minimum insurance contribution — ninth and tenth years.
We remind you that the minimum insurance contribution in 2021 is UAH 1,320.0.
The application remains unsatisfied in cases, if:
– the family farm is not registered as a single tax payer of group IV according to the Tax Code of Ukraine; the members/head of the family farm are in arrears for the payment of a single contribution;
– members/head of a family farm are not registered as payers of a single contribution in the register of insured persons of the State register of mandatory state social insurance
According to the results of the review of applications, the supervisory body makes notes in the register of insured persons about the right of the member/head of the family farm to receive additional financial support.
Source: Main Directorate of DPS in Ivano-Frankivsk Oblast