{"id":251973,"date":"2024-01-13T08:22:32","date_gmt":"2024-01-13T08:22:32","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/shchodo-nadannia-simeinym-fermerskym-hospodarstvam-dodatkovoi-finansovoi-pidtrymky-en\/04\/2026\/"},"modified":"2026-04-27T10:27:04","modified_gmt":"2026-04-27T10:27:04","slug":"shchodo-nadannia-simeinym-fermerskym-hospodarstvam-dodatkovoi-finansovoi-pidtrymky-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/shchodo-nadannia-simeinym-fermerskym-hospodarstvam-dodatkovoi-finansovoi-pidtrymky-en\/01\/2024\/","title":{"rendered":"Regarding the provision of additional financial support to family farms"},"content":{"rendered":"<p style=\"margin: 0cm; margin-bottom: .0001pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">On 1 January 2020, Resolution No. 565 of the Cabinet of Ministers of Ukraine dated 22 April 2019 came into force, approving the \u2018Procedure for providing additional financial support to family farms through a top-up payment mechanism for the benefit of insured persons \u2014 members\/heads of family farms \u2014 of the single contribution for compulsory state social insurance\u201d.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Members\/heads of family farms without legal entity status and registered as single tax payers in Group 4 are entitled to receive the top-up.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Payers who have not fulfilled the conditions set out in paragraph 131.3 of Article 131 of the Law of Ukraine \u2018On State Support for Agriculture in Ukraine\u2019 lose their entitlement to the top-up payment.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">In accordance with paragraph 4 of Part 1 of Article 4 of Law No. 2464-VI, payers of the single contribution for compulsory state social insurance (hereinafter \u2013 the single contribution) are individual entrepreneurs, including those who have opted for the simplified taxation system.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Individual entrepreneurs, including those who have opted for the simplified taxation system, shall pay the single contribution calculated for the calendar quarter by the 20th day of the month following the quarter for which the single contribution is payable (third paragraph of Part 8 of Article 9 of Law No. 2464). That is, the deadline for payment of the single contribution for such payers is the 19th day of the month following the quarter for which the single contribution is payable.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">In accordance with paragraph 6 of Section IV of the Instructions on the procedure for calculating and paying the single contribution for compulsory state social insurance, approved by Order of the Ministry of Finance of Ukraine No. 449 of 20 April 2015 (hereinafter \u2013 Instructions No. 449) if the last day of the deadline for payment of the single contribution falls on a weekend, public holiday or non-working day, the last day of such deadlines for payment of the single contribution shall be deemed to be the first working day following the weekend, public holiday or non-working day.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">At the same time, it should be noted that the right to receive the supplementary payment is lost in the following cases:<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">1. Upon leaving a family farming enterprise (the right to a supplementary payment is retained by the members\/head of the family farming enterprise who remain within it);<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">2. Upon transition from the fourth group of single tax payers to another group of single tax payers, withdrawal from the simplified system of taxation, accounting and reporting, cancellation of registration as a single tax payer, or state registration of the termination of the family farm\u2019s business activities;<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">3. Upon being classified as persons specified in the second subparagraph of paragraph 2 of the Procedure, approved by Resolution of the Cabinet of Ministers of Ukraine No. 565 of 22 April 2019:<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">3.1. Are subject to insurance on other grounds (work elsewhere and are insured persons);<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">3.2. Are exempt from paying the Unified Social Tax (pensioners, disabled persons);<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">3.3. Do not participate voluntarily in the compulsory state social insurance system (in accordance with Law No. 2120-IX of 15 March 2022).<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Source<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: RU;\">:<\/span><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\"> Main Directorate of the State Tax Service in Lviv Region<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 1 January 2020, Resolution No. 565 of the Cabinet of Ministers of Ukraine dated 22 April 2019 came into force, approving the \u2018Procedure for providing additional financial support to family farms through a top-up payment mechanism for the benefit of insured persons \u2014 members\/heads of family farms \u2014 of the single contribution for compulsory [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-251973","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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