A new procedure for checking the payment of EUV by banks during the payment of salaries
24.10.2022 18:00
The Ministry of Finance has adopted a new Procedure for the verification by banks and non-banking organizations (hereinafter - payment service providers) of payments by companies (hereinafter - single social contribution payers) during the payment of wages, taking into account the payment of the single contribution. New forms of certificates were also approved. Let's consider what exactly has changed.
By its Order No. 291 dated 16.09.2022, the Ministry of Finance approved a new Verification Procedure, which solves the problem of the current inconsistency in Procedure No. 453 with the requirement to pay a single contribution in the amount of at least 1/3 of the amount of funds for the payment of wages. This requirement contradicts the amount of the single contribution established by the current legislation.
Conditions for payers of single social contribution - non-residents of Diia City
According to the new rules, payers of the single social contribution (except for residents of Diia City), who apply to the supervisory authorities for approval of the certificate of calculation, shall be provided with a certificate of transfer of funds for payment of wages without verification of the amount of the single contribution in the form according to Annex 2 to the Procedure - under the following conditions
- if the amount of the single contribution in the certificate of calculation is less than the product of the amount of funds for the payment of wages specified in the checks, payment instructions;
- if the amount of the single contribution in the certificate of calculation is less than the amount of the single contribution of 22% due to the application of the maximum amount of the base of the single contribution;
- if the single tax payers during the previous year did not commit violations of the legislation on the calculation and payment of the single contribution, by the decision of the head of the State Tax Service.
The validity of the certificate, which is provided to the single tax payer for presentation to the payment service provider, shall not exceed twelve calendar months, starting from the month of issuance of the certificate inclusive.
Note that the document confirming the actual payment of the single contribution is a confirmation (receipt) of a positive transaction - transfer of funds from a single account to a non-budget account. This transfer should contain information about the period for which the salary was accrued.
The single contribution is charged by employers on the amounts of wages, remuneration under civil law contracts, temporary disability benefits and maternity benefits.
Conditions for single contribution payers - residents of Diia City
Payers of the single contribution - residents of Diia City, who apply to the supervisory authorities for approval of the certificate of calculation, shall also be provided with a certificate of issuance of funds for payment of wages without verification of the amount of the single contribution in the form according to Annex 2 to this Procedure under the following conditions:
- if the amount of the USC transfer in the certificate of calculation is less than the product of the amount of funds for the payment of wages specified in the checks, payment instructions;
- if the amount of ERUs transferred in the certificate of calculation is less than the amount of the single contribution established by the first paragraph of part five of Article 8 of the Law, in connection with the payment of ERUs in the amount of the minimum insurance contribution on the basis of part 14-1 of Article 8 of the Law;
- if the payers of the Single Social Contribution meet the conditions specified in paragraphs 2, 3 of part one of Article 5 of the Law of Ukraine "On Stimulating the Development of the Digital Economy in Ukraine", by decision of the head of the supervisory authority or authorized person.
The validity of the certificate should also not exceed 12 calendar months, starting from the month of issuance of the certificate inclusive.
The new procedure provides for the possibility for single social contribution payers to receive the certificate of calculation both in paper and electronic form. The Order will come into force on the day of its official publication, and from the moment the Order No. 291 comes into force, the new forms of certificates will be
Thank you for your feedback! It will be published after being reviewed by a moderator.
Related articles
-
02.03.2026
Update of infrastructure resource rates from April 1, 2026
From April 1, 2026, server resource rental tariffs are updated. Check the new server prices (from XS to 7XL), specifications, and connection conditions.
-
15.02.2026
Service agreement from February 16 as a single format of technical support
From Feb 16, Torgsoft support switches to the Service Maintenance Agreement. Tickets are cancelled. Learn about SMA terms, time tracking, and service procedures.
-
27.01.2026
Grant for generators and charging stations for sole proprietors
Grant for sole proprietors for generators and charging stations will help ensure business autonomy during blackouts. Support for small businesses
Go back to the previous step