The single contribution to the compulsory state social insurance

The single contribution to the compulsory state social insurance is a consolidated premium, collection of which is to the system of obligatory state social insurance on a mandatory basis and on a regular basis to provide protection in cases stipulated by law, the rights of insured persons and members of their families to receive insurance benefits (services) by type of obligatory state social insurance.

Charge base of single fee is determined depending on the category who pay the fee, while it is considered applicable premiums for certain types of social insurance.

Size of the only payment for each category of taxpayers, and the proportion of its distribution by type of obligatory state social insurance shall be established taking into account the fact that they have to provide insured persons with insurance benefits and social services under the law on compulsory social insurance, financing activities aimed at preventing insurance claims, creating a reserve of funds to provide insurance benefits and social services for insured persons, covering the administrative costs of the operation system of state social insurance.

Size of a single contribution for employers is set as a percentage to base charges of single fee (excluding remuneration for civil contracts) according to the class of professional risk, where the company is attributed, including its kind of economic activity. Thus for each company with certain classes of professional risk set one size only contribution depending on the class of professional risk ranged from 36.76% to 49.70%.

Interest of only payment is made by taxpayers on the basis of accounting and other documents under which the charge is made (calculation) or confirming assessment (calculation) payments (income), which applies only contribution.

The only fee is not included in taxes and other obligatory payments of the tax system, it does not apply tax laws.