Farmers from 1 January obliged to pay ERUs
the Parliament Adopted in October, changes in pension legislation require the members of the farms from 1 January 2018 pay a unified social contribution.
in Accordance with paragraph 5 of part 1 of article 4 of the Law № 2464, the members of the farms included in the list of payers of ERUs on the state social insurance in case they are not persons who are subject to insurance on other grounds.
According to part 1 article 10 of the Law No. 2464, as amended by Law No. 2148, from January 1, the members of the farms are excluded from the list of payers entitled to voluntarily pay a single fee.
at the same time the members of the farms are exempt from the payment of ERUs in the case of disability or reaching retirement age and receive a pension (age or health) or social assistance.
01.01.2018 member farms pay an ERU per quarter until the 20th of the month that begins the quarter for which the fee is payable.
Recall that the Law № 2148-VIII of 03.10.17 amended in Law No. 2464-VI of 08.07.2010, regulating the procedure of calculation and payment of ERUs on the national social insurance.