Return of the USC administration from the State Tax Service to the Pension Fund: when to expect it?
MP Nina Yuzhanina emphasizes that for several plenary weeks now, draft law No. 9569, authored by Tretiakova, Bezuhla, Hetmantsev and others, has been one of the first items on the agenda of the Verkhovna Rada.
Thedocument proposes to transfer the administration of the unified social tax from the State Tax Service to the Pension Fund starting in 2024. Well, probably not from 2024, at least not from the beginning.
The MP writes about this decision: "Instead of correcting the mistake with the reporting on ERUs, personal income tax, and social security, which has been combined and quarterly since 2021, they are stepping on the rake again."
The Ministry of Social Policy, by the way, supported this draft law: it resolves one of the significant problems in the field of social protection, as "due to insufficient control over the payment of the unified social tax, some employers do not pay the unified social tax for employees."
According to the authors of the draft law, another problem that exists today is that the Pension Fund currently receives information on which person and how much contributions have been paid with a significant delay.
This is a problem not only for the Pension Fund, but also for the Security Service of Ukraine, as late receipt of data on the unified social contribution leads to violations of migration laws.
Specialized associations (Association of Taxpayers of Ukraine, Institute for Social and Economic Transformation, Growford Institute, Chamber of Tax Advisors, Institute for Economic Research and Policy Consulting, CASE Ukraine and others) do not support Draft Law 9569.
In their opinion, it is inappropriate to make a decision to transfer the functions of administering the unified social contribution to the Pension Fund without sufficiently strong arguments and justifications.
Given the declared direction to unify the USC, PIT, and VZ into a single tax and reduce the effective rate (after the end of martial law), it is necessary to reduce the functionality of the Pension Fund, not expand it, and further digitalization and automation of procedures is advisable.
"But has expert opinion ever stopped the authorities from harming the state?" Yuzhanina said.
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