Ukraine:
Payment of Pension Fund Contributions by Single Tax Payers
22 September 2010
Salans LLP
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On 8 July 2010, the Ukrainian Parliament passed the law "On
Amending the Legislative Acts of Ukraine, 'On the State Budget
for 2010' and, 'On Mandatory State Pension
Security'". Under the law, individual entrepreneurs who
apply the special tax regime (fixed tax payers and single tax
payers) must pay monthly pension fund contributions of not less
than the minimal contribution per person (including part of the
single tax paid to the pension fund of Ukraine).
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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