Letter from the Pension Fund 06.27.2013 № 16652/03-20
With regard to inclusion into insurance record of a person's time on leave for pregnancy and childbirth, the PFU provided explanations in a letter dated 27.06.2013 № 16652/03-20.
Law № 231 governs inclusion into pensionable service of persons' time on leave due to pregnancy and childbirth. According to Article 58 of the Constitution, laws and other normative legal acts have no retroactive effect, unless they mitigate or cancel a person’s responsibility. From this July a taxpayer states the amounts of accrued and withheld single contribution in reporting to the Pension Fund and pays the contribution in the month in which it is accrued no later than on the 20th day of the following month.
