For the second year accountants prepare Report on the amounts of accrued salary (income, allowance, benefits, compensation) of insured persons and submit accrued amounts of single contribution for mandatory state social insurance to the bodies of the Pension Fund of Ukraine. During this period both the content of the report form and the procedure of its preparation have been repeatedly updated. Yet accountants still have questions regarding the proper display of adjustments when detecting errors of previous reporting periods. It is necessary to properly account for and report on a unified contribution restatement of salaries for the preceding month due to certificate of temporary disability provided by an employee, individual cases of crediting additional amounts or decrease in income for the previous period, accrual of additional single contribution in the current period on income accrued in the previous period.

Adjustments to income for the previous period in the current period

The report under the form in Appendix 4 to the Procedure for preparing and filing by insurers of reports on the amounts of accrued single contribution for mandatory state social insurance approved by Resolution of PFU dd. 08.10.2010 № 22-2, as amended (hereinafter - Procedure № 22-2), is prepared on the basis of accounting and other documents, on which basis the salary (income), to which SSC is charged, is calculated (paragraph 4.1 of Procedure № 22-2).

It should be noted that when forming and presenting canceling documents that are submitted in the event of errors made in personal data of the insured person, changes in the amounts of accrued salaries and subsequent changes in the accrued amounts of SSC for the reporting month are not allowed (paragraph 5.9 of Procedure №22-2).

According to the subparagraph. 4.3.3 of the Instruction on procedure for accrual and payment of of single contribution for compulsory social insurance, approved by the Board of the Pension Fund dd. 27.09.2010 № 21-5 (hereinafter - Instruction № 21-5), and paragraph 4.9 of Procedure № 22-2, if salary for the previous period is accrued due to the specifying the number of hours worked or detected errors, such accrual is included in the salary of the month in which it was made.

Example 1

In July 2012 entity’s accountant on their own discovered that by mistake on one of the employees there was no salary indexation accrual for May 2012 in the amount of 377.43 UAH. The Fund of accrued salary of the entity for July is 79 200 UAH (including salary of said employee without indexation for May - 3 590.40 UAH). Total SSC, charged on the July salary is 28 749.60 UAH, and SSC withheld from it - 2 851.20 UAH. SSC amounts on indexation of the employee's salary for May will make 137.01 and 13.59 UAH, respectively.

Indexation of salary for May 2012, accrued in July 2012, is recognized in salary for July 2012 in lines 1, 1.1, 2, 2.1, 2.1.2, 4, 4.1, 4.1.1 of Table 1 of Appendix 4 to the Procedure №22-2:

79 200,00 UAH + 377,43 UAH = 79 577,43 UAH

Amount of SSC, chargeable on this indexation, is shown in lines 3, 3.1, 3.1.2, and amounts to:

28 749,60 UAH + 137,01 UAH = 28 886,61 UAH

Amount of SSC, withheld from the indexation, is shown in lines 5, 5.1 of Table 1 as part of SSC, accrued (withheld) on income in July 2012, and amounts to:

2 851,20 UAH + 13,59 UAH = 2 864,79 UAH

Below is the example of how Table 1 of the report should be filled in (see Fragment 1).

Fragment 1

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Table 1. Accrual of single contribution

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_________________________

Also, the amount of additionally accrued indexation in July 2012 is shown in Table 6 " salary accounting (income) of insured persons" of the report, where the insurer gathers information about the amounts of accrued salary (income) of each insured person in the reporting month.

In Table 6 the amount of additionally accrued indexation is recognized in accrued income for July 2012 in the columns with details 15 "Total accrued salary / income (in total from the beginning of the reporting month)" and 16 "Amount of accrued salary / income within maximum value, on which a single contribution is charged", and the amount of the SSC withheld in May 2012 from additionally accrued indexation within deductions from income of the insured person for July 2012 SSC is displayed in the graph with detail 17 " The amount of single contribution for the reporting month (from salary / income). "Note that in this example, you do not need to fill in detail 10 and optionally fill in detail 11 of Table 6.

When filling in detail 11 you should bear in mind that the accrual is carried out for July 2012 (see Fragment 2).

Example 2

In July 2012 the entity's accountant on their own discovered that one of the employees was excessively accrued and paid 500 UAH of salary for June 2012. Fund of accrued salary of the entity for July is 85 500 UAH (including the salary of said employee in the amount of 4400 UAH without deduction of overpaid 500 UAH).

To correct this error, the employee's accrued salary for July is decreased by 500 UAH, as shown in Table 1 of the report for July 2012 within the salary fund of the whole entity accrued for July 2012. Accordingly, amount of SSC, charged (withheld) on this income reduced in July 2012, is also reduced.

Below is the example of how Table 1 of the report should be filled in (see Fragment 3).

Fragment 3

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Table 1. Accrual of the single contribution

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______________________________

In Table 6 of the report №22-2 in columns with details «15» and «16» the amount of accrued salary of this employee will make 3 900 UAH (4 400 UAH – 500 UAH). Note that in this example, you do not need to fill in detail 10 and optionally fill in detail 11 of Table 6, but when filling in detail 11 you should bear in mind that the accrual is carried out for July 2012 (see Fragment 4).

Accrual of additional SSC in the current period on income accrued in the previous period

As the submission of adjustment reports with falsely and properly accrued SSC amounts for the previous period is not provided for, then such errors of past reporting periods should be displayed (corrected) in the report for the current period using for this codes of accrual type, envisaged by paragraph 4.9 of Procedure №22-2.

Please note that codes of accrual type «2»–«5» are used only in the case of crediting additional or removing excessively accrued SSC amounts according to the amount of salary (income) accrued in previous reporting periods based on accounting and other documents, according to which accrual is made or which confirm accrual (computing) of the salary (income).

Codes of accrual type «6»–«9» are used for additional accrual or reduction of accrued contributions for compulsory pension insurance for the period before 01.01.2011.

Example 3

In April 2012 the entity accrued and paid an employee the salary and financial assistance in addition to annual leave.

The report for April 2012 shows only the salary, and financial assistance in the amount of 1000 UAH is not stated and erroneously not accrued and not deducted from this amount SSC in the amount of, respectively, 363 UAH (UAH 1,000 x 36.3%) and 36 UAH (1 000 UAH х 3,6%).

At identifying this error in July 2012 it is necessary to make additional accrual of SSC and show in Table 1 of the report for July 2012:

in lines 6, 6.1, 6.1.2 – additionally accrued SSC in the amount of 363 UAH;

in lines 6.3, 6.3.1 – additionally withheld SSC in the amount of 36 UAH;

in line 6 – total amount of additionally accrued and withheld SSC in the amount of 399 UAH (363 UAH + 36 UAH). It should be noted that the amounts of unnecessarily accrued (withheld) SSC are similarly shown in line 7 Table 1 of the report;

in line 6.4 "The amount of payments to which single contribution is additionally accrued" – 1 000 UAH and give relevant explanations in the line "Content of error".

Below is the example of how Table 1 of the report should be (see Fragment 5).

Fragment 5

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Table 1. Accrual of the single contribution

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________________________________________________

In Table 6 of the report for July 2012 in a separate line for the employee to whom the financial assistance was accrued in April 2012, the following is given:

in columns with details 5–9, 12 – personal data of the employee;

in column with detail 10 «Accrual type» – Code of accrual type «2»;

in column with detail 11 «Month and year in which the accrual was made» – «04» «2012» ;

in column with details 15 and 16 – amount of financial assistance to which SSC is additionally accrued, – «1 000,00»;

in column with detail 17 – сума доутриманого SSC у July 2012 із суми матеріальної допомоги, яку нараховано у April 2012, – «36,00» (see Fragment 6).

Adjustments to salary due to submitting a sick leave certificate

In practice, there often a situation arises where the employee was accrued the salary for the whole month, and then they provide a sick leave certificate, which is evidence of their absence from work that month. Assistance for temporary disability (hereinafter - Assistance) is accrued in the month in which is given a sick leave certificate. Let's consider how in this case to adjust the employee's salary and in related adjustment of SSC amounts.

If accruals of the salary fund are made for the previous period, in particular in connection with the correction of the number of time worked, error detection, they appear in the fund salary of the month in which the accruals were made, except holiday pay and Assistance.

According to paragraph 4.9 of Procedure № 22-2, amounts, accrued on the duration of sick leave, are displayed in separate lines with category codes of the insured person 29, 36, 37 and 39 in the field of the respective month only in the amount that falls on such month.

So, if Assistance is accrued for days of illness that fall during the two adjacent months, it must be distributed by months and be reported separately for each month, rather than the whole amount in one month.

Here is the mechanism for recalculation of an employee's salary in case of their temporary disability and display such recalculation in reporting data on SSC report for July 2012.

Assistance for temporary disability. The amount of such payments is shown in Table. 1 (in lines 1, 1.3, 1.4, 2, 2.3, 4, 4.3) and Table. 6 of the report for the month in which they are accrued.

In Table. 6 of the report for the insured person to whom Assistance is accrued, a separate line is filled out, where, in particular, in column 9 - category code "29" of the insured person is indicated, in column 11 - month and year for which Assistance is accrued.

It should be borne in mind that the amounts of payments accrued for the duration of sick leave shall be entered in the field of the respective month only in the amount that falls on the specified month.

Salary for working days, during which the employee was ill according to the certificate is excessively charged. Therefore, in the month when an employee has provided a sick leave certificate we need to recalculate and remove excess amount of accrued salary from personalized data for the month in which it was accrued. Procedure for correcting errors in preparation of reporting with SSC, is set out in Section V of Procedure №22-2.

However, in this case it is not entirely an accountant's error but the circumstances that turned out and require amendments to individual data of the employee.

In this case we may enter negative values to table 6. It is also necessary to fill column 11, noting in it for that month adjustment is made. In Table 1 reversed amount of salary is displayed in the total payroll for the reporting month.

Entering negative values of amounts accrued salary (income) is allowed only:

When displaying sums of restatement of earnings (income) related to the specification of the number of hours worked in connection with a temporary disability;

When displaying reversed sums of holiday pay and temporary disability allowance accrued in prior periods.

Thus, the adjustment of salary for the employee's days of illness is shown in Table 6 of the report for the reporting month, in which a sick leave certificate was provided, thus:

1) the line is filled in for the insured person whose salary should be adjusted, where we put the following:

in column 9 – «01» («02» – for employees with disabilities);

in column 11 – month and year for which adjustment of salary is made;

in columns 15 і 16 – excessive amount of accrued salary for days of illness with the sign «–»;

in column 17 – amount of withheld contribution from the amount of unduly accrued salary for days of illness with the sign «–»;

2) row or rows (depending on how many months a sick leave certificate accounts for) is filled for the insured person, indicating:

in column 9 – «29»;

in column 11 – month and year for which Assistance is accrued;

in column 15 – amount of Assistance;

in column 16 – amount of Assistance within the maximum SSC accrual base;

in detail 17 – amount of contribution withheld (2%) from the amount of Assistance.

Example 4.

Salary of the entity's employees for May 2012 is accrued 31 May 2012. However, in June 2012 it turned out that one of the employees fell ill in late May (reporting month). In accordance with the certificate provided in June, the period of his/her illness - from 25.05.2012 to 07.06.2012, i.e. five working days (hereinafter - w. d.) in May and another five in June. The employee's salary accrued for fully worked work days in May (20 w. d.) is 2898 UAH. Accrued Assistance amounts to 1400 UAH (700 UAH in May and 700 UAH in June).

As in May, there were five days of disability, the amount of unduly accrued salary in May equals 724,50 UAH [(2 898,00 UAH – 2 898,00 UAH : 20 w. d. х 15 w. d.)].

Amount of SSC, withheld from unduly accrued salary in May, is 26,08 UAH (724,50 UAH х 3,6 %).

Based on these data we fill our Table 6 of the report for June 2012 (see Fragment 7).

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