The law of Ukraine "About modification of laws of Ukraine« About the state budget of Ukraine for 2010 "and" About obligatory state pension insurance » from 08.07.2010 № 2461 VI

According to the specified Law physical persons - subjects of enterprise activity who have selected a special way of the taxation (the fixed tax, the uniform tax), and members of families of the specified persons who take part in realization of enterprise activity by them and aren't with them in labor relations, insurance payments in size which is defined by them independently are obliged to pay. Thus the sum of an insurance payment taking into account a part of the fixed or uniform tax which is listed in the Pension fund of Ukraine, should make not less the than minimum size of an insurance payment for each person and no more size of the insurance payment calculated from the maximum size of actual expenses for payment of hired workers, cash security of military men, persons of ordinary and commanding structure, the taxable income (profit), the general taxable income from which insurance payments are paid. Considering the size of the minimum salary in 2010 the minimum insurance payment for the specified persons makes in: July - September - 294,82 grivnas.; October - November - 301,12 grivnas.; December - 306,10 grivnas. As, for today, the maximum size from which insurance payments consult makes 13320 grivnas, the monthly sum of independently certain insurance payment, taking into account a part of the fixed or uniform tax, can't exceed 4422,24 grivnas. Payment of insurance payments is carried out in terms defined by a part of sixth article 20 of the Law of Ukraine "about obligatory state pension insurance" namely quarterly, throughout 20 calendar days following last calendar day of accounting quarter, namely: since  September, 2010 - till October, 20th, 2010; for October - December, 2010 - till January, 20th, 2011. Considering that according to the legislation the minimum size of an insurance payment is established for calendar month, and also that the insurance experience to persons for pension appointment is estimated in months, payment of insurance payments for July, 2010 is carried out in size not less the minimum insurance payment. And on January, 20th, 2011 calculations of the sums which are subject to payment for quarter taking into account a part of the sums of the uniform or fixed taxes together with the requirement about their payment for the coordination are sent to payers who won't pay the sum of insurance payments in size not less the minimum insurance payment in terms till October, 20th, 2010. The sums of not paid insurance payments are raised in an order established by article 106 of the Law of Ukraine "About obligatory state pension insurance". Following the results of a year, the specified persons submit to Pension fund bodies in a capture place on the account the report (till April, 1st following a fiscal year), under the form according to the appendix 5 to the Order of formation and granting by insureds of the report concerning the sums of the added payments on obligatory state pension insurance to bodies of the Pension fund of Ukraine confirmed by the decision of board of the Pension fund of Ukraine from 11/5/2009 № 26-1.