| Article | Some Issues of Administrative Justice in Identification of Categories of Individuals Exempted from a Unified Contribution to the Mandatory State Social Insurance |
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| Authors |
Bіelova O.
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| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 3 / 2014 |
| Pages | 118 - 124 |
| Annotation | The article examines the issues of application of the part four of the article 4 of the Law of Ukraine from July, 8, 2010 № 2464-VI «On collection and accounting of the single fee for obligatory state social insurance». Given the definition of the notion of «a pensioner by age» in the context of legislation on state social insurance. Carried out a system analysis of the regulations on the pension legislation concerning the identification of categories of people exempted from the single fee for obligatory state social insurance. It is proved that, in connection with the necessity of granting to certain categories of persons social protection from the state, the decisive criterion when deciding on the definition of individual entrepreneurs, that can be freed from payment of the single social contribution for mandatory state social insurance is a fact of receiving the pension, and not base its destination and age pensioner. |
| Keywords | pension, pensioner by age, pension on preferential terms, long service pension, other type of pension, a single fee, the payment of a single fee. |
| References | |
| Electronic version | Download |