TAXPAYERS
- The unified social tax (UST) combines charges for state basic pension insurance, social security and compulsory medical insurance.
- Besides this tax, employers pay:
- the compulsory labour pension insurance charge. The amount of the pension charge is deducted from the portion of the UST contributed to the federal budget
- the compulsory charge for social insurance against work-related injuries and occupational diseases (except for individual entrepreneurs)
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Except those applying simplified system of taxation, unified tax on imputed income or unified agricultural tax. Notwithstanding the above, pension insurance charge is still paid | |
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