According to paragraph 1 of Article 4 Law of Ukraine «The Law of Ukraine »On Collection and Accounting of the Single Contribution for Obligatory State Social Insurance" requires that the single contribution for obligatory state social insurance (hereinafter - the single contribution) is paid by employers, in this case by the structural unit for social protection of the population of district state administrations in the cities of Kyiv and Sevastopol, executive bodies of village and settlement state administrations, city councils, in case of their formation. Kyiv and Sevastopol state administrations, executive bodies of village, settlement, district in cities (if established), city councils, in particular, for unemployed able-bodied persons who care for a person with a disability of group I or an elderly person who, according to a medical institution, needs constant third-party care or has reached the age of 80, if such unemployed able-bodied persons receive assistance, allowance or compensation in accordance with the law.
At the same time, according to subparagraph 3 of paragraph 1 The procedure for calculating and paying a single contribution for obligatory state social insurance for certain categories of insured persons, approved by Resolution of the Cabinet of Ministers of Ukraine No. 178 dated March 1, 2011, the single contribution is paid, in particular, for non-working able-bodied persons who care for a person with a group I disability or an elderly person who, according to a medical institution, needs constant third-party care or has reached the age of 80, if such non-working able-bodied persons receive assistance, allowance or compensation in accordance with the law. Therefore, the period of care is included in their pensionable service record
On January 1, 2004, the following came into force Law of Ukraine «The Law of Ukraine »On Compulsory State Pension Insurance«, which introduced the term »insurance record«, namely: "this is a period (term) during which a person is subject to compulsory state pension insurance and for which monthly insurance premiums have been paid in an amount not less than the minimum insurance premium.
In particular, unemployed able-bodied persons who care for a person with a group I disability or a person who has reached retirement age and, according to a healthcare institution, needs constant third-party care are subject to compulsory state pension insurance, if such unemployed able-bodied persons receive assistance, allowances or compensation in accordance with the law.
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This initiative is made possible by the generous support of the American people through the United States Agency for International Development under cooperative agreement number 7200AA18CA00032 with Partnerships Plus, funded through September 28, 2018, and implemented by the JSI Institute for Research and Training under agreement number PP-EI-001 with Momentum Wheels for Humanity. The contents are the sole responsibility of the National Assembly of People with Disabilities of Ukraine and do not necessarily reflect the views of USAID or the United States Government.
