The Pension Fund of Ukraine, in its letter dated August 6, 2024, No. 2800-030401-8/47617, considered the request regarding the calculation of insurance experience.
In accordance with Article 14 of the Law of Ukraine "On Compulsory State Social Insurance" dated September 23, 1999 No. 1105-XIV, insurance experience is the period (term) during which a person was subject to insurance due to temporary loss of working capacity and for which monthly insurance premiums were paid in the amount of not less than the minimum insurance premium, except for the cases provided for in paragraph two of this part.
The period of leave to care for a child until he or she reaches the age of three, receiving payments under certain types of social insurance, in addition to pensions of all types (except for disability pensions), is included in the insurance period as a period for which insurance contributions were paid based on the amount of the minimum insurance contribution.
The insurance period is calculated according to the data of the register of insured persons of the State Register of Compulsory State Social Insurance, including data on the employment of employees, entered in accordance with the Law of Ukraine "On the Collection and Accounting of a Single Contribution for Compulsory State Social Insurance" dated 08.07.2010 No. 2464-VI (hereinafter referred to as Law No. 2464), and for periods before July 1, 2000 - in the manner and under the conditions stipulated by the legislation in force previously. The insurance period is calculated in months.
The length of service acquired by an employee during work under an employment contract before the entry into force of the Law of Ukraine "On Compulsory State Social Insurance in Connection with Temporary Loss of Working Capacity and Burial Expenses", as well as periods starting from 01.01.2016, during which a person was not subject to insurance in accordance with this Law, but a single contribution was paid for him or her by the employer in accordance with Law No. 2464, is equated with the length of service.
Therefore, until 31.12.2010, the documentary confirmation of the data on the basis of which the insurance period under the mandatory state social insurance is calculated in connection with temporary loss of working capacity is the data specified in the work book, on the periods of the insured person's stay in employment relations with the employer and the data of the personalized accounting of information about insured persons in the State Register of the mandatory state social insurance.
The data of the personalized accounting of information about insured persons of the State Register of Compulsory State Social Insurance are provided to the insured person by the Pension Fund of Ukraine in the form of a certificate for the period of employment with employers at the place of work in accordance with paragraph 6 of Section V of the Regulations on the Register of Insured Persons of the State Register of Compulsory State Social Insurance, approved by the resolution of the Board of the Pension Fund of Ukraine dated June 18, 2014 No. 10-1, in the form of information from the Register of Insured Persons in the form OK-5 (OK-7).
In the absence of data in the register of insured persons of the State Register of Compulsory State Social Insurance on the payment of a single contribution for the period from 01.11.2006 to 31.07.2007 (an entry in the work book about the period of employment), as evidenced by the data of the OK-7 certificate provided by the insured person or copies of orders on leave to care for a child until he reaches the age of three, such period is not counted towards the insurance period under compulsory state social insurance in connection with temporary loss of working capacity.
As for the inclusion in the insurance period of the period of entrepreneurial activity by the insured person in 2004, in accordance with the Procedure and Conditions of Voluntary Social Insurance of Citizens Engaged in Entrepreneurial Activity Based on Personal Property and Exclusively Their Labor, and of Lawyers, approved by Resolution of the Board of the Social Insurance Fund of Ukraine dated March 16, 1994 No. 24, which was in force in 2004, the period when an individual voluntarily participated in the system of mandatory state social insurance and paid insurance premiums for mandatory state social insurance in connection with temporary loss of working capacity is included in his or her insurance period.
For individuals - entrepreneurs who chose a simplified system of taxation of their income, in accordance with the Procedure for the receipt of funds received from the amounts of the single tax to the Social Insurance Fund for temporary disability, their accounting and use, approved by the resolution of the Board of the Social Insurance Fund of Ukraine dated 04.09.2003 No. 57, in 2004 the insurance period was credited subject to the payment of the single tax for this period.
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