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Resolution on Amendments to the Appendix to the Cabinet of Ministers of Ukraine Resolution of November 26, 2014 No. 675

Resolution amends the procedure for distributing the Unified Social Contribution (USC) among social insurance funds. The main purpose is to clarify the mechanism for financing administrative expenses of the Pension Fund of Ukraine. The document is structurally composed of two parts: 1) the main text of the resolution instructing the Ministry of Social Policy, Ministry of Economy, and Ministry of Finance to conduct quarterly analysis of revenues/expenditures of the Unemployment Social Insurance Fund; 2) amendments to the appendix of Resolution No. 675 from 2014 regarding USC distribution proportions. Key changes: 1) the special procedure for USC distribution is extended until December 31, 2025; 2) added the possibility of financing administrative expenses of Pension Fund bodies from USC revenues; 3) provided a mechanism for adjusting USC distribution proportions in case of excess revenues over expenditures of the Unemployment Fund.

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