Good day! Here is a concise analysis of the provided order:
1. **Essence of the order:** The order amends the Instruction on the procedure for calculating and paying the unified contribution to mandatory state social insurance. The changes concern the confirmation of the establishment of disability for an employee and the terms for calculating the unified contribution for such employees.
2. **Structure and main provisions:** The order amends Section III of the Instruction, specifically subparagraph 5 of paragraph 2. It clarifies which documents confirm disability (extract from the decision of the expert team or a copy of the MEC certificate issued before 01.01.2025) and determines that the accrual of the unified contribution is carried out from the date of receipt of documents on disability during the period established by the Resolution of the Cabinet of Ministers of Ukraine No. 1338.
3. **Important provisions for use:**
* Confirmation of disability is an extract from the decision of the expert team for assessing the daily functioning of a person or a copy of the MEC certificate (for documents issued before 01.01.2025).
* The employer accrues a single contribution from the date of receipt of documents on disability, and the terms of accrual are determined by the Resolution of the Cabinet of Ministers of Ukraine No. 1338.
* The order comes into force from the date of its official publication.
