This Resolution introduces technical and legal amendments to the previous act of the Pension Fund of Ukraine (dated April 28, 2026, No. 16-1), which, in turn, adjusts the Instruction on the procedure for calculating and paying pension contributions. The document is aimed at aligning terminology and references with current legislative standards. The changes are primarily editorial in nature: phrasing is clarified, and the numbering of paragraphs and references to sections of normative acts are corrected.
**Structure and Main Provisions:**
The Resolution consists of two items of amendments that detail the text of the previous act, as well as procedural instructions to the Pension Fund departments regarding registration and entry into force. The main changes concern:
* Clarification of legal terminology (replacing “from the time” with “from the day,” and “place of residence” with “registered or declared place of residence”).
* Adjustment of the internal numbering of points and paragraphs to avoid conflicts.
* Unification of the names of state registers and codes (in particular, clarifications regarding the EDRPOU code).
**Important Aspects for Application:**
For practical use, the most significant aspects are the clarifications regarding address information and procedural references:
1. **Address Data:** Clarifications regarding the sending of documents to the legal entity’s location address and the use of the term “registered or declared place of residence” for natural persons are critically important for the correct processing of official correspondence and notifications from the Pension Fund bodies.
2. **Terminological Precision:** Changing the names of structural units and registers (e.g., “log of records”) ensures the compliance of the Pension Fund’s internal procedures with current office administration requirements.
3. **Technical Correctness:** Correcting references to the “Final Provisions” sections and paragraph numbering minimizes the risks of misinterpretation of regulations during the administration of pension contributions.
