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On Amendments to the Instruction on the Procedure for Calculating and Paying the Unified Social Contribution for Mandatory State Social Insurance

Order Amending the Instruction on the Procedure for Calculating and Paying the Unified Social Contribution for Mandatory State Social Insurance in Connection with the Regulation of Domestic Workers’ Labor.

Structurally, the order introduces three main changes to the Instruction: it clarifies the requirements for submitting documents for registering USC (Unified Social Contribution) payers, supplements the list of USC payers with the category of ‘domestic worker’, and establishes specific features for terminating USC payments for domestic workers.

Key provisions of the order:

• To be registered, domestic workers must submit a copy of the employment contract

• Domestic workers are designated as a separate category of USC payers

• The one-year limitation for deregistration does not apply to domestic workers

• The order provides for the possibility of terminating USC payments in case of termination of the employment contract with a domestic worker upon submission of supporting documents

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