ANNUAL REPORTOF UKRAINIAN PARLIAMENT COMMISSIONER FOR HUMAN RIGHTS
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To restore social justice and abolish the legal provisions that obliged the entrepreneurs to pay the SSC
for periods in which they do not receive actual income, the Commissioner prepared and sent to the
Constitutional Court of Ukraine a constitutional submission on recognition the provisions of item 2 of
part one of Article 7 of the Law of Ukraine “On Collection and Accounting of the Single Contribution to
Compulsory State Social Insurance” #2464-VI of 8 July 2010 unconstitutional. It was received at the Court
Registry on 18 November 2019 and registered under # 5/7130 (19)24.
CHAPTER 2
The Constitutional Court of Ukraine opened the constitutional proceedings in the case. The case will be
examined by the Constitutional Court of Ukraine in the form of written proceedings.
RECOMMENDATIONS
To the Verkhovna Rada of Ukraine – to accelerate the consideration and adoption of the draft law of
Ukraine “On Amendments to the Law of Ukraine “On Collection and Accounting of the Single Contribution
to Compulsory State Social Insurance” on Resuming the Payment of Single Social Contribution Depending
on the Income of Small and Medium-Sized Entities and Prevention of their Mass Termination” (reg. #1142
of 29.08.2019).
24
www.ccu.gov.ua/novyna/konstytuciyni-podannya-stanom-na-18-lystopada-2019-roku.
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