Factors affecting the receipt of funds to the Pension Fund of Ukraine

The article examines the factors that affect the amount of insurance premiums that are transferred to the Pension Fund of Ukraine. The following factors are distinguished: income from which contributions are made, legal relations (labor, civil), timeliness of payment of the single social contribution, the amount of the single social contribution, income that forms the basis for the single social contribution, sources of funds to the Pension Fund of Ukraine. related to the insured person and others. The problems of proper filling of the budget of the Pension Fund of Ukraine are analyzed and a number of measures to improve the situation with the receipt of payments are proposed, namely: explanatory work in the media on the importance of legal work and wages. At the same time, it is desirable to focus on the negative consequences that may occur in the near future (non-pay-ment of wages, calculation of reduced benefits due to illness, vacation pay, etc.), as some younger workers are skeptical of the negative consequences in perspective; to support business support depending on the good faith and obedience of the insured; the amount of salary of the employee of the controlling body should be influenced by the number of qualitatively recorded violations of labor legislation by the insured; The legislation should provide for the application of restrictive measures (for example, restrictions on travel abroad) to insurers-indi-viduals and management of insurers-legal entities until the debt is repaid. In this area, abuses of legal relations are possible, aimed at minimizing the cost of paying the fee to the Pension Fund of Ukraine. For example, when concluding purchase and sale agreements, the parties determine a price that does not always correspond to the real one. In this situation, it is also necessary to carry out explanatory work in the media, indicating information from open sources (for example, a single state register of court decisions) about the negative consequences that may occur when the sale agreement is invalid. There are also proposals to improve the legislation – to consoli-date the possibility on a voluntary basis to increase up to twenty percent of the maximum amount of the single contribution base from the maximum amount of the single contribution base established by law

Кучма О. Л. Чинники, які впливають на надходження коштів до Пенсійного фонду України. Молодий вчений. 2020. №7(83). С. 203-207.