PFU explains how to submit and correct information about labor relations.

The press service of the Main Department of the PFU in Vinnytsia region explained that Annex D5 needs to be added to the monthly report titled 'Tax calculation of income amounts accrued (paid) for the benefit of taxpayers - individuals, and the amounts of withheld tax, as well as the amounts of accrued single social contribution.'This annex is used to enter information about insured persons into the official register of participants in the state system of mandatory social insurance. Usually, such registration is carried out when submitting a notification of employment of an employee.

When the employer submits Annex D5

It should be noted that Annex D5 to the Tax calculation is submitted upon the conclusion or termination of the employment contract, transfer to another position or job, granting of leave, and other events that affect the labor relations of employees.

• the employment contract has been agreed upon or terminated;
• the employment contract has been agreed upon or terminated with the insured person who is employed in a new workplace;
• the person has been transferred from one structural unit to another;
• the person has been appointed to a new position;
• and others.

For what period Annex D5 is submitted

The information in Annex D5 is submitted only for the current month, without specifying events that occurred at another time.

When Annex D5 is not submitted

If there were no events during the reporting period that require inclusion in Annex D5, it is not mandatory to form and submit it.

Annex D5 is mandatory for submission together with tax reports and contains important information about the labor relations of employees. It is necessary to comply with the requirements for submitting this annex in cases where there are changes in employment or labor conditions of persons.