Introduction of electronic reporting to the Pension Fund
Today, electronic document management is becoming a necessary attribute of business activities and personal communication needs.
The Pension Fund receives a certain amount of information necessary to implement the state policy in the field of pensions and social insurance, to grant and recalculate pensions, and to ensure timely and full funding and payment of pensions. Bringing these information flows to a modern level, introducing electronic document management systems and gradually phasing out paper-based information carriers will significantly reduce both the time insurers spend on preparing and submitting reports and the time the Pension Fund spends on processing this data.
Resolution No. 7-7 of the Board of the Pension Fund of Ukraine dated 19.05.2007 approved the Procedure for Submission of Reports to the Pension Fund of Ukraine in Electronic Form (the "Procedure"), which sets forth the general principles of organizing information exchange when insurers submit reports using an electronic digital signature.
Submission of reports by insureds in electronic form using an electronic digital signature is carried out at the initiative of the insured in accordance with the requirements of the Procedure and the current legislation of Ukraine through the electronic report processing center. The report in electronic form is an electronic document and is valid in accordance with the requirements of the Law of Ukraine "On Electronic Documents and Electronic Document Management" dated May 22, 2003 № 851 – ІV.
The creation of a technical and legal framework will help to solve a large number of existing problems. In addition, it should be taken into account that submission of an electronic report in accordance with the Procedure gives the insured the right not to submit the relevant reports to the Pension Fund of Ukraine in hard copy. In other words, electronic reports submitted in accordance with the established procedure will be considered originals and will have legal force and can be used as evidence in court or during pre-trial disputes. The basis for acceptance of an electronic report will be the presence of an electronic digital signature of the insured and its officials, whose handwritten signatures are mandatory for paper reports and are imposed in accordance with the requirements of the law. In order to protect the information contained in the electronic report during its transmission via telecommunication channels, cryptographic information protection tools will be used. As of today, 5 centers in Ukraine have already received accreditation for providing key certification services.
An insured who wishes to submit reports in electronic form shall inform the Pension Fund of Ukraine department at the place of registration as a payer of insurance contributions by a letter of any form. To ensure the correctness of the formation and accounting of the electronic report, the insured must check his or her registration data, namely the EDRPOU code and the registration code with the Pension Fund of Ukraine.
The insured shall provide the electronic report processing center with a copy of the letter informing the Pension Fund of Ukraine and a copy of the administrative document on determining the officials who are authorized to apply an electronic digital signature (hereinafter referred to as the EDS) to the electronic report, certified by their own seal.
The Electronic Reporting Processing Center enters into a service agreement with the insured for the electronic reporting system.
In order to generate reports in electronic form, the insured must have specialized software for generating reports, software for applying EDS and cryptographic protection of information, valid enhanced EDS public key certificates generated by an accredited certification center for the insured's officials who are authorized to sign the relevant report in paper form.
Today, in order to generate reports and control the data entered into the report, it is necessary to use the specialized software Automated Workstation "Insured's Report", which can be obtained from the Pension Fund of Ukraine at the place of registration of the payer of insurance contributions.
For more information on the Electronic Reporting System, please visit the website of the State Enterprise "Information Center for Personalized Accounting of the Pension Fund of Ukraine" http://www.spov.com.ua and from the specialists of the Main Department of the Pension Fund of Ukraine at (0522) 22-66-50.