Managers of companies subject to insurance


Managers of companies subject to insurance
 
Pursuant to Art. 4 para. 1, p. 7 of the Social Security Code subject to insurance managers and procurators of companies and sole proprietors and their branches, members of the Board of Directors, management and supervisory boards and controllers of companies, trustees and liquidators, as and persons working under contracts for management of unincorporated enterprises.
Given the above, with effect from 01.01.2014, the individuals who have entered into contracts for the management of branches of companies for a fee, are compulsorily insured under Art. 4 para. 1, p. 7 of the CSR. Persons shall be compulsorily insured for sickness and maternity, disability due to sickness, old age and death, accidents at work and occupational diseases and unemployment. There is a legal opportunity mandatory contributions and the data of art. 5 para. 4 of the CSR to be submitted by the insurers and their branches and subsidiaries.
In Interpretation of 07.28.2014 № 1_120, the NRA also stated that the branch has no obligation to prepare separate financial statements. In connection with its activities must be kept separate accounts to trial balance and its assets, liabilities, income and expenses be reported separately. At year-end reporting data on assets and liabilities, income and expenses of the branch panel are summarized data on the trader - the owner of the branch and produce Anhydride annual financial report, which includes data on the branch of trader. Business transactions between the business owner and his branch should be reported in a separate account, which equals periodically.
 


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Managers of companies subject to insurance Managers of companies subject to insurance