Учет и налогообложение операций по негосударственному пенсионному страхованию в Украине

Abstract

In Ukraine, the increase in the population of interest is observed in recent years, economic entities and the state to non-state pension insurance. At the same time, the integration of operations with non-state pension funds of economic entities and their taxation by the scientific community paid little attention. The article deals with these issues on the basis of the current regulatory framework and algorithms are reflections of such transactions in the accounting records. An example of the calculation of the defined benefit provisions. The study concluded that in the recording of enterprises of business transactions related to non-state pension insurance, affect the form of contributions of the payer (natural or legal person); kind of pensions of the payer (employer company or pension fund); applied pen-sion program.