Employers shall transfer to a special budget account the statutory social insurance contributions (hereinafter - statutory contributions). Statutory contributions shall be made for each employee once a month in the terms specified in the statement issued by the State Revenue Service (paragraph 1 of Article 21 of the law "On Mandatory State Social Insurance Contributions").

Employees make statutory contributions through employers. Employers shall deduct the contributions that employees must pay and transfer these amounts to a special budget account once a month in the terms specified in the statement issued by the State Revenue Service (paragraph 2 of Article 21 of the law "On Mandatory State Social Insurance Contributions").

Employer shall be obliged before the term specified for transfer of statutory contributions to submit to the local office of the State Revenue Service the statement on the object of statutory contributions and the amounts of statutory contributions from the income of employees in the reporting month (paragraph 1 of Article 23 of the law "On Mandatory State Social Insurance Contributions").

Self-employed individuals shall transfer the statutory contributions by the 15^th date of the month following the quarter (paragraph 2 of Article 21 of the law "On Mandatory State Social Insurance Payments").

Self-employed individuals shall before the term specified for transfer of statutory contributions submit to the local office of the State Revenue Service the statement on the object of statutory contributions and the amounts of statutory contributions for the reporting quarter (paragraph 2 of Article 23 of the law "On Mandatory State Social Insurance Contributions").

Domestic employees who are employed by foreigners and foreign employees employed by foreigners shall make statutory contributions before the 15^th date of the month following the respective quarter (part 4 of Article 21 of the law "On Mandatory State Social Insurance Contributions").

Domestic employees employed by foreigners and foreign employees employed by foreigners shall before the specified term for transfer of the statutory payments submit to the territorial institution of State Revenue Service the statement on object of statutory payments and the amount of statutory payments for the quarter reported (paragraph 2 of Article 23 of the law "On Mandatory State Social Insurance Contributions").