When an individual concludes a civil law contract with an organization for the provision of services, the organization is responsible for the correct calculation, withholding and timely payment of taxes and pension contributions for an individual. The transfer of compulsory pension contributions (CPC) is made by companies through non-cash payments. At the same time, individuals receiving income under civil law agreements, who do not have accounts with banks and organizations engaged in certain types of banking operations, deposit CPC in cash to second-tier banks (STB) for their subsequent transfer to the UAPF, indicating the details of the State Corporation.
It should be noted that an innovation has been introduced within the framework of the Social Code: individuals working under civil law agreements with individuals are now included in the list of persons who are obliged to independently pay OPC to the UAPF by bank transfer or by depositing cash in STB for their subsequent transfer to the UAPF by details of the State Corporation (previously they could make contributions on a voluntary basis).