1. Date of concluding the civil law contract (GP D) is 01.01.2025, GP D period is from 01.01.2025 to 28.02.2025, sick leave certificate is from 16.01.2025 to 24.03.2025, remuneration accrued in January 2025, mandatory insurance contributions paid in full.

⁉How to correctly fill out form PU-3?

‼Answer

Four PU-3 forms for the 1st quarter of 2025 should be completed and submitted:
1) PU-3 form with the insured person category code "03" indicating in section 2 the type of activity code
from 01.01.2025 to 28.02.2025 "NONPAIDCONTRACT";

no later than 08.01.2025

After the contractor submits the primary sick leave certificate for the period of temporary disability from 16.01.2025 until a request for information on the period of payment of mandatory insurance contributions and the amount of average daily earnings for the calculation of temporary disability benefits (hereinafter referred to as the request) is sent, the payer must submit the PU-3 form for Q1 2025, containing in section 1 the data on remuneration accrued in January 2025.

2) PU-3 form with the insured person category code "03" indicating in section 2 the type of activity code

from 01.01.2025 to 28.02.2025 "CONTRACT"

from 01.01.2025 to 28.02.2025 "CONTRIBUTIONSFORPERIOD"

no later than the deadline set for sending the request (two working days from the date the insured person applies for benefits)

3) Form PU-3 for insured person category code "03" indicating in Section 1 the amount of remuneration (in the month of remuneration) and the amount of benefit accrued for the period from 16.01.2025 to 28.02.2025.
In Section 2 of Form PU-3, indicate the periods by activity codes

from 01.01.2025 to 28.02.2025 "CONTRACT";
from 01.01.2025 to 15.01.2025 "CONTRIBUTIONS_TEMP";
from 16.01.2025 to 28.02.2025 "BENEFIT".

within April 2025

Taking into account the existing controls, before submitting Form PU-3 reflecting the amount of the appointed benefit and the period of temporary disability after the termination of the civil law contract from 01.03.2025 to 24.03.2025, the payer must contact the territorial body of the Fund at the place of registration with a request for an additional inquiry from the Fund employee level for the period from 01.03.2025 to 24.03.2025.

4) Form PU-3 for insured person category code "06" indicating in Section 1 the amount of benefit for the period from 01.03.2025 to 24.03.2025.
In Section 2, indicate the period by activity code
from 01.03.2025 to 24.03.2025 "TEMP_DISABILITY".

within April 2025

2. Date of concluding the civil law contract 20.02.2025, period from 20.02.2025 to 28.03.2025. On 28.03.2025, an additional agreement was concluded, the civil law contract period is extended until 31.03.2025, remuneration accrual - April 2025, mandatory insurance contributions paid in full.

⁉ What are the deadlines for submission and how to fill out Form PU-3?

‼Answer.

Three Forms PU-3 should be filled out and submitted:
FOR THE 1ST QUARTER OF 2025

1) Form PU-3 for insured person category code "03" indicating in Section 2 the activity code

from 20.02.2025 to 28.03.2025 "UNPAID_CONTRACT";

no later than 24.02.2025

2) Form PU-3 under the insured person category code "03" indicating in Section 2 the activity code
from 20.02.2025 to 31.03.2025 "NEOPLDOG";

within April 2025 (for the maximum reporting quarter in each reporting year for which information was submitted under such civil law contract, completed in accordance with the filling requirements from January 1, 2025)

FOR THE 2ND QUARTER OF 2025
3) Form PU-3 under the insured person category code "03" indicating remuneration amounts in April and periods by activity codes
from 20.02.2025 to 31.03.2025 "DOGOVOR";
from 20.02.2025 to 31.03.2025 "VZNOSYVREM".

within July 2025

3. The employee provided a sick leave certificate for caring for a sick child under 14 years of age (outpatient care), period from 17.03.2025 to 26.03.2025. According to the work schedule, from 01.03.2025 to 16.03.2025 are working days, 17.03.2025 is a day off.

⁉Under which activity code is the day off (17.03.2025) reflected in Section 2 of Form PU-3?

‼Answer.

Temporary disability benefits are awarded for the period during which the child requires care, but not earlier than the day from which the person actually caring for the sick child under 14 years of age needs to be released from work.

subparagraph 5.1 of paragraph 5 of Law 7-Z

When filling out Form PU-3 for the 1st quarter of 2025, in Section 2 of Form PU-3
the day off (17.03.2025) should be reflected under the activity code "VZNOSYVREM";

period of temporary incapacity for work for caring for a sick child under 14 years of age under the activity code "POSOBOUKHOD" from 18.03.2025 to 26.03.2025.