The Cabinet of Ministers of Ukraine is introducing a lockdown from January 8 to 24, 2021.
At this time, it will be prohibited:
- to attend educational institutions of any form of ownership, except kindergartens;
- work of cafes, bars and restaurants (except for delivery and take-away service);
- to hold all mass (entertainment, sports, social, advertising and other) events;
- operation of shopping and entertainment centers (except for the work of business entities specified in the exceptions “What is allowed”);
- for cultural institutions to receive visitors and hold cultural events;
- for gyms, fitness centers and pools to receive visitors;
- work of business entities in the field of trade and consumer services (except for the exceptions listed in the “What is allowed”);
- operation of non-food markets (operation of food markets will be allowed with restrictions).
At the same time during the lockdown period, the following will be allowed:
- operation of public transport, long-distance and international road, air and rail connections;
- trade in food products;
- trade in medicines, medical devices and veterinary drugs;
- trade in hygiene products, communication equipment and animal feed;
- car maintenance and repair;
- operation of gas stations (without food zones);
- work of financial institutions (banks);
- work of postal operators;
- work of hairdressers and beauty studios (by appointment);
- operation of hotels (catering areas in them will work only from 06:00 to 11:00);
- sports events of professional clubs without spectators.
Today, there is information that quarantine restrictions can be extended until February 28, 2021.
The Cabinet of Ministers of Ukraine has adopted a draft resolution “On Amendments to Resolution of the Cabinet of Ministers of Ukraine No. 100 of February 8, 1995 (hereinafter – Resolution No. 100).
The Ministry of Economy initiated changes to Resolution No. 100.
It is planned to remove item 10 from Resolution No. 100, which provides for the adjustment of average earnings in the event of an increase in salaries.
For the employer, this is, of course, a relief with extra burdensome calculations and fines, but for employees – a reduction in the amount of leave and compensation for unused leave.
Amendments to Resolution No. 100 also provide for the following.
1. Taking into account all types of leave, which are provided by law, when calculating the average salary.
2. Simplifying the calculation of the average salary by changing the order of accounting for premiums paid for the quarter and longer period of time.
When calculating the average salary in all cases of its preservation to take into account all amounts of accrued salary in accordance with the law and the terms of the employment contract, except as specified in paragraph 4 of Resolution No. 100.
Bonuses and other payments paid for two months or more, in the case of calculating the average salary is planned to include by adding to the earnings of each month of the calculation period part corresponding to the number of months of the period for which it is accrued and in proportion to time worked in the calculation period.
3. Supplementing the list of payments that are not taken into account when calculating the average salary in all cases of its preservation.
4. Removing the need to withdraw from the calculation period the time when the salary structure changed with a simultaneous increase in salaries (relevant for state employees).
5. If an employee is hired (registered) not from the first day of the month, but the date of hiring is the first working day of the month, this month is taken into account before the settlement period.
The Cabinet of Ministers of Ukraine has approved the Procedure for providing one-time compensation to business entities. This document defines the conditions and mechanisms for providing one-time compensation to reimburse the costs incurred in paying the Unified Social Tax to the obligatory state social insurance.
Thanks to the approved Procedure, the state will be able to provide compensation to those enterprises that will be forced to suspend their activities due to quarantine measures that can be taken to stabilize the epidemic situation in the country.
To this end, the Cabinet of Ministers approved the Procedure for the formation and maintenance of the Register of subjects of one-time compensation to business entities to take into account the relevant indicators.
In particular, these procedures determine:
- requirements to subjects;
- procedure for submission and consideration of applications to the State Tax Service of Ukraine (hereinafter – the STSU);
- application form;
- calculation of compensation amounts by the STSU;
- provisions on non-compensation – the presence of arrears of payment of the unified Social Tax.
The State Tax Service of Ukraine has reported the responsibility for exceeding the established limits of cash balance in the company's cash registers.
The procedure for determining the terms of delivery of cash and the cash limit is set out in chapter V of the Regulations on conducting cash transactions in the national currency in Ukraine, approved by Resolution of the Board of the National Bank No. 148 of December 29, 2017 (hereinafter – Regulations No. 148).
According to paragraph 16 item 3 chapter I of Regulation No. 148 cash balance limit (hereinafter – cash limit) is the maximum amount of cash that can remain in the cash register during non-working hours and provide work at the beginning of the next working day.
The institution/enterprise determines and sets in agreement with the bank (that holds the account of the institution/enterprise to which the funds are credited) the terms of delivery of cash proceeds (cash) for its crediting to bank accounts (item 48 of chapter V of Regulation No. 148).
In accordance with the first paragraph of item 50 of chapter V of Regulation No. 148, an institution, enterprise, non-banking institution on the basis of Regulation No. 148 and taking into account the peculiarities of work are obliged to develop and approve an internal document procedure for calculating the cash limit of the institution, enterprise, non-banking institution and their separate divisions. The calculation takes into account the term of delivery of cash proceeds (cash) by the institution, enterprise, non-banking institution for its crediting to bank accounts, determined by the bank account agreement, and does not take into account cash deposited through payment devices belonging to non-banking institutions. The cash limit of an institution, enterprise, non-banking institution is set on the basis of calculating the average daily cash inflow to the cash desk or its average daily issuance from the cash desk by the decision of the head of the institution, enterprise, non-banking institution or authorized person.
Cash is not considered over limited on the day of its receipt by servicing banks, if it is handed over in excess of the established cash limit, no later than the next business day of the bank or issued for use by the institution/enterprise in accordance with law (without prior delivery to the bank and simultaneous receipt from the bank's cash desk) the next day for needs related to the activities of the institution/enterprise paragraph 1 item 54, chapter V Regulation No. 148.
Item 56 of chapter V of Regulation No. 148 stipulates that the heads of institutions/enterprises are responsible for compliance with the requirements of Regulation No. 148 regarding the establishment of the cash limit and for the accuracy of the relevant indicators specified in the calculation of the cash balance limit.
Article 1644 of the Code of Ukraine on Administrative Offenses No. 8073-X of December 7, 1984 (hereinafter – the Code on Administrative Offenses) provides that the delivery of proceeds by commercial enterprises of all forms of ownership, selling goods for cash, in violation of the terms established by the rules of payment and cash transactions, entails the imposition of a fine on those responsible for handing over the proceeds, from 17 to 88 non-taxable minimum incomes.
The same actions committed by a person repeatedly within a year after the imposition of an administrative penalty for the violation provided for in part one of this article, entail the imposition of a fine of 43 to 175 non-taxable minimum incomes.
At the same time, the norms of the Tax Code of Ukraine and other normative legal acts do not provide for financial responsibility for exceeding the established limits in the company's cash registers.
Thus, for violation of the terms of delivery of cash proceeds by commercial enterprises of all forms of ownership established by Regulation No. 148, which leads to exceeding the established limits at the box office, the officials responsible for delivery of proceeds, the current legislation provides an administrative fine in the amount specified in Art. 1644 of the Code on Administrative Offenses.
The State Labor Service of Ukraine has informed about the peculiarities of the use of full-time leave and compensation for unused leave.
If the employee refuses to use the right to rest (annual leave) granted by the Constitution of Ukraine and the Law of Ukraine “On Leave”, the employers, as the decision to grant or not to grant leave belongs only to their competence, have the right to issue an order granting leave to the employee without latter’s application.
According to Art. 139 of the Labor Code of Ukraine (hereinafter – the Labor Code) the employees are obliged to timely and accurately comply with the orders of the employer. For non-compliance, the employee may be subject to disciplinary action.
At the same time, according to Art. 2 of the Law of Ukraine “On Leave” the right to leave is ensured by the guaranteed provision of leave of a certain duration with the preservation for its period of work (position), salary (assistance) in the cases provided by this Law.
The employee's unwillingness to use full-time annual leave and the requirement to provide monetary compensation are taken into account in Art. 24 of the Law on Leave. Part 4 of this article states that at the employee's request, part of the annual leave can rightly be replaced by monetary compensation, but the duration of the part of the annual leave actually used by the employee may not be less than 24 calendar days.
For instance, if an employee does not want to go on 30 calendar days of annual leave, he/she may be paid monetary compensation once a year for two consecutive years for the unused portion of annual leave for a period of six calendar days. In such cases, the chief is obliged to issue an order granting leave to these categories of employees in accordance with the terms previously agreed upon when drawing up the leave schedule.
The legislation also does not provide for a statute of limitations after which the employee loses the right to annual leave, does not prohibit the employee from using annual leave, which was not granted in a timely manner by the employer in previous years. In case of dismissal, regardless of the grounds, the employee must be paid compensation for all unused days of annual leave.
