The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the List of Severe Disease, Disorders, Injuries, Condition Which Give the Worker the Right to Leave without Paying Salary for a Child who was not diagnosed with disability” of 27.12. 2018, No. 1162 approved the List of severe diseases, disorders, injuries, conditions, giving the employee the right to receive leave without saving salary for a child who was not diagnosed with disability.
It should be recalled that leave without salary savings at the will of the employee is mandatory for the mother or other persons, if the child without a disability, is diagnosed with severe perinatal affection of the nervous system, severe congenital developmental deficiency, a rare orphan disease, oncological, oncohematological disease, infantile cerebral paralysis, severe mental disorder, acute or chronic illness of kidneys of IV degree, – not more than until the child reaches the age of sixteen (para.3 of para. 1 of Art. 25 of the Law in Ukraine “On Leaves” of 15.11.1996, No. 504/96-BP).
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the criteria for assessing the degree of risk from conducting business activities in medical practice and determining the frequency of planned state supervision (control) by the Ministry of Health” of 18.12. 2018 No. 1163 approved new criteria for assessing the degree of risk from conducting business activities in medical practice.
The criteria for assessing the degree of risk from conducting business activities in medical practice are:
· the term for conducting economic activity in medical practice;
· the type of medical care provided by the business entity;
· compliance by the business entity with the requirements of legislation during the conduct of economic activity in medical practice;
· the results of a clinical and expert assessment of the quality of the provision of medical assistance by a businessman during the last two to five years preceding the planned period;
· the number of specialties on which medical practice is conducted;
· the number of unscheduled state supervision measures carried out with respect to the entity over the past two or five years preceding the planning period.
The assignment of an entity to one of the three levels of risk is based on the sum of the points accrued according to all criteria from implementation of economic activity in medical practice:
• from 41 to 100 points – to a high degree of risk;
• from 21 to 40 points – to an average degree of risk;
• from 0 to 20 points – to a small degree of risk.
Planned measures of state supervision (control) in the field of conducting economic activities in medical practice are carried out in relation to the activities of economic entities, which are assigned to:
• high risk – no more than once every two years;
• average risk – no more than once every three years;
• insignificant degree of risk – no more than once every five years.
The State Fiscal Service of Ukraine in its letter “On the deduction of excise tax at full rate in case of alienation for 365 days of a vehicle imported at reduced rates of excise tax” of 29.12.2018 No. 40672/7/99-99-19-01-01-17 reported the following.
According to para. 7 of para. 15 of subsection 5 of “Transitional Provisions” of the Tax Code of Ukraine (in the wording valid before 25.11.2018) in case of alienation within 365 days from the date of registration of vehicles, the importation of which was the subject to the excise tax rates specified in this item, the taxpayer is obliged to pay the excise tax on such vehicles at the rates established by Art. 215 of TCU.
Paragraph 8 of the Law of Ukraine “On Amendments to the Tax Code of Ukraine regarding the taxation of excise tax on motor vehicles” of 08.11.2018 excludes No. 2611-VIII of para.15 of subsection 5 of section XX of “Transitional Provisions” of the TCU.
In accordance with para. 1 of Art. 3 of the Customs Code of Ukraine when carrying out customs control and customs clearance of goods, vehicles of commercial purpose, which are transported through the customs border of Ukraine, only the norms of the laws of Ukraine and other normative legal acts on matters of state customs matters, applicable on the day of acceptance of the customs declaration by the body of incomes and fees of Ukraine.
Consequently, if the customs clearance of vehicles was subject to reduced rates of excise duty with an obligation to pay excise duty in the event of deduction within 365 days from the date of registration of these vehicles, in connection with the exclusion of the provision of para.15 of subsection 5 of section XX of “Transitional provisions” of TCU, today there is no such obligation on the full rate of excise duty payment.
The National Bank of Ukraine reported on its website that based on the results of 2018, Ukraine’s international reserves grew by 10.6% and as of January 1, 2019 amounted to $ 20.8 billion (equivalent). Such a volume of reserves not only exceeded the last forecast of the National Bank, but also reached the five-year maximum, for the last time such level of reserves was fixed in October 2013.
The increase in international reserves was first of all due to Ukraine’s external financing and the purchase of a surplus of currency by the National Bank on the interbank market.
In general, as of January 1, 2019, the amount of international reserves covers 3.5 months of the future imports and is sufficient to meet Ukraine’s obligations and current transactions of the Government and the National Bank. At the same time, an important factor in maintaining macro-financial stability in Ukraine is the continuation of cooperation with the International Monetary Fund and a balanced monetary and fiscal policy.
The Ministry of Social Policy of Ukraine by its Order “On Approval of Amendments to the Procedure for Granting Employers to the State Employment Service with Information on Employment of Citizens with Additional Guarantees in Promoting Employment” of 23.11.2018 No. 1763 approved the relevant amendments.
It should be recalled that the Law of Ukraine “On Amending Certain Legislative Acts of Ukraine Regarding the Increase of Pensions” of 03.10.2017, No. 2148-VIII amended the part two of Article 14 of the Law of Ukraine “On Employment of the Population” of 05.07.2012 No. 5067- VI on the establishment of enterprises, institutions and organizations with a number of full-time employees from 8 to 20 persons a quota of not less than one person in the average number of full-time employees for the employment of persons who before the right to a pension on the basis of age in accordance with Article 26 of the Law of Ukraine “On Mandatory state pension insurance” of 09.07.2003 No.1058-IV left 10 or less years.
Obligatory condition for employers to comply with the quota is the employment of such citizens in accordance with the requirements of the legislation on which employers should inform the State Employment Service in accordance with the established procedure.
In this regard, it became necessary to amend the Procedure for providing employers with the State Employment Service information on employment of citizens who have additional guarantees in the promotion of employment, approved by the order of the Ministry of Social Policy of Ukraine of 16.05.2015, No. 271, for the purpose of bringing it in accordance with the requirements of the current legislation.
The amendments stipulate that information on employment of citizens with additional guarantees in the promotion of employment is obliged to provide enterprises, institutions and organizations irrespective of the form of ownership, with the number of full-time employees of 8 persons (previously this obligation was for enterprises with the number of workers from 20 people). As before, reporting is submitted annually no later than February 1 after the reporting year.
In addition, the term “quota” is set out in new edition.
The new version provides a form for information on employment of citizens, where it will be necessary to indicate the average number of staff members, who are 10 or less years before the right to pension according to age.
Consequently, it is necessary to report on employment of citizens with additional guarantees in the promotion of employment in 2018 by February 1, 2019, according to the updated form.
In case of non-fulfillment by the employer of the quota for employment of citizens who have additional guarantees in the promotion of employment, a fine for each unreasonable rejection of employment within the limits of the corresponding quota in the amount of twice the amount of the minimum wage established at the time of detection of the violation is to be charged.
