The Cabinet of Ministers of Ukraine adopted its Resolution “On approval of the Procedure for registration, re-registration and termination of registration of the unemployed, keeping records of people seeking employment”.
The mentioned resolution was developed by the Ministry of Social Policy in tasks execution provided for by the Medium-term Plan of the Government’s priority actions by 2020.
The Resolution changes the approaches to the work of the State Employment Service. In particular, the Career Advisor Institute is implemented, it will provide an individualized approach to each employment service client, quality career planning service tailored to employer needs and jobseekers’ capabilities.
It is also implemented in the employment services of profiling the unemployed and jobseekers to assess their employment opportunities, taking into account their skills, qualifications and providing targeted services for the return of such persons to the labor market.
The document provides for individual plans for provision of services and employment. Such a plan will be a joint action plan for career advisers and registered unemployed, which will include common obligations for both sides to find work and provide individual support and service delivery.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Value Added Tax” of 14.09.2018, No. 4040/6/99-99-15-03-02-15/ІПК clarified that when the writing off a self-made finished product in connection with the impossibility of its use in economic activity, the taxpayer is obliged to calculate tax liabilities in accordance with para.198.5 of the Tax Code of Ukraine (hereinafter - TCU) based on the tax base determined in accordance with para. 189.1 of TCU, in view of on the value of goods/services purchased with VAT and partially or fully used in the production of such products.
If the particularities of accounting or the specificity of the taxpayer’s activity do not allow the determination of such a value, tax liabilities in accordance with para.198.5 of TCU should be additionally accrued on the basis of the normal price of the self-produced goods which to be written off.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the inclusion in the total monthly (annual) taxable income of the taxpayer of legal expenses, which are compensated by a legal entity on the basis of a court decision” of 17.09.2018, No. 4057/6/99-99-13-02-03-15/ІПК reminded that the sum of insurance payments paid by a legal entity (lessee) under the insurance contract of a vehicle of an individual (lessor) under the program of a full CASCO (comprehensive and collision car insurance) should be included in the total monthly (annual) taxable income of such an individual and to be the subject to the personal income tax and the war tax on a general basis, and to be the basis for calculating the USC.
After all, the amount of insurance payments (insurance payments, insurance premiums) paid by any resident person for or in the benefit of the taxpayer should be is included in the total monthly (annual) taxable income of the taxpayer, in particular (para.164.2.15 of TCU).
The Resolution of CMU “On approval of the list of types of payments made at the expense of employers’ funds, for which the unified contribution to compulsory state social insurance is not accrued” of 22.12.2010, No. 1170, which approved the List of types of payments made at the expense of employers’, for which there is no the unified contribution, there is no provision for costs in the amount of insurance premiums of the company in favor of employees involved in voluntary insurance of property.
The Sate Fiscal Service of Ukraine in its Individual Tax Advice “On keeping the income and expenditure ledger in case of changing the tax address associated with the change of administrative district” of 18.09.2018, No. 4069/Б/99-99-13-01-02-14/ІПК reported that the taxpayer who changed the location should pay taxes at the place of pre-registration before the end of the current budget period. The taxpayer should pay at the all taxes and duties that the law obliges to pay in the territory of the administrative-territorial unit corresponding to the secondary place of accounting to the SFSU at the secondary place of accounting.
He/she should report on such taxes there.
Consequently, if the entrepreneur-the unified tax payer changed the tax address (residence), he/she must register a new the income and expenditure ledger at the new tax office after the end of the fiscal year in which he/she changed the tax address (residence).
The State Fiscal Service of Ukraine in the category 301.04.01 “ZIR” reported that external contractors should not be included either in the average number of staff members nor in the number of registered staff.
Issues related to the account of full-time employees are regulated by the order of the State Statistics Committee of 28.09.2005, No. 286 “On Approval of the Instruction on Statistics of the Number of Employees” (hereinafter - Guidelines), the action of which extends to all legal entities, their branches, representations and other separated divisions, as well as individual entrepreneurs who use hired labor.
In accordance with para. 2.1 of section 2 of the Guidelines, the registered number of full-time employees includes all employees who have entered into an employment agreement (contract) in writing and have carried out a permanent, temporary or seasonal work one day or more, as well as the owners of the company, if, in addition to income, they received a salary from this company, including are on leave to care for a child (para. 2.5.9 of sub-para. 2.5 of sec. 2 of the Regulation).
The workers should not be included in the account number of full-time employees, which are employed on a part-time basis from other companies (para. 2.6.1 of para. 2.6 of sec. 2 of the Guidelines), i.e. external contractors.
According to sub-para. 3.2.2. of para. 3.2 of sec. 3 of the Guidelines for the calculation of the average number of staff members of the accounting staff, all categories of accountants listed in sections 2.4, 2.5 of section 2 of the Guidelines should be taken into account, except for employees on leave due to pregnancy and childbirth or for the care of the child until reaching the age stipulated by the current legislation or a collective agreement of the company, including those who adopted a newborn child directly from the maternity clinic (sub-para. 2.5.8-2.5.9 of para. 2.5 of sec. 2 of Guidelines). Accounting for these categories of employees should be carried out separately.
The Civil Service of Ukraine on labor issues in its letter “On deferring the wage to the subsequent periods” of 25.07.2018, No. 5870/4/4.1-ДП-18 clarified the issue of the establishment of payment periods.
Specialists of the service stress that the payment of wages to employees is required at least twice a month, due to a period of time that does not exceed 16 calendar days. It is allowed to pay more than twice (for example, once a week or every 10 days, etc.).
If the day of payment of wages coincides with a holiday, a non-working day or a day off, wages should be paid on the eve of it.
Payments should be made no later than 7 days after the expiration of the period for which it is carried out. The above requirement applies to both the advance and the wage. And this means that wages:
- for the first half of the month (15 calendar days!) should be paid from the 16th to the 22nd of the current month (15 + 7);
- for the second half of the month – from the 1st to the 7th day of the month following the month of the wage charging.
The employer should determine the exact dates of wage payment in his/her collective agreement or normative act (the period of wage payment cannot be set by periods “from 16 to 22”, “from 1 to 7”).
