The Cabinet of Ministers of Ukraine has prolonged the emergency situation regime until December 31, 2020. The regime was established in March 2020 due to the COVID-19 pandemic. The relevant decision was made at a government meeting on October 28, 2020.
According to the explanatory note to the draft order, due to the significant deterioration of the epidemic situation related to the spread of COVID-19 in Ukraine, the resolution of the Cabinet of Ministers of Ukraine of October 13, 2020 prolonged the quarantine until December 31, 2020.
“Due to the prolongation of the quarantine, there is a need to prolong the emergency situation regime for the unified state system of civil protection throughout Ukraine until December 31, 2020,” the document states.
The Prime Minister of Ukraine has called on companies to transfer employees to remote work to prevent the spread of coronavirus. “I urge Ukrainian companies to go online as much as possible so that we can create conditions for breaking the epidemiological chain,” Denys Shmyhal said.
He reminded that last week the Government decided to hold sessions and meetings exclusively online due to the epidemiological situation in the country.
The State Tax Service of Ukraine, through the Office of Large Taxpayers, has explained what will happen to the tax credit if the tax invoice contains an error in the UKT FEA code.
In accordance with paragraph. “l” of item 201.1 of the Tax code of Ukraine (hereinafter – the Tax Code) in the tax invoice such obligatory requisites, as, in particular, the code of the goods according to UKT FEA are specified in separate lines.
Item 198.6 of the Tax Code stipulates that the amount of value added tax (hereinafter – VAT) paid (accrued) in connection with the purchase of goods/services, which are not confirmed by the tax invoices/adjustment calculations to such tax invoices registered in URTI or not confirmed by customs declarations, other documents provided for in item 201.11 of the Tax Code, does not belong to the tax credit.
Errors in the details specified in item 201.1 of the Tax Code (except for the product code according to UKT FEA), which do not prevent the identification of the transaction, content (goods/services supplied), period, parties and the amount of tax liabilities, can not cause the non-acceptance of electronic tax invoices (item 201.10 of the Tax Code).
If errors are made in the UKT FEA code of goods during the preparation of tax invoices, such error can be corrected by the supplier compiling an adjustment calculation to such tax invoice on the date of detection of the error and registration of the adjustment calculation in UTRI.
Therefore, the tax invoice, which contains errors in the product code in accordance with the UKT FEA, does not allow to fully identify the transaction, if can not be a basis for classifying the amounts of VAT specified in it as part of the tax credit.
The Ministry of Economic Development, Trade and Agriculture of Ukraine in the letter “Regarding the remuneration of employees sent on business trips on the weekend” No. 3511-06/51797-07 of August 21, 2020 has reported that the conditions and amounts of remuneration of employees for the period business trips of the enterprise are determined independently in the collective agreement or other local act of the enterprise.
Self-supporting enterprises should settle issues related to business trips in the collective agreement of the enterprise in compliance with the minimum guarantees established by law.
To pay for days spent on a business trip, take into account the provisions of Art. 121 of the Labor Code of Ukraine (hereinafter – the Labor Code), according to which employees who are sent on business trips, receive remuneration for work performed in accordance with the conditions specified in the employment or collective agreement, and the amount of such remuneration may not be lower than average earnings.
If the employee is sent to work on weekends or holidays and non-working days on purpose, the compensation for work on these days is paid in accordance with the requirements of Art. 107 of the Labor Code.
The State Labor Service of Ukraine has explained in detail all types of working hours. Conditionally working hours by duration can be divided into the following types:
The State Labor Service of Ukraine has explained all types of working hours. Conditionally, working hours by duration can be divided into the following types:
- normal. The working hours of employees are set at 40 hours per week;
- part-time. Working hours are less than the hours established by regulations;
- shortened. The time during which an employee must perform their job functions, but the remuneration of such an employee is made in full.
Shortened working hours are set for:
- employees aged 16 to 18 - 36 hours per week;
- people aged 15 to 16 (students aged 14 to 15 who work during the holidays) - 24 hours per week;
- employees engaged in work with harmful working conditions - no more than 36 hours per week;
- certain categories of employees (teachers, doctors and others) - reduced working hours are set by law.
Article 56 of the Labor Code stipulates that by agreement between the employee and the owner or authorized body half-day or part-time week may be established both at the time of employment, and subsequently.
Part-time work can be set for a certain period and without specifying a term. At the request of the employee, part-time work must be established for pregnant women, women with children under the age of 14, a disabled child, to care for a sick family member in accordance with a medical opinion. With the consent of the employer, part-time work may be introduced for all categories of employees.
The employer has the right, but not the obligation, to satisfy the request of other categories of employees to establish part-time work, except in cases directly specified by the Labor Code.
Remuneration in cases of part-time work is made in proportion to the time worked or depending on production. Part-time work does not entail any restrictions on the scope of labor rights of employees.
Introduction of part-time work in accordance with Art. 32 of the Labor Code is a change in significant working conditions, respectively, its introduction requires early warning of employees at least two months prior. If part-time work is set at the employee's request, the employee does not need to be notified in two months, and part-time work can be introduced at any time.
If an employee writes a statement on the establishment of part-time work, it should note:
- type of part-time work (half-day or part-time week);
- part-time mode (start and end time);
- period for which part-time work is set, etc.
The legislation does not clearly define whether part-time work is allowed due to the reduction of the duration of both the working day and the working week at the same time.
The legislation also does not regulate how many days or hours are allowed to be set part-time. This can be a certain number of hours per day or days per week.
If part-time work is set without a time limit, the owner is not deprived of the right to change the duration of part-time work or replace it with full, provided that the enterprise, institution, organization changes in the organization of production and labor, and following the procedure provided for in Part. 3, Art. 32 of the Labor Code, and the established notice period for the employee.
Part-time employees are not subject to the norm of Art. 53 of the Labor Code to reduce the length of the working day on the eve of holidays and non-working days by one hour for both 5-day and 6-day working week. That is, the duration of their work on the eve of holidays and non-working days is not reduced by one hour.
Part-time work does not entail any restrictions on the scope of labor rights of employees (Article 56 of the Labor Code).
Part-time employees are entitled to full-time leave, to social benefits, including temporary incapacity benefits.
The record that the employee works part-time is not entered in the employment record book.
Thus, part-time work (and its duration) is set by agreement of the parties to any employee, and shortened working hours (and its duration) - set by law only for certain categories of employees. In the case of part-time work, labor is paid in proportion to the time worked or depending on production, and in the case of shortened day - as for full-time work.
