The Cabinet of Ministers of Ukraine by its Resolution “On amendments to paragraph 1 of the Resolution of the Cabinet of Ministers of Ukraine of 17 June 1994, №423” of 26.08.15, №637 simplified conditions of hiring for State service of ATO participants. In particular, the following people could be hired for State service out of competition and without training:
- demobilized military personnel called up for military service during the mobilization and in special period;
- military personnel, ATO participants who received wounds and transferred to the reserve and retired for health reasons.
The State Fiscal Service of Ukraine in its letter “On application of norms of the Law of Ukraine of 08.07.2010, №2464-VI “On dues and accounting of the Unified Contribution for obligatory state social insurance” of 31.03.15, №6667/6/99-99-17-03-01-15 informed: if the employee was on unpaid vacation during a full calendar month, the Unified Contribution should not be accrued and not withheld – there wasn’t accrual base of the Unified Contribution.
But when the employee was on vacation at his/her own expense only a part of the calendar month, and wages this month to be less than the minimum, the Unified Contribution should be accrued based on the minimum wage. The Unified Social Contribution is withheld from the actual wages of the employee.
The State Fiscal Service of Ukraine by its letter “On business activities realization by non-profit organization” of 10.08.15, №16782/6/99-99-19-02-02-15 reported that social organization was entitled to do business and receive incomes from it. However, such income cannot be distributed between the founders and members of the social organization. The incomes should be oriented exclusively at goal achievement of the social organization, determined by the constituent documents. It should be recalled that non-profit organizations are exempt from income tax under condition of abiding by para. 133.4 of the Tax Code of Ukraine.
The Ministry of Finance of Ukraine in its letter “On some issues of accounting” of 21.08.15, №31-11410-08-25/26881 reported what statements should be prepared in 2015 by legal entities that were single tax payers.
It should be reminded that Accounting Regulations 25 “Financial Statements of small business entity” recently was amended. Those amendments concerned, in particular, small business entities - legal entities that were single tax payers of the third group. It was impossible to understand from which reporting period such business entities should prepare simplified financial statement of small business entity.
The Ministry of Finance has finally explained the situation. In particular, representatives of the ministry emphasized: during the current year legal entities that are single tax payers of the third group (belonging to small business entities) should on their own choose reporting form to prepare. It could be both Financial Statements of small business entity and simplified financial statement of small business entity. But from the next year, legal entities that are single tax payers of third group should prepare Simplified financial statement of small business entity.
The Ministry of Social Policy of Ukraine by its letter “On the procedure for layoff of employees” of 06.08.15, №11812/0/14-15/06 reported on the procedure for termination of employment agreement in case of reduction in the number of employees or staff size.
In particular, the employer should issue an order amending the organization of production and labor and explain the content of such changes therein. Then staffing schedule should be made and approved. The employer must personally inform the employees about their layoff not less than two months before the date. The owner or authorized body together with the letter of termination of employment must make to the employee if available another job offer in the same enterprise, institution or organization.
Also in this case, the agreement of dismissal from employment should be obtained from labor union.
The termination benefit should be paid to the employee in the amount not less than the average monthly wages.
The Ministry of Social Policy of Ukraine in its letter “On the State sanitary rules and regulations “Hygienic classification of work by the indexes of hazard and danger of working-environment factors, workload and intensity” of 16.07.15, №403/13/116-15 reported by what criteria the works should be qualified as difficult and hazardous.
Representatives of the ministry inform that it all depends on what purpose the workload and hazardous are determined.
For example, it is necessary to be governed by the State sanitary rules and regulations “Hygienic classification of work by the indexes of hazard and danger of working-environment factors, workload and intensity” approved by Ministry of Health of Ukraine 08.04.14, №248 to determine the rights of employees to shortened working week, free provision of healthy meals, milk or equal products.
In assessing of the working conditions to define the eligibility for additional annual leave, preferential pension, should be used requirements of Annex 4 to the Methodological Recommendations for certification of workplaces on working conditions, approved by the Ministry of Labour of Ukraine of 01.09.92, №41, and also to the Order of the Ministry of Health and Ministry of Labour “On approval of criteria and working conditions, according to which should be provided additional annual leave to workers employed in jobs related to negative impact of harmful production factor on health” of 31.12.97, №383/55.
The National Bank of Ukraine eased currency restrictions by the NBU Board Resolution “On settlement of the situation in monetary and foreign exchange markets of Ukraine” of 03.09.15, №581.
The National Bank eased a significant part of foreign exchange restrictions, introduced in the first half of 2015, having deregulated process of currency regulation gradually.
The regulator allowed banks to issue foreign currency in the amount not more than 20 thousand hryvnia per day to one client at equivalent of official NBU rate (previously the limit was 15 thousand hryvnia).
There is no need to have Tax Clearance Certificate of the State Fiscal Service of Ukraine to purchase or transfer foreign currency.
The authorised banks are allowed to discontinue the control over export transactions of clients who presented documents confirming termination of liabilities by offsetting of counter-claims in currencies that are not subject to obligatory sale. The amount of liabilities for one contract should not exceed USD 500 thousand.
Other restrictions are in force. In particular, 75% of receipts in foreign currency are subject to obligatory sale in the interbank currency market, including directly the NBU. Foreign exchange earnings of residents should be counted on their currency accounts in authorized banks in due time for payment of debts not later than 90 calendar days from the date of customs clearance.
