Legislation overview (September 2018)

Taxes

VAT

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 Value Added Tax» of 23.08.2018, No.3666/6/99-99-15-03-02-15/ІПК considered and commented on the following situation.

The supplier received an advance for the item of goods No. 1 and prepared a tax invoice. Later, the contractors agreed to terminate the supplier’s obligation to supply goods No.1 and credit the advance payment for the item of goods No. 2. In this case, item of goods No. 2 has been already shipped, but the buyer has not yet paid. The seller should not return the advances to the buyer.

In this case, the representatives of the fiscal department noted, on the date of reaching an agreement the supplier can make an adjustment to the tax invoice, which was made on the date of receipt of the advance, and reduce the amount of tax liabilities of VAT. The adjustment calculation is on the date of signing the document, on the basis of which funds received for the item of goods No. 1, will be credited to the account of payment for the value of the item of goods No. 2. Such an adjustment calculation is recorded by the recipient of the goods. For the supplier, adjustment calculation registered is the basis for reducing the accrued tax liabilities.

Under contract No. 2 the goods already delivered and on the date of shipment the supplier has made the corresponding tax invoice. Therefore, the tax invoice should not be prepared on the fact of crediting the advance, for the item of goods No. 1 in the account of payment of the item of goods No. 2.

Such a procedure for adjusting tax liabilities is applied irrespective of whether one or several contracts provide for the supply of goods, the fiscal department representatives summed up.

The State Fiscal Service of Ukraine in its Individual Tax Advice «On the correctness of  rounding reflection in the relevant settlement documents when calculating the cost of travel by rail and the procedure for VAT taxation in connection with the implementation of such rounding»  of  23.08.2018, No. 3707/6/99-99-15-03-02-15/ІПК reminded that from July 1, 2018, the resolution of the NBU Board «On the optimization of circulation of coins of small denominations» came into force on March 1, 2018, No. 25, which, in the absence of small denomination coins, requires rounding-off total amounts in checks of the cash registers and other documents.

In this regard, business entities may additionally print in the requisites of settlement documents the total value of purchased goods (services received) within the fiscal check as follows:

• after line 7 of the fiscal check, add new lines «Total cost of purchased goods (received services) by check to rounding» and «rounded discount/rounded allowance» in front of line 8 of the fiscal check;
• in line 8 of the fiscal check «SUMA» (amount), indicate «Total cost of purchased goods (services rendered) by check after rounding». The indicated amount is considered as the amount of the settlement on the corresponding settlement document.

Regarding the amount (before or after rounding), which with the settlement documents should get to the end of settlement transactions of the fiscal reporting check (z-report) and the check of the x-report, then the total settlement transactions of the z-report and the x-report should get the total summary of the settlement transactions for sold goods (services provided), that is, the amount of settlement documents after rounding.

If we talk about VAT taxation, then its rate is 20%, 7% of the tax base and should be added to the price of the goods/services (para. 194.1.1 of TCU).

At the same time, the VAT base of the supply of goods/services is determined on the basis of their contractual value, taking into account national taxes and fees and restrictions established by para.188.1 of TCU.

Consequently, the rules of the TCU clearly define the procedure for the formation of the tax base and VAT obligations. At the same time, TCU norms do not include any rounding made by the taxpayer when settlements with buyers, when determining the VAT base.

Accordingly, in the tax invoice drawn up by the payer of VAT on daily results, the amount of VAT calculated by such a taxpayer is calculated based on the tax base determined in accordance with para.188.1 of TCU.

The State Fiscal Service of Ukraine in its Individual Tax Advice «On the Procedure for computing the adjustment calculation to the tax invoice drawn up in accordance with para. 198.5 of the TCU» of 20.07.2018, No. 3198/6/99-99-15-03-02-15/ІПК clarified that for the purpose of registration in the URTI of the adjustments calculation to the tax invoice, drawn up in accordance with para. 198.5 of the TCU, in the form and in the manner which did not apply at the date of making such calculation, and the current Procedure for filling in the tax invoices approved by the order of the Ministry of Finance of Ukraine from 31.12.2015, No.1307, to be provided other conventional Tax Identification Number than specified in the tax invoice, in that adjustments calculation it should be specified the type of cause and conditional TIN, specified in the tax invoice.

In the table part of such adjustments calculation, the in those columns, the completion of which is provided, with the sign «-» indicates the indicators for the goods/services that begin to be used in taxable transactions within the scope of economic activity or corrected (that is, such indicators are «zeroed»). In this case, in column 1 of such adjustment calculation, in a mandatory manner the number is indicated by the order of the consolidated tax invoice, which is adjusted.

In the second line of the adjustment calculation to such an invoice payer should indicate corrected indicators of the volume of goods/services. In this case, in column 1 of such adjustment calculation, it should be specified a new sequential line number, which was not included in the consolidated VAT invoice.

In column 2 of the adjustment calculation in all lines that are filled in accordance with this adjustment, its reason should be indicated – «Adjustment of the consolidated tax invoice, drawn up in accordance with para. 198.5 of Art. 198 of the TCU».

In column 3 «Nomenclature of goods/services, the price or amount of which to be adjusted», the adjustment calculation to such a consolidated tax invoice, it should be indicated the dates of compilation and the order numbers of the tax invoices drawn up for the purpose of calculating tax liabilities in accordance with para. 198.5 of the TCU, according to which adjustment to be carried out. In addition, each such tax invoice is indicated on a separate line.

The State Fiscal Service of Ukraine in its Individual Tax Advice «On the peculiarities of preparation of a tax invoice under daily results of transactions» of 11.09.2018, No.3988/6/99-99-15-03-02-15/ІПК considered an interesting situation. Organization – VAT payer plans to deliver goods to a final customer for cash through a legal entity - the postal operator «Nova Poshta».  Cash from the consumer for the delivered goods will be received on the current account of the company from the settlement account of the LLC financial institution. Is it possible to make a tax invoice for such deliveries on daily basis?

No is the answer from the representatives of the fiscal department. The tax invoice for daily results of transactions cannot be made during the delivery of goods to the final consumer, if payments for such goods will be made through another legal entity.

PIT and War Tax

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 State Fiscal Service of Ukraine of category 103.04 «ZIR» answered the question «Does the object of taxation of personal income tax arise, if a legal entity (employer) compensates to an individual (to employee) the cost of the preliminary medical examination paid by him/her before the employment?».

Representatives of the fiscal department noticed that if the legal entity (employer) at the expense of own funds reimburses to the individual (employee) the cost of the preliminary medical examination paid by him/her by the employer, then the amount of such compensation is included in the total monthly (annual) taxable income of the employee as additional benefit, and is taxed by the personal income tax on general grounds.

At the same time, the total monthly (annual) taxable income of an individual (employee) does not include the employer’s expenses for the obligatory preliminary (before hiring) medical examination of such an individual, if the list of occupations, industries and organizations whose employees are subject to mandatory preliminary medical examinations, is subject to the Law of Ukraine «On Protection of the Population against Infectious Diseases» of 06.04.2000, No. 1645-ІІІ.

Simplified Taxation System

The State Fiscal Service of Ukraine in its Individual Tax Advice «On determining the object of taxation by the payer of the Unified Tax of the fourth group» of 02.08.2018, No. 3399/6/99-99-12-02-03-15/ІПК on the question of the payer company the unified tax of group 4 on the possibility of a sublease contract for land with a farmer who is also a payer of the unified tax of group 4 and whose land of private property is leased, to provide for the inclusion of leased land in the tax declaration of the partnership, that in such case relevant land plots to be not included in the declaration of the farm, clearly says that such a condition would be contrary to the norms of TCU.

Thus, according to 295.9.6 of TCU, the taxpayer in the event of the provision of agricultural land and/or land water fund to lease to another taxpayer, should take into account the rented area of land plots in his/her declaration, and in the leaseholder’s declaration such a land plot is not taken into account.

Consequently, the farm as a landlord should take into account the area of such land pots in his/her tax declaration, and the partnership as a leaseholder does not have tax obligations to pay the unified leasehold tax.

Accounting and Reporting

The State 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 its Individual Tax Advice «On the issue of the classification of documented expenses of an individual – an entrepreneur of the costs associated with settlement and cash services (technical and service maintenance of cash register)» of 29.08.2018, No. 3763/С/99-99-13-01-02-14/ІПК considered the taxpayer’s request to include documented expenses of FOP (individual entrepreneur) related to settlement and cash servicing (technical and service maintenance of cash register).

Representatives of the fiscal department pointed out that the FOP on general system had the right to include in expenses documented the expenses related to settlement and cash services (technical and service of the cash register), on the fact of their payment on the basis of confirmatory documents and subject to the registration of cash registers in the established order.

The State Fiscal Service of Ukraine in its Individual Tax Advice «On the equipment of excise warehouses by flow meters and level meters» of 31.08.2018, No. 3793/6/99-99-12-02-02-15/ІПК answers the question whether there are gas tanks and underground/above-ground tanks located in the open territory, not in the premises of the company, part of the excise warehouse and should be equipped with flow meters, and level meters.

Tax authorities noted that the excise warehouse – specially equipped premises on a limited territory (hereinafter – premises), located on the customs territory of Ukraine, in particular where the shareholder of the excise warehouse conducts its economic activity by developing, processing, mixing, loading/unloading, storage of fuel (except for liquefied petroleum gas, natural gas, benzene, methanol), except for loading and unloading premises, storage of fuel exclusively for the needs of own consumption of fuel by the administrator of excise warehouse (paras. 14.1.6 of TCU).

Consequently, tanks used for loading-unloading, fuel storage exclusively for the needs of own fuel consumption, is not an excise warehouse.

If a part of the operational activity involves operations involving the fueling of equipment by outside organizations, the company must create an excise warehouse, and all tanks used for loading-unloading, storage of such fuel is a part of the excise warehouse. Such excise warehouses as of 01.01.2019 should be equipped with flow meters, and level meters, which are registered in the Unified State Register of flow meters, meters and levels - meters of fuel level in the reservoir.

The State Fiscal Service of Ukraine in the category 301.04.01 «ZIR» answered the question of how the indicator «Accounting number of full-time employees in Table 1 of Annex 4 of the report on the USC amounts accrued» should be determined.

The registered number of full-time employees includes all employees who entered into an employment agreement (contract) in writing and carried out a permanent, temporary or seasonal work one day and more, as well as the owners of the company, if they received wages at this company in addition to income.

The accounting number of full time employees is to be determined on a certain date of the reporting period, for example, on the first or last day of the month, including accepted employees and excluding those who left on that day. If a company, on the date indicated in the form of state statistical observation, for any reason did not work (a day off or holiday, for natural, technical and economic reasons), the accounting number of employees is to be reflected as of the last day of work preceding that date.

In the number of full time employees for each calendar day, it should be taken into account persons who actually worked, and also absent from work for any reason, that is, all employees who are in employment, regardless of the type of employment contract.

Control and Responsibility

The Cabinet of Ministers of Ukraine supported decisions initiated by the Ministry of Economic Development aimed at improving the system of state control over the implementation of tour operator activities in Ukraine.

The Government included the Ministry of Economic Development and Trade in the list of controlling authorities, which are not subject to the moratorium on business inspections, insofar as it gives the Ministry the right to carry out planned inspections of compliance with the tourist business licensing conditions for the implementation of tour operator activities by the end of 2018.

The Cabinet introduced new criteria for assessing the degree of risk from the implementation of tour operators’ activities subject to licensing. From this assessment will depend on the establishment of the frequency of the implementation of the Ministry of Economic Development inspections of tour operators themselves, taking into account:

• type of tour operator activity (outbound, inbound and domestic tourism), where outbound tourism is determined with the highest degree of risk;
• volume of tourist services provided by the tour operator (the number of tourists who used tourism services during the year) – the greater number of service users, the higher risk to them from the conduct of tour operators of their activities;
• presence of violations of licensing conditions by the tour operator during the last 3 years;
• presence of a court decision on satisfaction of a civil claim of a consumer of tourist services.

Accordingly, the Government also introduced a tour operator’s assessment of the degree of risk of their activities, taking into account the amount of points accrued for all the specified criteria:

• from 41 to 100 points – a high degree of risk;
• from 21 to 40 points – an average degree of risk;
• from 0 to 20 points – a low degree of risk.

These changes will allow the Ministry of Economic Development and Trade to take urgent measures in case of detecting violations by tour operators of licensed conditions for the conduct of tour operator activities and terminate the tour operators of a license for its conduct.

The State Fiscal Service of Ukraine in its Individual Tax Advice «On the Limitation of Cash Settlements» of 31.08.2018, No. 3802/ІПК/26-15-13-09-15 reported that companies can settle in cash within one day by one or more payment documents with individuals in the amount of up to UAH 50 thousand inclusive.

However, this restriction does not apply to:

• settlements with budgets and state trust funds;
• voluntary donations and charity assistance;
• use of cash issued for business trips.

Therefore, the company can make settlements within one day to pay dividends with one individual in the amount of up to UAH 50 thousand inclusive.

The Ministry of Justice of Ukraine by its Order «On Amendments to Certain Application Forms in the Field of State Registration of Legal Entities, Individuals – Entrepreneurs and Public Formations» of 29.08.2018, No. 2824/5, amended the forms of applications in the field of state registration of legal entities, individuals – entrepreneurs and non-government organizations:

• Form 1 «Application for the State Registration of a Legal Entity»
• Form 2 «Application for the State Registration of the Transfer of a Legal Entity to Activity on the basis of its own constituent instrument or model statute»
• Form 3 «Application for the State Registration of Changes in the Information about the Legal Entity Contained in the Unified State Register of Legal Entities, Individuals - Entrepreneurs and Non-Government Organizations»
• Form 4 «Application for the State Registration of a Separate Subdivision of a Legal Entity».
• Form 5 «Application for the State Registration of Changes in the Information about the Separated Subdivision of a Legal Entity Contained in the Unified State Register of Legal Entities, Individuals - Entrepreneurs and Non-Government Organizations»
• Form 6 «Application for the State Registration of the Termination of a Separated Subdivision of a Legal Entity»
• Form 8 «Application for the State Registration of the Termination of a legal entity as a result of its Reorganization»
• Form 9 «Application for the State Registration of the inclusion of information about a legal entity in the Unified State Register of Legal Entities, Individuals - Entrepreneurs and Non-Government Organizations»
• Form 22 «Application for the State Registration (accreditation) of a Separate Subdivision of a foreign Non-Government Organization, Representative Office, Branch of a Foreign Charitable Organization»
• Form 23 «Application for the State Registration of Changes to the Information on the Separated Subdivision of a Foreign Charitable Organization contained in the United State Register of Legal Entities, Individuals – Entrepreneurs and Non-Government Organizations»

In addition, the technical administration of the Unified State Register of Legal Entities, Individuals – Entrepreneurs and Non-Government Organizations is instructed to insure the mandatory filling in the information on the presence or absence of the ultimate beneficial owner (controller) of a legal entity and information about him/her.

The Order comes into force in 10 days after the date of its official publication.

Labor and Salaries

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 Cabinet of Ministers of Ukraine adopted its Order «On measures aimed at the relations unshadowing in the field of employment of the population». The document stipulates that the State Service of Ukraine for Labor, the State Fiscal Service of Ukraine, the Pension Fund of Ukraine, the National Police of Ukraine, and other central executive authorities together with local self-government bodies should implement comprehensive measures aimed at unshadowing of the labor market and improving the control over the design of labor relations with workers employed.

In addition, it is envisaged to strengthen the coordination of public authorities in conducting explanatory work, to implement measures to identify the facts of the use of undeclared work, as well as to review the acts of executive power bodies and to make changes to them in order to strengthen control over the preparation of labor relations.

The ministries and other central executive authorities are instructed to review their own regulatory acts and make changes to them in order to strengthen control over the preparation of labor relations with employees in the exercise of their powers.

It is planned that the Government’s order will contribute to increasing the effectiveness of the state policy on the protection of labor rights of people, reducing the use of undeclared work and strengthening the discipline of paying taxes and the unified social contribution.

The Ministry of Social Policy of Ukraine in its letter «On Payment Deadlines of Wages» of 23.07.2018, No. 1305/0/101-18/28 reports that wages are paid not less than twice a month, due to a period of time not exceeding 16 calendar days, and not later than 7 days after the expiration of the period for which it to be paid. Consequently, an enterprise can pay salary and three times a month.

The first half of a month is to be considered 15 calendar days from the 1^st to the 15^th.  The second half – from the 16^th to the 30^th (31^st) day. That is, the wages for the first half of the month is paid not later than from the 16^th to the 22^nd day, and for the second half – from the 1^st to the 7^th day of the next month. Specific deadlines for the payment of wages are set in a collective agreement or other normative act of the employer. If the day of payment of wages coincides with the weekend, holiday or non-working day, wages are to be paid on the eve of them. The next payment is carried out on certain days.

The Ministry of Social Policy of Ukraine in its letter «On the Peculiarities of Remuneration at the Comprehensive Accounting of Working Time» of 02.07.2018, No. 1139/0/101-18/28 reported that the normal duration of working time is determined by subtracting from the norm of the duration of working time calculated according to the schedule of the six-day (five-day) working week in the accounting period, the time during which the employee was on leave, on sick leave, etc.

If the employee was on leave, when calculating the normal number of working hours of the accounting period, the days are excluded on the schedule of the 8-hour working day (five-day working week), since the holidays are provided in calendar days.

The difference between the calendar norm of working time and the estimated standard of working time is that for determining the first one it is provided for the full use of working time, and the second - taking into account hours not worked by the employee.

Calculate norm of working hours is used as the amount needed to calculate worked out overtime hours or hours worked hours worked. In order to do this, the estimated standard of working time is compared to the actual amount of work spent by the employee time.

When aggregated working time accounting, the time worked out over the standard of the length of working time for the accounting period is considered to be overdue and paid in accordance with Art. 106 of Labor Code.

Payment for all hours of overtime work is carried out at the end of the accounting period or at the dismissal of the employee.

When calculating wages, the minimum wage requirements of the legislation should be observed. In this case, when determining the hourly rate for payment of hours worked, the monthly salary of the employee must be divided by the monthly standard of the length of working time for the corresponding month, approved by the rules of the internal labor regulations for this unit (employee).

To determine the hourly rate for payment overtime, it is necessary to divide the monthly salary of an employee into the average monthly number of hours for accounting period, which should be calculated taking into account the norm of the length of working time for this period, established in compliance with the requirements of Articles 50, 51 and 53 of the Labor Code.

The Ministry of Social Policy of Ukraine in its letter «On the indexation of the salary of a working student» of 14.08.2018, No. 14/0/216-18, stressed that if an employee worked and simultaneously attended full-time study or with a separation from production in a clinical residency, graduate and doctoral studies, first of all the scholarship should be indexed.

In this regard the employee provides a certificate of the size and term of the scholarship, on the basis of which the indexation of wages at the place of work of such scholarships should be made within the subsistence minimum.

For example, the student was employed from 11.06.18. The last increase in salary by position was in September 2017.

His/her scholarship is UAH 460. Then the indexation of wages is calculated as follows. The indexation is subject to UAH 1 272 (UAH 1 762 – UAH 490).

The amount of indexation for the fully worked month is UAH 85.22 (UAH 1 272 × 6.7 ÷ 100, where 6.7% is the value of the increase of the consumer price index).

Since the student was employed since 11.06.2018, the amount of indexation should be paid for actually spent days, that is, UAH 85.22 ÷ 20 working days × 14 days worked = UAH 59.65.

So, at the place of work the student should receive an amount of indexation in the amount of UAH 59.65.

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 16^th to the 22^nd of the current month (15 + 7);
• for the second half of the month – from the 1^st to the 7^th 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»).

The Other Things

The Ministry of Infrastructure of Ukraine by its Order «On Amendments to the Rules for the Carriage of Goods by Road in Ukraine» of 10.08.2018, No. 368 introduced amendments to the Rules for the Carriage of Goods by Vehicular Transportation in Ukraine. From now on, shipping document for the carriage of goods by vehicular transportation, the consignor must issue in quantities not less than four copies. But the signing certificate will be sufficient – the mention of the seal is removed from the Rules of carriage of goods by vehicular transportation in Ukraine, approved by the order of the Ministry of Transport of Ukraine of 14.10.1997, No. 363.

In addition to the shipping document, the following do not require sealing:

• a contract for the carriage of goods and its design;
• the right to present claims by the consignor or consignee, which is certified on shipping document;
• a certificate about the price of the sold goods or a reassessment to the claim for the perishable cargo damage;
• a description of the cargo, which is enclosed in each container with a cargo.