Employers, attention!

One of the areas of activity of the State Tax Service is monitoring of employers’ compliance with legislation regarding conclusion of employment contracts and registration of labor relations with employees (hired persons).

Such control is carried out by tax authorities, in particular, by carrying out actual audits in case of the presence and/or receipt of information on the use of labor of hired persons without proper registration of employment relations (Sub-paragraph 80.2.7 Paragraph 80.2 Article 80 of the Tax Code) of Ukraine).

In the course of organizing control measures, tax authorities use a wide range of information sources regarding possible violations of labor legislation. Citizen appeals and messages to the "StopViolationBot" chatbot in the Telegram messenger play important role.

Tax authorities have conducted more than 19 thousand actual audits of taxpayers since the beginning of year. At the same time, violations of labor legislation are recorded during every 10th audit.

At the same time, please note that in connection with increase in amount of the minimum wage, as of October 1, 2022, amount of a fine for legal entities and individuals - entrepreneurs who ignore fulfillment of their duty has increased. Therefore, the fine is from 67 to 201 thousand UAH for each employee admitted to work without labor contract (agreement).