Labor relations with employees are the focus of attention of the State Tax Service and the State Labor Service of Ukraine

Press service of the State Tax Service of Ukraine, published 03 February 2023 at 16:35 Chapter: News

During the working meeting, representatives of the State Tax Service and the State Labor Service of Ukraine discussed strengthening cooperation in the conduction of control functions.

In order to ensure a high-quality processing of complaints and appeals of citizens sent to the State Labor Service on the non-regularization of labor relations with employees (hired individuals), such complaints and appeals will be sent to authorities of the State Tax Service for taking appropriate response measures.

Norms of the Tax Code of Ukraine stipulate that audit carried out at the place of actual taxpayer’s activity, location of business or other objects of property rights of such taxpayer is considered actual. Such audit is carried out by the controlling body, including for the employer's compliance with legislation regarding conclusion of employment contract, registration of labor relations with employees (hired individuals).

It should be noted that actual audit is carried out if there are grounds provided for in Paragraph 80.2 Article 80 of the Tax Code of Ukraine and without warning the taxpayer (individual).

Registration of labor relations by employers with employees is a provision of social guarantees for citizens and revenues to the budget.