Registration of labor relations is a provision of minimum social guarantees for employees!

Press service of the State Tax Service of Ukraine, published 09 June 2023 at 10:59 Chapter: News

State Tax Service of Ukraine reminds of the need for business entities to register labor relations with employees.

Requirements of Article 24 of the Labor Code of Ukraine No. 322-VIII as of 10.12.1971 and Resolution of the Cabinet of Ministers of Ukraine No. 413 as of 17.06.2015 "On procedure for notifying the State Tax Service and its territorial bodies about hiring employee" stipulate that employee may not be allowed to work without concluding employment contract compiled by order or decree of the owner or authorized body and notification of the acceptance of employee to the central executive body on issues of ensuring formation and implementation of the state policy on the administration of single contribution to obligatory state social insurance for work according to procedure established by the Cabinet of Ministers of Ukraine.

Notification of hiring employee/conclusion of a gig contract is submitted by the owner of enterprise, institution, organization or an authorized body (person) or individual (except for notification of hiring member of the executive body of a business company, head of enterprise, institution, organization) and/ or resident of Diia City to the territorial bodies of the State Tax Service at their registration place as a payer of single contribution to obligatory state social insurance in the form according to annex before employee starts working under the concluded employment contract and/or before the start of employee's work under the concluded employment contract and/or before the start of work (provision of services) by the gig specialist of the resident of Diia City by means of electronic communication using electronic signature of responsible persons, based on a qualified electronic signature certificate according to legislative requirements in the electronic document management.

In the absence of technical possibility to submit notification of hiring employee/conclusion of the gig contract by the electronic communication means in the electronic form, such notification is submitted in the paper document form according to annex together with copy in the electronic form.

In case of submission of notification by the electronic communication means with use of the electronic digital signature, employee may be allowed to work immediately after sending such notification.

State Tax Service of Ukraine reminds citizens of the possibility at any time of the day, 24/7 and in any place, to notify the State Tax Service through the chatbot "StopViolationBot" in Telegram messenger about known facts of legislative violations, including use by the business entity of employees without official registration of labor relations.