Budgets of all levels received 3 billion UAH of the personal income tax from official income of working Podolians according to results of the 1st half of 2020.
This is 6% more which in absolute terms is more than 138 million UAH comparing to the same period in 2019. According to the financial distribution, community budgets received more than 2 billion UAH of the personal income tax; the state treasury received 975 million UAH of revenues.
“Legal business and official jobs are the basis of budgetary stability of Ukraine, territorial communities and in general state financial support of Ukrainians in the conditions of quarantine. And this was clearly seen by representatives of business, community and local self-government. As personal income tax is a budget-forming payment, the tax authorities conduct online explanatory measures, as well as a quarantine format of meetings with business representatives regarding the use of properly formalized hired labor.” – stated Head of the Individuals taxes and fees department of the Main Directorate of the STS in Khmelnytskyi region Oksana Dmitrieva.
Tax official reminded that conclusion of employment contract enables the employee to be protected by current labor legislation in case of violation of his / her rights, namely: in case of delay in the calculation of wages, refusal to pay for performed work. At the same time, employers are obliged to send a notification of hiring an employee to the tax inspections at the place of registration as the single social contribution to compulsory state social insurance payers. Such notification must be sent before the start of work of employee under the concluded employment contract. The sample form of notification on hiring employee was approved by the Resolution of the Cabinet of Ministers of Ukraine as of 17.06.2015 № 413.