Main Directorate of the STS in Odessa region reported that legalization of labor relations and wages is one of the key areas for regional Tax service. In total, more than 42 thousand business entities of Odessa region sent 74.4 thousand employment notifications about 135.9 thousand employees to the STS territorial bodies during January – August 2020.
Joint commissions with local authorities heard the heads of 256 enterprises; 201 taxpayers increased salaries, subsequently the budget additionally received 401.3 thousand UAH of the personal income tax and 452 thousand UAH of the single contribution.
In addition, Main Directorate of the STS in Odessa region heard the heads of 1134 enterprises; 821 taxpayers increased salaries, subsequently the budget additionally received 4.1 million UAH of the personal income tax and 4.7 million UAH of the single contribution.
Reminder! Employee may not be admitted to work without concluding employment contract, executed by order or instruction of the owner or his / her authorized body and notification of such admission to the tax authority.
Procedure of submitting notification to the Tax service on hiring an employee is approved by the Cabinet of Ministers of Ukraine as of 17.06.2015 № 413. Such notification is submitted by the owner of enterprise, institution, organization or authorized body (individual) or individual – entrepreneur to the STS territorial bodies at the SSC payer’s registration place before the start of work of the newly hired employee in one of the following ways:
- by means of electronic communication with use of electronic digital signature;
- on paper with a copy in the electronic form;
- on paper if employment contracts are concluded with not more than 5 individuals.
Notifications about hiring an employee are submitted to the STS territorial bodies not at the place of employer’s registration or not in the prescribed form are considered to be un-submitted.
Additionally, please note that the taxpayers have opportunity to generate notification about hiring an employee through the taxpayer’s Electronic Cabinet. Entrance to the taxpayer’s Electronic Cabinet is carried out through the official web portal of the State Tax Service at the link: https://cabinet.tax.gov.ua/