The Cabinet of Ministers of Ukraine by Resolution “Conditions and amounts of remuneration of heads of entities of the public sector of economy” No. 141 dated February 5, 2020, determined that the monthly salary of the head of a state-owned company in the contract should not exceed 1.25 million UAH.
The terms of payments to the members of the supervisory boards were also revised, pegging them to the average monthly salary in the industry under the results of the previous quarter: from five such salaries in case of state company revenue up to 1 billion UAH per year to 22 salaries in case of revenue exceeding 20 billion UAH per year. That is, such persons will be able to receive from 23 615 to 103 706 UAH per month.
Earlier, annual payments to members of the supervisory board were limited to 548 thousand UAH (45.7 thousand UAH per month) when revenue is up to 949 million UAH per year, up to 6.328 million UAH (527 thousand UAH per year) when revenue is from 31.64 billion UAH per year.
In addition, the government abolished the 10% surcharge for members of the supervisory board for participating in the committees.
The Cabinet recommended that the state bodies and supervisory boards review contracts with heads of state companies and members of the supervisory board concluded before the entry into force of this resolution.
The Ministry of Digital Transformation of Ukraine informed on its Facebook page that the agency had launched an experiment on the use of advanced electronic signatures and seals based on qualified public key certificates.
This means that electronic trust services become more accessible for non-critical life situations that do not require increased security. Electronic interaction, identification, authorization can be more convenient and without extra cost.
Therefore, citizens and businesses can now obtain qualified or enhanced electronic signatures from e-trust providers.
The personal key for a qualified electronic signature (hereinafter – QES) is recorded on a secure medium (which costs about 650 UAH), for the advanced key – on a regular one. Usually in the form of a USB flash disc.
So, advanced signature is an easier way. In doing so, the use of such signatures and seals will be possible in the same cases as the QES (with some exceptions, for example, the QES is used by civil servants in their work, and in other cases provided for by regulatory documents).
You can obtain advanced or qualified electronic signature services from electronic trust providers.
The State Tax Service of Ukraine in category 114.09 “ZIR” answered the question “How the excise tax payers are responsibility for the conduct of agricultural operations for the sale of fuel or ethanol without registration (including in case of cancellation of registration)?”.
For the sale of fuel or ethyl alcohol by a person who is not registered as the excise tax payer for the sale of fuel or ethanol (including in case of cancellation of registration), the following applies:
- a fine of 100% of the cost of sold fuel or ethyl alcohol (item 117.3 of the Tax Code of Ukraine, hereinafter – Tax Code);
- a fine in the amount of 170 UAH for each failure to submit or late submission of excise tax returns for the tax periods during which such sale was made, and in case of repeated violation - 1 020 UAH (item 120.1 of the Tax Code);
- to managers and other officials – administrative responsibility according to Art. 163 of the Code of Ukraine on Administrative Offenses (hereinafter – the Code of Administrative Offenses).
Actions provided for in part one of Art. 163 of the Code of Administrative Offenses, committed by a person who was subjected to administrative penalties for the same violation during the year, entail a fine in the amount of 10 to 15 non-taxable minimum incomes of citizens (part two of Article 163 of the Code of Administrative Offenses).
Taking into account the abovementioned, the business entities that carry out operations on sale of fuel or ethanol without registration of such entities as the excise tax payers for the sale of fuel or ethanol (including in case of cancellation of registration) are subject to:
- a fine of 100% of the value of the fuel or ethyl alcohol sold (item 117.3 of the Tax Code);
- a fine of 170 UAH for each failure to submit or late submission of excise tax returns for the tax periods during which such sale was made, and in case of repeated violation – 1 020 UAH (item 120.1 of the Tax Code);
- to managers and other officials - administrative responsibility according to Art. 163 of the Code of Administrative Offenses.
The National Commission for State Regulation of Financial Services Markets (National Commission) has approved regulation “On Approval of Methodological Recommendations for Information concerning the Audit of the Financial Statements for 2019 prepared by Business Entities Supervised by the National Commission” No. 362 of February 25,2020 (hereinafter – the Regulation).
The Regulation was developed in accordance with items 8 and 18, part 28 of the Law of Ukraine “On Financial Services and State Regulation of Financial Services Markets”, Art. 14 of the Law of Ukraine “On audit of financial statements and auditing” (hereinafter – the Law), item 13 of the Regulation on the National Commission for State Regulation of Financial Services Markets, approved by Presidential Decree No. 1070 of November 23, 2011 and for the purpose of improving the information relating to the audit of the financial statements and which must be included in the audit report prepared as a result of the statutory audit of the financial statements, consolidated financial statements and information on other financial and business activities of entities that must publish or submit financial statements (consolidated financial statements) to users of financial statements, together with an audit report conducted by audit entities on the basis and in the manner provided by law, in accordance with International quality control, auditing, review, other assurance and related services pronouncements and submit to the National Commission.
The State Labor Service of Ukraine informs on the procedure for engaging employees to work on holidays and weekends
Current labor law provides for a number of guarantees in the case of engaging employees on weekends, holidays or non-working days. According to the general rule defined in Part 1 of Art. 71 of the Labor Code of Ukraine (hereinafter – Labor Code), work on weekend is prohibited.
This prohibition extends to engaging an employee not on a general day off – Sunday, but on a particular employee's day off. Involvement of individual employees to work on weekends is allowed only with the permission of the elected body of the primary trade union organization of the enterprise (hereinafter – trade union) or trade union representative, and only in exceptional cases specified by law and Part 2 of Art. 71 of the Labor Code.
In addition, there is a ban on the involvement of certain categories of workers on weekends, namely: workers under 18 (Article 192 of the Labor Code); pregnant women and women who have children under the age of three; parents raising children without a mother (including in the case of a long stay of the mother in a hospital); guardians (trustees) (Art. 176, 186 of the Labor Code).
To issue an order for work on day off, you must have:
- the actual basis provided for in Part 2 of Art. 71 of the Labor Code;
- the permission of the trade union (it must be provided by the elected body, not its chairman) or by the trade union representative;
- the agreement of the parties on the way of compensation for work on the day off;
- the consent of the employee to perform the assigned work, if the performance of such work is not stipulated by the employment contract, except in cases of temporary transfer without the consent of the employee.
The order must state: the reason for the involvement of employees to the work; the names and positions of all the employees who will work on this day; a way of compensation to everyone for the work on day off.
The order is made known to all employees involved in the work. Since engaging employees to work on a day off (holiday, non-working) day is formalized by order, the provision of compensation (double pay or other rest day) for work on that day should also be formalized by order.
The State Labor Office of Ukraine informed about additional guarantees for workers who are donors.
Given the importance of blood donation, the state provides additional benefits to donors in accordance with the Law of Ukraine “On Donation of Blood and its Components” (hereinafter – the Law) and Art. 124 of the Labor Code.
According to Art. 9 of the Law on the day of donation of blood and its components, as well as on the day of medical examination, an employee who is or has expressed a desire to become a donor is exempted from work at the enterprise, in the institution, organization regardless of the ownership forms, while maintaining the average salary.
After each day of donation of blood and its components, including in the case of giving them on weekends, holidays and non-working days, the donor is given an additional day of rest, while maintaining his average salary. At the request of the employee, this day may be attached to annual leave or used at other times during the year following the day of the blood or its components donation.
If, in agreement with the management of the enterprise, institution, organization, command of the military unit, on the day of blood donation, the donor was involved in work or service, he is given, at his request, another rest day, with the maintenance of the average salary.
In the case of donation of blood and its components during the annual leave period, this leave shall be extended for an appropriate number of days, taking into account the granting of an additional rest day to the employee for each day of blood donation.
The payment of average salary stipulated in paragraphs 1, 2 and 3 of this Article shall be made at the expense of the owner of the donor enterprise, institution, organization, or authorized body. These funds are for charitable purposes.
The grounds for granting these benefits are the relevant certificates issued by the donor at the place of medical examination or donation of blood and its components. The forms of these certificates and the procedure for their issuance are approved by the central body of executive power, which ensures the formulation of public health policy.
