The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Procedure for Granting Additional Financial Support to Family Farms through the Subsidy Payment Mechanism of the Unified Contribution to Mandatory State Social Insurance in favor of Insured Persons - Members/Heads of the Family Farm” of 22.05.2019 No. 565 approved the Procedure for Granting family farms with additional financial support through the mechanism of additional payment of the Unified Social Contribution (hereinafter - USC) in favor of insured persons - members/heads of family farms.
The procedure determines the mechanism of providing additional financial support to family farms through the mechanism of additional payment of the USC in favor of insured persons - members/heads of the family farm.
Members/head of a family farm without a legal entity status, which is formed in accordance with Art. 81 of the Law of Ukraine “On Farming enterprise” and registered by the payer of the unified tax of the fourth group have the right to receive an additional payment.
Additional payment is available in the following sizes:
- 0.9 minimum insurance contribution - the first year;
- 0.8 minimum insurance contribution - the second year;
- 0.7 minimum insurance contribution - the third year;
- 0.6 minimum insurance contribution - the fourth year;
- 0.5 minimum insurance contribution - the fifth year;
- 0.4 minimum insurance contribution - the sixth year;
- 0.3 minimum insurance contribution - the seventh year;
- 0.2 minimum insurance contribution - the eighth year;
- 0.1 minimum insurance contribution - the ninth and tenth years.
Members/head of family farming, who are subject to insurance on other grounds or are exempted from payment of the USC in accordance with para. 4 of Art. 4 of the Law of Ukraine “On the Collection and Accounting of the Unified Contribution to Mandatory State Social Insurance” and do not take voluntary participation in the system of compulsory state social insurance, do not have the right to receive an additional payment.
The Resolution enters into force on January 1, 2020.
The Ministry of Finance of Ukraine by its Order “On Approval of the Application Form for the Inclusion in the Electronic Register of Business Entities using Ethyl Alcohol for the Production of Chemical and Technical Products, Perfume and Cosmetic Products, Vinegar from Food Raw Materials” of 18.06.2019, No. 249 approved a form of application for the inclusion in the Electronic Register of Business Entities using ethyl alcohol for the production of chemical and technical products, perfumery and cosmetic products, vinegar from food raw material (hereinafter - the Electronic register).
In order to fall into the Electronic Registry, it is necessary to submit an application (Art. 71 of the Law of Ukraine “On State Regulation of Production and Circulation of Ethyl, Cognac and Fruit Alcohol, Alcohol, Tobacco and Fuel of 19.12.1995, No. 481/95-BP).
In addition, the application must be accompanied by:
- copies of documents confirming the availability of own and/or leased premises and technological equipment for the production of products using ethyl alcohol;
- copies of the technical documentation (technical regulations, standards, technical specifications for products manufactured using ethyl alcohol);
- copies of technological instructions (formulations) on the entire range of products produced using ethyl alcohol;
- a list of technological equipment that provides production of products using ethyl alcohol.
Tax collectors within 10 working days from the date of receipt of the application make a decision regarding the inclusion of business entities in the Electronic Register. But provided that:
· flow rate-meters of the volume of produced ethyl alcohol, installed at each place of receipt of ethyl alcohol, and flow rate-meters of output, set at each place of release of products, must be included in the Unified State Register of flow rate-meters of the volume of produced ethyl alcohol;
- number of employees is not less than 10 people;
- there is no tax debt at the time of the decision to include in the Electronic Register;
- alcohol storage sites must be listed in the Unified Register of Alcohol Storage.
Business entities are excluded from the Electronic Register by decision of the tax authorities within 10 working days if:
- the applicant filed the application;
- the applicant submitted incorrect information in the documents attached to the application for inclusion in the Electronic Register;
- the applicant transferred to another person the property or use of premises or equipment that provides production of products using ethyl alcohol;
- there are no flow rate-meters, meters of the volume of produced alcohol and flow rate-meters of volume of produced products, as well as their absence of verification and/or conformity assessment;
- information on the daily actual volume of alcohol obtained and the volume of products produced from its use to be not filed up to five calendar days in a row and more than four times during the calendar year.
If companies made changes to the documents attached to the application for inclusion in the Electronic Registry, they should notify the tax authorities within 10 calendar days from the date of their submission.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the taxation of amounts recovered by a legal entity (employer) of expenses incurred by an individual (employee) for travel during a business trip” of 27.06.2019, No. 2977/5/99-99-13-02 -03-16/ ІПК reported that the total monthly (annual) taxable income of an employee did not include the amount of travel expenses reimbursed to him/her if the transport ticket contained all details, including the surname and the name of the employee of the legal entity.
If the transport ticket does not meet the specified requirements, including false information (mistake in the surname of the employee), then the cost of such a ticket is included in the total monthly (annual) taxable income of the employee as an additional benefit.
The electronic travel document contains mandatory information in the electronic database as the passenger’s name and surname (the order of registration of settlement and reporting documents when selling tickets and transport documents on the railway transport, approved by the joint order of the Ministry of Infrastructure and the Ministry of Internal Affairs of 30.05.2013, No. 331/137; hereinafter - Procedure No. 331).
The travel and transport document are considered mutilated with data fuzzy or mistakenly made in it, with puncher fuzzy or mistakenly made or with rate scale incorrectly cut (para. 8.14 of sec. VIII of Procedure No. 331).
That is, a mutilated transport ticket is not a ground for reimbursement of travel expenses.
An additional benefit to the employee is the amount of the commission fee that a legal entity compensates to the employee in connection with the return of the landing document.
The Civil Service of Ukraine on labor issues described in detail the rules for combining positions at the company.
Combination of professions (positions) is the performance of an employee along with his/her main work, stipulated by an employment contract, additional work on another profession (position) within the working hours of the main work of the same enterprise, institution, organization.
In order to establish a combination of positions in the staffing of the company, a vacant position should be provided for. In the absence of a vacancy or a position in the staffing, the combination of positions is impossible, and the supplement for the combination of posts cannot be carried out.
Combination of positions can be established on the application of the employee or on the basis of a decision taken by the employer. If the combination is initiated by the employer, the employee should be notified of changes in the organization of production and labor in accordance with para. 3 of Art. 32 of the Code of Labor Laws of Ukraine (hereinafter - the Labor Code) not later than in two months.
Since the employee continues to occupy his or her main position, the records of the combination to the employee’s personal card and work record book are not made. At the same time, a copy of the order for the combining can be added to the personal file.
The order obligatory specifies the name of the profession (position), on which the combination will take place, and the amount of the surcharge. Additional payment is made exclusively on an order, because work on the combination of positions is not reflected in the working time accounting table and is set in accordance with the requirements of Art. 105 of the Labor Code on the terms provided for by the collective agreement.
The collective agreement and the order of the combination should clearly indicate from which posts the additional payment is established. After all, the size of the additional payment for the combination is approved only for employees of the budgetary sphere (on the basis of para. 3 of the Resolution No. 1298 “On the payment of workers on the basis of the Unified Tariff Schedule of categories and coefficients for the payment of employees of enterprises, institutions and organizations of certain branches of the budget sphere” in the amount of up to 50% of the official salary (tariff rate) according to the main position).
The mentioned above payment for positions combining is not established for heads of budget enterprises, institutions and organizations, their deputies, heads of structural subdivisions of these enterprises, institutions and organizations, and their deputies.
Combination of professions (positions) usually does not affect the duration of leaves. If an employee is engaged in work with harmful working conditions in his/her main work, performs it in full, as well as performs additional work on the basis of a combination, then the benefits provided by the current legislation in connection with the working conditions continue to be maintained for him/her.
Labor law forbids to engage in other paid activities (and, therefore, to work part-time) to persons authorized to perform state or local government functions (except for teaching, scientific and creative activities, medical practice, instructor and judge practice in sports). This prohibition includes civil servants, officials of local self-government bodies, people’s deputies of Ukraine, professional judges, officials of other state bodies.
It is forbidden to work part-time for heads of state enterprises, institutions and organizations, heads and deputies of structural subdivisions.
