The Cabinet of Ministers of Ukraine has prolonged the quarantine in Ukraine until the end of 2020 and the Government has recommended that since October 15schools go on break.
Quarantine zones, depending on incidence are established in the following order:
- “yellow” – from 40 to 160 cases (Kyiv, districts and cities up to 70 thousand inhabitants) and from 40 to 120 cases (districts and cities over 70 thousand inhabitants) per 100 thousand population;
- “orange” – from 160 to 320 cases (Kyiv, districts and cities up to 70 thousand inhabitants) and from 120 to 320 cases (districts and cities over 70 thousand inhabitants) per 100 thousand population;
- “red” – more than 320 cases per 100 thousand population.
Mass events (cultural, sports, social, religious, advertising and other events) with the participation of more than 50 people are prohibited, as well as cafes and restaurants are not allowed to work from 10:00 p.m. to 07:00 a.m. In the “yellow” zone, events involving more than 30 people are prohibited, in the “orange” zone – events with more than 20 people.
It is allowed to hold sports events of national teams of Ukraine and football clubs without spectators in “green”, “yellow” and “orange” zones. At the same time, international matches with fans can be held by separate agreement with the Ministry of Health of Ukraine.
In addition, schools are recommended to go on break from 15 to 30 October. After that, a transition to distance and blended learning is possible, taking into account the epidemic situation. It is recommended that universities and institutions of vocational training from October 15 to November 15, 2020 transfer students to distance learning with departure from dormitories
The State Fiscal Service of Ukraine, through the Office of Large Taxpayers, has provided clarification on the relevant issue of reflecting the surcharge and/or discount provided by the seller in connection with the supply of goods/services to the buyer.
According to item 188.1 of the Tax Code, the tax base of transactions for the supply of goods/services is determined on the basis of their contractual value, taking into account national taxes and fees (except for excise tax on retail sales of excisable goods, fees for mandatory state pension insurance withheld from the cost of cellular mobile services, value added tax and excise tax on ethyl alcohol used by manufacturers – entities for the production of medicines, including blood components and drugs made from them (except for medicines in the form of balms and elixirs).
In this case, the tax base for transactions for the supply of goods/services may not be lower than the purchase price of such goods/services, the tax base for transactions for the supply of self-manufactured goods/services may not be lower than normal prices, and the tax base for transactions for non-current assets may not be lower than the book (residual) value according to the accounting data, which has developed as of the beginning of the reporting (tax) period during which such transactions are carried out (if there is no accounting for non-current assets – based on their normal price), except for:
- goods (services), the prices of which are subject to state regulation;
- gas supplied for the needs of the population;
- electricity, the price of which has been established on the market.
The contractual value includes any amount of funds, the value of tangible and intangible assets transferred to the taxpayer directly by the buyer or through any third party in connection with the compensation of the value of goods/services. The contractual value does not include the amount of penalties (fines and/or forfeit), three percent per annum of the overdue amount and inflation costs, damages, including compensation for lost profits by decisions of international commercial and investment arbitrations or foreign courts received by the taxpayer due to non-performance or improper performance of contractual obligations.
Given the above, if the seller provides a discount, the supply price and tax base are reduced by the amount of such discount.
If the seller sets a surcharge for the supply of goods/services to the buyer, such a surcharge increases the supply price and the tax base accordingly.
According to item 201.1 of the Tax Code, on the date of tax liability the taxpayer is obliged to draw up a tax invoice in electronic form in compliance with the condition of registration in the manner prescribed by law, a qualified electronic signature of the person authorized by the taxpayer and register it in the Unified Register of Tax Invoices within the period established by the Tax Code of Ukraine (hereinafter – the Tax Code).
In the tax invoice the following mandatory details are indicated in separate lines: the price of delivery without tax; the total amount of funds payable including tax.
Therefore, surcharges and/or discounts provided by the seller in connection with the supply of goods/services to the buyer are not indicated in separate lines of the tax invoice, but increase or decrease the supply price and tax base, which are indicated in the relevant columns of such invoice.
The State Tax Service of Ukraine has reported on the tax implications for the employer in the event of flue vaccination of employees.
In accordance with item 165.1.19 of the Tax Code of Ukraine the total monthly or annual taxable income does not include funds or value of property or services provided as assistance for medical care of the taxpayer at the expense of the employer if there are supporting documents, except for expenses compensated by payments from the mandatory state fund social health insurance.
Such assistance includes the employer's expenditures on vaccination of the employee to prevent disease during an epidemic.
Given the above, personal income tax and military tax on employee income in the form of paid vaccination is not charged. Also, the unified social tax is not accrued, because such expenses of the employer do not belong to the payroll.
The State Fiscal Service of Ukraine in category 109.15 “ZIR” has explained what operations are performed by the cashier of the enterprise (accountable person) after payment of salaries.
In accordance with item 31 of Chapter ІІІ of the Regulations on conducting cash transactions in the national currency in Ukraine, approved by Resolution of the Board of the National Bank No. 148 of December 29, 2017, the cashier is obliged after the deadline for payments related to salaries according to expenditure statements:
1) in the expenditure statement against the surname of the persons to whom the payment has not been made, to put a stamp or to make the inscription “Deposited”;
2) compile a register of deposited amounts;
3) at the end of the expenditure statement to indicate the amount actually paid and the uncollected amount of payments to be deposited, to compare these amounts with the total summary of the expenditure statement and to certify the inscription with his signature. If the cash was issued not by the cashier, but by another person, the statement must additionally bear the inscription “Cash issued by (signature)”;
4) make an entry in the cash book in accordance with the cash voucher issued by the accounting department for the actually issued amount according to the expenditure statement.
The accountant checks the records made by the cashiers in the expenditure statements, and calculates the amounts issued and deposited on them. The deposited amounts to be handed over to the bank are executed by drawing up one general cash voucher.
The Ministry of Development of Economy, Trade and Agriculture of Ukraine in letter “On remuneration for work on the weekend” No. 3511-06/53106-07 of August 31, 2020 has reminded that the current legislation of Ukraine, in particular Art. 97 of the Labor Code of Ukraine (hereinafter – the Labor Code) stipulates that the remuneration of employees is carried out by hourly, piece-rate or other systems of payment for labor.
In each case, the form of remuneration that best meets the organizational and technical conditions and improves the results of work should be used.
In the case of hourly rate payment, the amount of salary depends on the tariff rate (fixed salary) and the amount of time worked, ie provides for the determination of the amount of basic salary based on the number of hours worked and the qualifications of the employee.
The hourly rate system is divided by the method of accrual into:
- hourly rate payment, which is determined by multiplying the hourly rate by the number of hours worked;
- daily payment, which is determined by multiplying the daily tariff rate by the number of days worked;
- monthly payment, which is determined by dividing the salary by the number of working days on the schedule and multiplying by the number of days worked.
When concluding an employment contract with an employee, it is stipulated in what form (system) payment for the employee’s work will be made. In particular, if an hourly rate system is established, it is indicated which labor rate is set: hourly, daily or monthly, according to which the payment will be made.
According to Art. 107 of the Labor Code, work on holidays and non-working day is paid in double amount, in particular, employees whose work is paid at hourly or daily rates - in the amount of double hourly or daily rate; employees who receive a monthly salary - in the amount of a single hourly or daily rate above the fixed salary, if the work on holidays and non-working days was carried out within the monthly working hours, and in the amount of double hourly or daily rate above the fixed salary, if the work was performed more than a month norm.
At the same time, since the payment in the specified amount is made for the hours actually worked on holidays and non-working days, it is expedient for employees whose salaries are fixed to pay for work on holidays and non-working days on the basis of an hourly rate.
The State Labor Service of Ukraine has explained the procedure for sending the employment records books by mail.
In accordance with paragraph 4.1 of Instruction on the procedure for keeping employment records book of employees, approved by the order of the Ministry of Labor, Ministry of Justice, Ministry of Social Protection No. 58 of July 29, 1993 (hereinafter – Instruction No. 58) the owner or authorized body must issue the employee the employment records book on the day of dismissal with an entered record of dismissal.
According to item 4.2 of Instruction No. 58, if the employee is absent from work on the day of dismissal, the employer on that day sends the employee a postal notice indicating the need to obtain the employment records book.
It is desirable to send such a notice by registered letter “with notification” of the employer about the receipt of the letter by the employee, since in case of a labor dispute the employer will have additional evidence that there was no delay in the issuance of the employee's employment records book.
Sending the employment records book by mail with delivery to the specified address is allowed only with the written consent of the employee.
If the written consent for sending the employment records book by mail has not been received by the management, the provisions of item 6.2 of Instruction No. 58 according to which employment records and their duplicates not received by employees on the day of dismissal are stored for two years separately from the employment records books of employees who still work must be followed.
After this period, unclaimed employment records books (their duplicates) are stored in the archive for 50 years, and after this period they can be destroyed in the prescribed manner.
