The State Statistics Service of Ukraine will require the submission of a new form No.3-debt (monthly) “Statement of wage arrears”, starting with the statement for January 2021.
This form of statistical reporting will be applied by legal entities in accordance with the approved methodology.
Not only employers with existing salary debts will apply for the No.3-debt form. Section 1 “Information on the absence of arrears of wages” contains the line “At the enterprise (institution, organization) there is no arrears of wages and payments due to temporary incapacity for work (if in column 1 there is a mark “V”, then there is no need to further fill the report).”
Therefore, all employers from whom the State Statistics Service wants to receive it can fill in and submit this form.
The State Tax Service of Ukraine in an individual tax consultation “On determining the VAT tax base in case the payer receives annual interest due to non-performance/improper performance of contractual obligations” No. 2842/ІПК/04-36-04-01-16 of July 14, 2020 considered the case when the company receives annual interest due to improper performance by counterparties of monetary obligations to pay rent and other payments under the lease agreement. Moreover, the question of the legality of the inclusion in the contractual value of interest per annum in a different amount (smaller/larger) than defined in item 188.1 of the Tax Code of Ukraine (hereinafter – Tax Code).
The tax authority has noted the following.
According to item188.1 of the Tax Code, the amounts received as three percent per annum, which the buyer pays to the supplier in case of delay in payment for goods/services, do not change the base of value added tax (hereinafter – VAT) of goods/services delivered.
If the parties enter into lease agreements that provide for a different (higher) amount of interest for non-performance/improper performance of contractual obligations, the VAT base of the seller of such goods (works, services) will be greater. In this case, it should be determined on the basis of the contractual value of the relevant goods/services, increased by the amount of interest in excess of the amount specified in item 188.1 of the Tax Code.
The National Bank of Ukraine has approved and promulgated the Regulations on financial monitoring by non-bank financial institutions (hereinafter – the Regulations).
The Regulation was developed in connection with the introduction on April 28, 2020 of new requirements of the legislation on financial monitoring. The Regulation applies to participants of the non-banking financial market, which are regulated and supervised by the National Bank in the field of financial monitoring.
The National Bank of Ukraine (hereinafter – the National Bank, NBU) provided non-banking institutions with enough time to set up their own financial monitoring processes and procedures - by the end of 2020.
Basic conceptual approaches set out in the Regulation:
- use of a risk-oriented approach;
- set up of a proper risk management system;
- enhanced and simplified customer due diligence;
- methods of remote identification and verification;
- adapted list of risk criteria and risk indicators;
- risk-oriented approaches to politically significant individuals, their family members and related parties (PEPs).
The National Bank has taken into account the peculiarities of the non-banking financial sector. Thus, some requirements for institutions are simplified compared to banks. For instance:
- most institutions are recommended to have a system of automation of financial monitoring processes, but it is mandatory only for payment systems that transfer funds online;
- customer risk assessment is performed using simplified methods. Institutions are given the opportunity to assess the risk not of each client individually, but on a group basis;
- special measures have been established for proper screening of clients and beneficiaries for insurance companies;
- non-banking institutions do not approve with the National Bank the candidacy of the employee responsible for financial monitoring. The responsible employee is allowed to combine and work part-time.
Procedure for remote identification and verification of the client
Client identification and verification is possible in several variations. In addition to the physical presence and copies of original documents for non-banking institutions, as well as for banks, remote identification and customer verification is also available.
Full-fledged verification models are: use of the BankID of the NBU, a qualified electronic signature (hereinafter – QES), a video broadcast session, as well as verification using the resource of state online services “ACTION”.
Simplified verification models are: BankID NBU, QES, reading data from a biometric document chip, data verification from credit histories.
At the same time, the Regulation defines the procedure for identifying the client with the involvement of the agent and the use of information on the proper verification of the client, obtained from a third party.
From now on, a visit to a branch or a personal meeting with a representative of the institution is not required for concluding an insurance contract or taking out a loan with a financial company or credit union.
The National Bank of Ukraine has approved and promulgated a new Regulation on the application of measures of influence to non-bank financial institutions for violation of the legislation on financial monitoring.
The legislation defines the expansion of types of measures to influence institutions, namely:
- written warning;
- conclusion of a written agreement between the institution and the National Bank of Ukraine.
Under this agreement, the institution undertakes to pay a certain monetary obligation and take measures to eliminate and/or prevent further violations of the requirements of the legislation on financial monitoring, increase the efficiency of the risk management system, etc .; the institution is obliged to dismiss an official. The following may be dismissed: the head (heads) of the institution, the employee responsible for financial monitoring.
All decisions on the application of measures of influence in the National Bank are made by a collegial body - the Board of the National Bank or the Committee, which is entrusted with certain powers of regulation and supervision.
During the consideration of the issue of application of measures of influence by the collegial body of the National Bank, the possibility of the presence of a representative of the institution is provided for personal explanations or objections. The position of the institution will be taken into account when deciding on the application of the measure of influence. Representatives of the institution will also have the opportunity to provide their explanations/reservations/objections at the stage of qualification of violations and until the results of the inspection.
Information on the measures of influence applied by the National Bank of Ukraine is published on the pages of the official Internet page of the NBU by the fifth day of the month following the reporting month, in the section “Measures of influence”.
The decision to apply measures of influence may be appealed in court within one month from the date of its entry into force.
The decision to apply a measure of influence to the institution in the form of a fine acquires the status of an executive document, if within one month from the date of its entry into force:
- the institution has not notified the National Bank in writing of the voluntary implementation of this decision;
- the decision has not been appealed in court.
If such a decision has been appealed in court within one month from the date of its entry into force, it has the status of an executive document from the date of entry into force of the relevant court decision in such a case.
The State Labor Service of Ukraine has explained the peculiarities of granting additional annual leave for special working conditions, namely, computer work. Article 2 of the Law of Ukraine “On Leave” stipulates that citizens of Ukraine who are in employment with enterprises, institutions, organizations, regardless of ownership, type of activity and industry, and work under an employment contract with an individual have the right to leave.
According to Art. 76 of the Labor Code of Ukraine, annual additional leave is granted to employees, in particular, for the special nature of work. The duration of annual additional leave, the conditions and procedure for granting it are established by regulations of Ukraine.
Article 8 of the Law of Ukraine “On Leave” stipulates that annual additional leave for special work is granted, in particular, to certain categories of employees whose work is associated with increased neuro-emotional and intellectual load or is performed in special natural geographical and geological conditions. increased risk to health - lasting up to 35 calendar days according to the List of industries, works, professions and positions approved by the Cabinet of Ministers of Ukraine. The specific duration of the annual additional leave for the special nature of work is set by the collective or employment agreement depending on the time of employment of the employee in these conditions.
In accordance with position 58 of the subsection “Other types of production” of chapter XXII “General professions in all sectors of the economy” of Annex 2 to resolution of the Cabinet of Ministers of Ukraine “On approval of lists of industries, works, shops, professions and positions employment in which gives the right to additional annual leave for work in harmful and difficult working conditions and for the special nature of work” No. 1290 dated November 17, 1997 (hereinafter – Resolution No. 1290) the maximum duration of the annual additional leave for work in harmful and difficult working conditions of employees working on electronic computers and computing machines, is four calendar days.
That is, Resolution No. 1290 establishes the right of employees working on a computer, laptop, etc., to an additional annual leave for a special nature of work lasting up to four calendar days.
The collective agreement, employment contract with the employee or other normative act of the employer must approve the list of positions (professions) for which the work entitles to additional annual leave for the special nature of work.
At the same time, according to the letter of the Ministry of Social Policy of Ukraine No. 348/13/116-14 of August 11, 2014, additional leave for the special nature of work is granted in proportion to the actual time worked. The calculation of the time that entitles an employee to such leave includes days when he/she is actually engaged in work with a special nature of work not less than half of the working day established for employees of these industries, shops, professions, positions. The accounting of the time worked in the specified conditions is carried out by the owner or the authorized body. As the legislation does not specify in what way such accounting is carried out, the enterprise independently makes the decision on carrying out such accounting. In addition, annual additional leave for the special nature of work provided by law must be provided to the employees concerned, including if the collective agreement at the enterprise is not concluded or the collective agreement does not provide a guarantee for the establishment of such leave.
According to Article 28 of the Law of Ukraine “On Leave”, persons guilty of violating the legislation on leave are liable in accordance with the law.
