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updated 1:26 PM EET, Feb 4, 2020
How should the employer keep records of mobilized persons?

Now, the representatives of lots of organizations are mobilized to the Armed Forces of Ukraine. Employers face the questions: how should the unified social tax be paid and how should monthly reports be filed to tax inspection? The specialists from “Gorenie” charity foundation made such recommendations.

The issues on the guarantees to the workers who should be mobilized are presented in part 3 of article 119 of the Employment law code of Ukraine. For those employees who are serving in military for not more than one year the place of employment and position are reserved for them. Average wages are compensated from the budget as well.

According to the new legislation, the unified social tax is not charged for payments to mobilized persons compensated from the budget.

The mobilized person remains in labor relations with the organization as well as is registered in the place of military dislocation.

Thus, in the report on gross wages and salaries (income, money allowance, aid, compensation) of insured persons and on the sum of unified social tax, the averaged wage and working days for mobilized persons are calculated according to the information above.

We recommend filling in the reports very carefully as financial sanctions are applied if the unified social tax is indicated in a wrong way or if there are mistakes in the report.

Attached is the Table 4 on the Procedure of formation and presentation of the report on the unified social tax for the compulsory state social insurance.

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