The Labor Code is the main law that governs employment relationships of all workers in Ukraine. Its main purposes is to ensure a good work productivity, improvement of work quality, increase efficiency and ensure a good relationship between employees and their employers.
Download our Labour Law and Employment in Ukraine - 2017 Guide for more information about the following local requirements!
Labour Law and Employment in Poland – 2018 GuideAccace
There are two most popular methods of performing work in Poland: on employment agreement basis and on civil law agreements basis. The provisions of Polish Labour Code and other acts concerning labour law apply only to persons employed with employment agreements. Persons performing work under civil law agreements are legally not considered employees.
Labour Law and Employment in Poland – 2019 GuideAccace
There are two most popular methods of performing work in Poland: on employment agreement basis and on civil law agreements basis. The provisions of Polish Labour Code and other acts concerning labour law apply only to persons employed with employment agreements. Persons performing work under civil law agreements are legally not considered employees. Learn more about labour law and employment in Poland!
Download our "2017 Transfer Pricing Overview for Hungary" for more information or simply contact our experts in Hungary if you need any additional support!
Hungarian Labour Law. Including the following topics: History of labour law
Legislation in Hungary
Individual labour law
Employment contract
Working time and the rest period
Wages
Maternity leave
Liability for damages
Collective labour law
Collective agreements
Strikes and lockouts
Labour disputes
Conclusions
Made by Csilla Katona and Adam Miko
Labour Law and Employment in Poland – 2018 GuideAccace
There are two most popular methods of performing work in Poland: on employment agreement basis and on civil law agreements basis. The provisions of Polish Labour Code and other acts concerning labour law apply only to persons employed with employment agreements. Persons performing work under civil law agreements are legally not considered employees.
Labour Law and Employment in Poland – 2019 GuideAccace
There are two most popular methods of performing work in Poland: on employment agreement basis and on civil law agreements basis. The provisions of Polish Labour Code and other acts concerning labour law apply only to persons employed with employment agreements. Persons performing work under civil law agreements are legally not considered employees. Learn more about labour law and employment in Poland!
Download our "2017 Transfer Pricing Overview for Hungary" for more information or simply contact our experts in Hungary if you need any additional support!
Hungarian Labour Law. Including the following topics: History of labour law
Legislation in Hungary
Individual labour law
Employment contract
Working time and the rest period
Wages
Maternity leave
Liability for damages
Collective labour law
Collective agreements
Strikes and lockouts
Labour disputes
Conclusions
Made by Csilla Katona and Adam Miko
Conflict Setting Between Zakat as a Deduction of Income Tax (Taxes Credit) an...iosrjce
Article 192 of Law No. 11 Year 2006 concerning Aceh Government declared "zakat as a deduction
of income taxes payable (taxes-credit)", while Article 22 of Law No. 23 of 2011 on Zakat Management stated
"zakat as a deduction of taxable income (taxes deductable) ". Thus there has been disharmony between these
two provisions and until now, the provisions of zakat as a deduction of income tax payable (taxes-crediet) in
Aceh cannot be implemented. The purpose of this study was to investigate the implementation of the provisions
of "zakat as a tax deduction payable in Aceh and the solutions to the disharmony of provisions of Article 192 of
Law No. 11 of 2006 with legislation governing income tax must be understood as a form of special treatment or
comply with legal principle "Lex specialis derogat legi generalis". The central government in this case the
Ministry of Finance shall issue regulations implementing Section 192 regulating zakat as a deduction of income
taxes payable that only applies in Aceh; or the Government of Aceh to apply for judicial review of Article 192 of
Law No. 11 of 2006 to the Constitutional Court.
JOURNEY TO NEW DIRECT TAX LAW IN INDIA [From 22.11.2017 to 11.07.2019]CA PRADEEP GOYAL
In order to review the existing Income Tax Act and to draft a new Direct Tax Law in consonance with economic needs of the country, the Government of India constituted a Task Force on 22nd November, 2017. This task force is preparing draft code after taking suggestions from stakeholders and will present its report to Government on or before July 31, 2019.
The scope and limitations of this exercise (Terms of Reference ToR)
(i) The direct tax system prevalent in various countries.
(ii) The international best practices.
(iii) The economic needs of the country and
(iv) Any other matter connected thereto.
(v) The faceless and anonymised verification/scrutiny/assessment.
(vi) The mechanism for system based cross verification of the financial transactions.
(vii) Reduction in litigation and expeditious disposal of appeals before the CIT (A), ITAT, High Courts and Supreme Court.
(viii) Reduction of compliance burden by simplification of procedures.
(ix) Sharing of information between GST, Customs, CBDT & Financial Intelligence Unit (FIU)
The study examines the provincial revenues to identify the nature of fiscal problems currently confronted by the NWFP and formulates proposals for enhancing revenues from provincial taxes and user charges. The study has to consider economic base of the province, elasticity and buoyancy of provincial revenue resources, and makes proposals for fiscal reforms
CalSHRM HR June 2019 State of California Legislative ReportCalSHRM
A comprehensive report from CalSHRM, the State of California's leading Council for HR. CalSHRM is dedicated to uniting and supporting California's human resources community of HR professionals.
LEGISLATIVE REPORT – JUNE 2019
By: Michael S. Kalt, CalSHRM Government Affairs Director
CALIFORNIA LEGISLATIVE SUMMARY
As expected, many significant employment bills have passed the first legislative chamber, including bills to:
Prohibit mandatory pre-employment arbitration agreements for Fair Employment and Housing Act (FEHA) and/or Labor Code violations (AB 51);
Delay the new harassment training deadlines for smaller employers and non-supervisory employees from January 1, 2020 to January 1, 2021 and clarify that employees who received sexual harassment training in 2018 need not be re-trained in
2019 (SB 778);
Impose joint liability for harassment upon client employers and labor contractors (AB170);
Amend the Labor Code to preclude discrimination or retaliation against sexual harassment victims and their family members (AB 171);
Extend the statute of limitations for FEHA claims from one to three years (AB 9) and for Labor Code claims from six months to two years (AB 403);
Preclude race discrimination based upon hair texture and hairstyles (SB 188);
Require employers to provide up to an additional thirty days of unpaid leave for organ donations (AB 1223);
Further expand workplace lactation accommodation requirements (SB 142);
Amend the California Consumer Privacy Act to exclude information gathered by employers in the employment context (AB 25);
Prohibit so-called “no rehire” provisions in employment-related settlement agreements (AB 749);
Codify the California Supreme Court’s Dynamex ruling regarding independent contractors (AB 5); and
Require larger employers to submit annual “pay data reports” (SB 171).
Gain Recognition for your California HR Expertise! Advance Your HR Career with CalSHRM! https://www.calshrm.org
The conflicting behavior of the government institutions in the arrangement of...QUESTJOURNAL
ABSTRACT : This study aims to explain the behavior of the conflict between the executive and legislative institution at the stage of preparation of Public Policy Budget (KUA), the stage of preparation of Priorities and Budget Ceiling While (PPAS) and the stage of discussion of the Draft Budget and Expenditure (budgets) Government as well as to analyze models of conflict resolution between the executive and the legislature in the arrangement of local income and budget expenditures (RAPBD) Government. Informants namely the executive, in this case the Local Government and legislature are members of the Assembly of Regency or Municipality (DPRD). The general inductive approach was used to analyze the qualitative data through data reduction, presentation and verification. The study found that there was disagreement and debate between the executive and the legislature that cause conflict behavior in determining the theme of development, development priorities, plans macroeconomic targets and strategies to achieve revenue, financing and expenditures at the stage of preparation of KUA Government. There is disagreement in the determination of the Own-Source Revenue plan (PAD), determination of financing, income and expenditure, the determination of regional government affairs, prioritization of programs and activities and the determination of employee expenses, interest, grants, social assistance and expenditure unexpected cause behavioral conflict between the executive and legislative determination PPAS Government. There is a debate that raises conflict behavior between the executive and legislature in the Plenary Session, Joint Meeting, RAPBD Evaluation Meeting, the Plenary Session of Approval and Evaluation Meeting of Governors discussed the draft budget of the Government.
I would like to inform you that The Parliament pushed through its long-standing reform initiative on Wednesday, with the three Codes- the Code on Social Security, 2020, the Occupational Safety, Health and Working Conditions Code, 2020 and the Industrial Relations Code, 2020 being passed by both houses and The Wage Code Bill, 2019 was passed by Parliament last year.
The government is aiming to implement all the four labour codes in one go by December this year and complete the final stretch of labour sector reforms according to Santosh Gangwar, Minister of State, Independent Charge, Ministry of Labour and Employment, Government of India.
For Latest Amendments :www.guptaconsultants.com
Conflict Setting Between Zakat as a Deduction of Income Tax (Taxes Credit) an...iosrjce
Article 192 of Law No. 11 Year 2006 concerning Aceh Government declared "zakat as a deduction
of income taxes payable (taxes-credit)", while Article 22 of Law No. 23 of 2011 on Zakat Management stated
"zakat as a deduction of taxable income (taxes deductable) ". Thus there has been disharmony between these
two provisions and until now, the provisions of zakat as a deduction of income tax payable (taxes-crediet) in
Aceh cannot be implemented. The purpose of this study was to investigate the implementation of the provisions
of "zakat as a tax deduction payable in Aceh and the solutions to the disharmony of provisions of Article 192 of
Law No. 11 of 2006 with legislation governing income tax must be understood as a form of special treatment or
comply with legal principle "Lex specialis derogat legi generalis". The central government in this case the
Ministry of Finance shall issue regulations implementing Section 192 regulating zakat as a deduction of income
taxes payable that only applies in Aceh; or the Government of Aceh to apply for judicial review of Article 192 of
Law No. 11 of 2006 to the Constitutional Court.
JOURNEY TO NEW DIRECT TAX LAW IN INDIA [From 22.11.2017 to 11.07.2019]CA PRADEEP GOYAL
In order to review the existing Income Tax Act and to draft a new Direct Tax Law in consonance with economic needs of the country, the Government of India constituted a Task Force on 22nd November, 2017. This task force is preparing draft code after taking suggestions from stakeholders and will present its report to Government on or before July 31, 2019.
The scope and limitations of this exercise (Terms of Reference ToR)
(i) The direct tax system prevalent in various countries.
(ii) The international best practices.
(iii) The economic needs of the country and
(iv) Any other matter connected thereto.
(v) The faceless and anonymised verification/scrutiny/assessment.
(vi) The mechanism for system based cross verification of the financial transactions.
(vii) Reduction in litigation and expeditious disposal of appeals before the CIT (A), ITAT, High Courts and Supreme Court.
(viii) Reduction of compliance burden by simplification of procedures.
(ix) Sharing of information between GST, Customs, CBDT & Financial Intelligence Unit (FIU)
The study examines the provincial revenues to identify the nature of fiscal problems currently confronted by the NWFP and formulates proposals for enhancing revenues from provincial taxes and user charges. The study has to consider economic base of the province, elasticity and buoyancy of provincial revenue resources, and makes proposals for fiscal reforms
CalSHRM HR June 2019 State of California Legislative ReportCalSHRM
A comprehensive report from CalSHRM, the State of California's leading Council for HR. CalSHRM is dedicated to uniting and supporting California's human resources community of HR professionals.
LEGISLATIVE REPORT – JUNE 2019
By: Michael S. Kalt, CalSHRM Government Affairs Director
CALIFORNIA LEGISLATIVE SUMMARY
As expected, many significant employment bills have passed the first legislative chamber, including bills to:
Prohibit mandatory pre-employment arbitration agreements for Fair Employment and Housing Act (FEHA) and/or Labor Code violations (AB 51);
Delay the new harassment training deadlines for smaller employers and non-supervisory employees from January 1, 2020 to January 1, 2021 and clarify that employees who received sexual harassment training in 2018 need not be re-trained in
2019 (SB 778);
Impose joint liability for harassment upon client employers and labor contractors (AB170);
Amend the Labor Code to preclude discrimination or retaliation against sexual harassment victims and their family members (AB 171);
Extend the statute of limitations for FEHA claims from one to three years (AB 9) and for Labor Code claims from six months to two years (AB 403);
Preclude race discrimination based upon hair texture and hairstyles (SB 188);
Require employers to provide up to an additional thirty days of unpaid leave for organ donations (AB 1223);
Further expand workplace lactation accommodation requirements (SB 142);
Amend the California Consumer Privacy Act to exclude information gathered by employers in the employment context (AB 25);
Prohibit so-called “no rehire” provisions in employment-related settlement agreements (AB 749);
Codify the California Supreme Court’s Dynamex ruling regarding independent contractors (AB 5); and
Require larger employers to submit annual “pay data reports” (SB 171).
Gain Recognition for your California HR Expertise! Advance Your HR Career with CalSHRM! https://www.calshrm.org
The conflicting behavior of the government institutions in the arrangement of...QUESTJOURNAL
ABSTRACT : This study aims to explain the behavior of the conflict between the executive and legislative institution at the stage of preparation of Public Policy Budget (KUA), the stage of preparation of Priorities and Budget Ceiling While (PPAS) and the stage of discussion of the Draft Budget and Expenditure (budgets) Government as well as to analyze models of conflict resolution between the executive and the legislature in the arrangement of local income and budget expenditures (RAPBD) Government. Informants namely the executive, in this case the Local Government and legislature are members of the Assembly of Regency or Municipality (DPRD). The general inductive approach was used to analyze the qualitative data through data reduction, presentation and verification. The study found that there was disagreement and debate between the executive and the legislature that cause conflict behavior in determining the theme of development, development priorities, plans macroeconomic targets and strategies to achieve revenue, financing and expenditures at the stage of preparation of KUA Government. There is disagreement in the determination of the Own-Source Revenue plan (PAD), determination of financing, income and expenditure, the determination of regional government affairs, prioritization of programs and activities and the determination of employee expenses, interest, grants, social assistance and expenditure unexpected cause behavioral conflict between the executive and legislative determination PPAS Government. There is a debate that raises conflict behavior between the executive and legislature in the Plenary Session, Joint Meeting, RAPBD Evaluation Meeting, the Plenary Session of Approval and Evaluation Meeting of Governors discussed the draft budget of the Government.
I would like to inform you that The Parliament pushed through its long-standing reform initiative on Wednesday, with the three Codes- the Code on Social Security, 2020, the Occupational Safety, Health and Working Conditions Code, 2020 and the Industrial Relations Code, 2020 being passed by both houses and The Wage Code Bill, 2019 was passed by Parliament last year.
The government is aiming to implement all the four labour codes in one go by December this year and complete the final stretch of labour sector reforms according to Santosh Gangwar, Minister of State, Independent Charge, Ministry of Labour and Employment, Government of India.
For Latest Amendments :www.guptaconsultants.com
2017 Transfer Pricing Overview for Slovakia Accace
In the recent years the number of tax inspections on Transfer Pricing rapidly increased, that is why we recommend to focus on this area and especially on preparation of the proper Transfer Pricing documentation. In this regard, our experts have prepared an useful 2017 Transfer Pricing Overview for Slovakia,
Labour Law and Employment in the Czech Republic Accace
Labour law in the Czech Republic regulates the legal relations arising in connection with the performance of dependent work between employees and their employers, labour relations of collective nature and other aspect related to employment.
Labour Law and Employment in the Czech Republic – 2019 GuideAccace
Labour law in the Czech Republic regulates the legal relations arising in connection with the performance of dependent work between employees and their employers, labour relations of collective nature and other aspect related to employment.
Labour Law and Employment in Hungary – 2018 GuideAccace
Hungarian legislation follows both European legislation and international trends in the field of labour law while showing characteristics inherent in national regulation.
Labour Law and Employment in Slovakia – 2019 GuideAccace
The principal legislation regulating employment relationships in the Slovak Republic is the Labour Code. According to the Labour Code, employment relations shall be established by written employment contracts between an employer and employees. Besides an employment contract, the Labour Code recognizes three other contract types: work performance contract, work activities contract and temporary student job contract.
Labour Law and Employment in Hungary – 2019 GuideAccace
Hungarian legislation follows both European legislation and international trends in the field of labour law while showing characteristics inherent in national regulation.
Employment relations in Hungary are governed by the Act I of 2012 on Labour Code and other labour law legislation, collective bargaining agreements and individual employment contracts. In the context of labour disputes in Hungary, courts generally protect employees’ rights by interpreting the provisions of the Labour Code, collective bargaining agreements and employment contracts often in favor of the employees. Overall, litigation trends reflect a decrease in the number of lawsuit initiated by blue-collar employees, while more and more white-collar employees, particularly executives and key-employees, are initiating labour disputes against their employers before courts in Hungary.
Read more in our guideline!
Asia Counsel Insights New Vietnam Labour CodeMinh Duong
Asia Counsel Insights provide readers a punchy update on legal and business developments in Vietnam.
In this edition, we provide a brief summary of the changes to employment law under the new Labour Code which will take effect on 1 January 2021.
Understanding UAE Labour Law: Key Points for Employers and EmployeesDragon Dream Bar
The "UAE Labour Law" governs the rights and obligations of employers and employees in the United Arab Emirates. It aims to create a balanced and fair working environment, ensuring both parties are treated with respect and fairness. Here’s a comprehensive guide to understanding the key aspects of the UAE Labour Law:
Please be informed that the Labour Code numbered 4857 (“Labour Code”) regulates the working conditions and also rights and obligations of the employees and employers. The Labour Code shall apply to all employers, employer representatives, employees and workplaces except those listed under Article 4 of the Labour Code. There are two types of termination of the employment contract stipulated under the Labour Code; 1) Termination with notice period and 2) Immediate Termination due to justified reasons.
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Labour Law and Employment in Ukraine - 2017 Guide
1. Labour Law and Employment in
the Ukraine - 2017 Guide
ukraine@accace.com
www.accace.com | www.accace.com/ua-ua
2. 2 | Labour Law and Employment in Ukraine – 2017 Guide
Contents
Entitlement to work in Ukraine 3
For residents 3
For non-residents 3
Employment contracts 4
Regular employment 4
Mandatory contractual specifications 4
Probationary period 5
Termination of employment 6
Cases 6
Notice period 6
Social contributions and income tax 7
Contributions paid by employers for each employee 7
Contributions paid by employee 7
Personal income tax 7
Working time and vacation 8
Working time 8
Vacation right 8
Unpaid leave 9
Most common employee benefits 10
Temporary work characteristics 11
Overview of applicable legislation 12
ABOUT ACCACE 13
3. 3 | Labour Law and Employment in Ukraine – 2017 Guide
ENTITLEMENT TO WORK
IN UKRAINE
For residents
According to the labour law of Ukraine there are two possible
ways of employment:
a labour agreement or labour contract
a civil contract on performing certain services
Residents do not need a work permit in order to work in Ukraine
but they need to be at least 18 years old at the time of
employment.
Employment of underage individuals is allowed only if they are over 14
years old, the studies are not affected and if the parents have given their
permission.
For non-residents
Non-residents have the same rights to work in Ukraine as any Ukrainian has.
However, non-residents have to provide certain documentation before starting to work in Ukraine. The
first one is the work permit. Because Ukraine does not belong to the EU, the work permit is mandatory
for both EU and Non-EU citizens. After obtaining a work permit, the non-resident can apply for a
residence permit, which is the second mandatory document required for employment.
4. 4 | Labour Law and Employment in Ukraine – 2017 Guide
EMPLOYMENT
CONTRACTS
Regular employment
Considering the regular employment contracts we can single
out the following types:
Labour agreement for indefinite term
This type of contract is the most common in Ukraine. The
indefinite term labour agreement is regulated by the labour law of
Ukraine, internal rules of a Company and collective agreement.
Fixed-term labour agreement
The only difference between this type of contract and the first one is that the
Parties limit their collaboration on a specific period of time, based on the type
of activity performed.
Seasonal work
In order to perform services on a seasonal base, a special type of agreement is concluded. This
special form of contract is actually a service agreement. By using this sort of agreement the Parties
agree and acknowledge that all conditions of their collaboration are conveyed in the agreement.
Mandatory contractual specifications
The contract should have at least the following information:
the identification details of the employer and employee
the type of work
contract duration
the place where the work is performed
the remuneration corresponding to the type of work (salary*)
working time, vacation days and other days off entitlement
probationary period
notice period
*The min salary in Ukraine is UAH 3,200 (approx. EUR 110).
5. 5 | Labour Law and Employment in Ukraine – 2017 Guide
Probationary period
The probationary period according to Ukrainian legislation cannot be longer than 3 consecutive
months for regular employees. In some cases it can be up to 6 consecutive months, but it must be
agreed with the Primary Trade Union Organization.
Workers (blue-collar occupation) are the subject of a maximum 1 month probation period.
6. 6 | Labour Law and Employment in Ukraine – 2017 Guide
TERMINATION OF
EMPLOYMENT
Cases
According to the Ukrainian law, the employment may be
terminated due to a few reasons, in particular:
staff reduction
liquidation
discharge for the violation of labour agreement, labour
law, internal rules etc. but only in accordance with the
procedure set by the labour law
voluntary termination of one’s labour agreement with previous two-
week notification of Employer
by default, at the date specified in the contract, in the case of a fixed-
term agreement
In addition, it is worth mentioning that until the day of termination the Employer
must accomplish its obligations and provide the Employee with all payments,
including compensation for the vacation days the Employee was entitled to, if
they were not used.
Notice period
The notice period for the employer must be at least 2 months in the special cases of staff reduction or
liquidation.
As for the employee, it must be at least a two-week notification in the case of voluntary termination of
the labour agreement.
7. 7 | Labour Law and Employment in Ukraine – 2017 Guide
SOCIAL CONTRIBUTIONS
AND INCOME TAX
Contributions paid by employers
for each employee
The social security contribution in Ukraine is 22% of the gross
earnings.
This percent is applied to salaries which are less than 25
subsistence minimums for able-bodied persons. If the salary is
higher, then only the amount up to 25 subsistence minimums for
able-bodied persons is taxable, while the rest is non-taxable.
The subsistence minimum for able-bodied persons in Ukraine is UAH 1,600
(approx. EUR 55) starting January 1
st
, 2017.
Contributions paid by employee
Each employee pays a military tax of 1.5% of the gross earnings.
Personal income tax
Income tax is paid by the employee at a flat rate of 18% applicable on a gross salary.
8. 8 | Labour Law and Employment in Ukraine – 2017 Guide
WORKING TIME AND
VACATION
Working time
Generally the length of a working week is restricted to 40
hours. Usually, it is a five-day working week, but the employer
may introduce a six-day working week and in this case
employees may not work more than seven hours per day.
The day before a national holiday is one hour shorter.
Some categories of employees are entitled to work shorter
weeks. For employees performing work under harmful working
conditions the working week is limited to 36 hours. Employers must also,
if requested, grant a short workday or workweek (with proportional payment)
to a pregnant woman or to a woman having a child under the age of 14, a
disabled child or for those who take care for sick family member based on a
medical recommendation.
Vacation right
According to current legislation in Ukraine, the periodicity of annual leave is determined according to
schedules, which are prepared at the beginning of the year and take into account the interests of both
the employer, as well as the employee’s wishes.
An employee has the right to a minimum annual leave of 24 calendar days. However, if the employee
has worked for the company for less than a year, then the annual leave shall be granted in proportion
to the time actually worked, based on the approximate rate of 2 vacation days allotted for each month
that one has worked.
While an employer may choose to grant an employee annual leave of a longer duration, there are
certain categories of workers for which he is simply obliged to do this:
For persons considered to be in the third category of disabled persons, the annual leave
should be 26 calendar days.
For persons in the first or second category of disabled persons, 30 calendar days should be
allocated.
For minors, a vacation period of 31 calendar days should be granted.
For educators, the vacation right should amount to 56 calendar days.
9. 9 | Labour Law and Employment in Ukraine – 2017 Guide
Employees who have irregular working hours shall be provided with additional annual leave of up to 7
calendar days per year.
Unpaid leave
Ukrainian legislation provides two types of leave without pay:
on a mandatory basis
offered according to the mutual agreement of the employer and employee
The leave without pay is mandatorily provided by the employer to an employee at his/her request,
in the following cases:
employee´s wedding (10 calendar days)
death of a relative (with up to 7 days granted in the case when the deceased was a relative by
blood or by marriage, and up to 3 days for other persons)
to a father whose wife is taking maternity leave, for which a total of 14 calendar days shall be
granted
to a mother in order to take care for a child in need of care until the child reaches the age of 6
for shift/part-time work until the end of the annual leave at the main job site
Leave without pay can be granted to the employee by mutual agreement with the employer
specifically for family reasons, and for other legitimate reasons. The duration of such leave shall be
determined by agreement between the parties, but it cannot amount to more than 15 days per year.
10. 10 | Labour Law and Employment in Ukraine – 2017 Guide
MOST COMMON
EMPLOYEE BENEFITS
The most common benefits for employees are:
bonuses in terms of financial rewards
professional trainings
language courses
the option to work from home
additional days off (extra holidays)
discounts on company products
flexible working hours
company phone
company car
Financial bonuses are added to the gross earnings and taxed accordingly.
Benefits such as professional trainings, language courses, company phone or
company car (used for business purposes) are considered company expenses
and are deducted from the tax base, therefore decreasing the taxes paid by
company.
Any personal (individual) benefits are taxable from the gross earning of the employee.
11. 11 | Labour Law and Employment in Ukraine – 2017 Guide
TEMPORARY WORK
CHARACTERISTICS
This kind of work may be framed by agreement on
performing permanent services. Under permanent services
we mean seasonal works.
The seasonal work refers to the activity that, due to climate or
season conditions, may be performed only during special
periods of time.
Temporary work is also considered the work performed for the
substitution of an Employee who is temporarily unavailable (ex:
due to illness), but also the work performed under a fixed-term
labour agreement.
The Employer also may hire employees in order to send them to perform
some services for other employer.
12. 12 | Labour Law and Employment in Ukraine – 2017 Guide
OVERVIEW OF
APPLICABLE LEGISLATION
The main sources of the labour law are the following
acts:
Labour Code of Ukraine № 322-VIII
Civil Code of Ukraine № 435-IV
On Employment of Population № 5067-VI
On Remuneration of Labour 108/95-ВР
On the working conditions of employees employed on
seasonal work № 310-09
On Private International Law № 2709-IV
Disclaimer
Please note that our material has been prepared for general guidance on the matter and does
not represent a customized professional advice. Furthermore, because the legislation is
changing continuously, some of the information may have been modified after the material has
been released and Accace does not take any responsibility and is not liable for any potential
risks or damages caused by taking actions based on the information provided herein.
13. 13 | Labour Law and Employment in Ukraine – 2017 Guide
ABOUT ACCACE
With more than 330 professionals and branches in 7 countries, Accace counts as
one of the leading outsourcing and advisory services providers in Central and
Eastern Europe. During the past years, while having more than 1,400 international
companies as customers, Accace set in motion its strategic expansion outside CEE
to become a provider with truly global reach.
Accace offices are located in Czech Republic, Hungary, Romania, Slovakia,
Poland, Ukraine and Germany. Locations in other European countries and globally
are covered via Accace’s trusted network of partners.
More about us: www.accace.com | www.accace.com/ua-ua
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E-mail: ukraine@accace.com