View
184
Download
1
Category
Preview:
Citation preview
HWC, Buchhaltung Ukraine, Buchführung Ukraine, Outsourcing Buchhaltung, Outsourcing Buchführung, Outsourcing Ukraine, Buchhaltung, Buchführung, Accoun:ng, Payroll, Accoun:ng Ukraine, Payroll Ukraine, Lohnbuchhaltung Ukraine, Steuerberatung Ukraine, Tax Consul:ng, Ukrainian Accoun:ng, Ukrainian Payroll, Strategy Ukraine, Strategieberatung Ukraine, Strategy Consul:ng Ukraine, Strategie Ukraine, Restrukturierung, Restructuring, Einkommensteuer Ukraine, VAT Ukraine, Corporate Income Tax Ukraine, Profit Tax Ukraine, Income Tax Ukraine, Umsatzsteuer Ukraine, Mehrwertsteuer Ukraine, Outsourcing Ukraine,Henniger Winkelmann Consul:ng, Payroll Accoun:ng Ukraine, IFRS, US GAAP, Transfer Pricing www.hwc.com.ua, Due Diligence Ukraine, Internal Audit Ukraine, Legal Address Ukraine, Business Address Ukraine, GeschäRsführer Outsourcing, Outsourcing GeschäRsführer, Outsourcing General Director Func:on Ukraine, HWC LLC Ukraine, Buchhaltung Ukraine, Outsourcing Accoun:ng Ukraine, Outsourcing Buchführung Ukraine, Outsourcing Payroll Ukraine
HWC, Buchhaltung Ukraine, Buchführung Ukraine, Outsourcing Buchhaltung, Outsourcing Buchführung, Outsourcing Ukraine, Buchhaltung, Buchführung, Accounting, Payroll, Accounting Ukraine, Payroll Ukraine, Lohnbuchhaltung Ukraine, Steuerberatung Ukraine, Tax Consulting, Ukrainian Accounting, Ukrainian Payroll, Strategy Ukraine, Strategieberatung Ukraine, Strategy Consulting Ukraine, Strategie Ukraine, Restrukturierung, Restructuring, Einkommensteuer Ukraine, VAT Ukraine, Corporate Income Tax Ukraine, Profit Tax Ukraine, Income Tax Ukraine, Umsatzsteuer Ukraine, Mehrwertsteuer Ukraine, Outsourcing Ukraine
Payroll & Labor Subjects in Ukraine HWC, Kyiv 2016
www.hwc.com.ua
Penal:es for viola:ons of labor legisla:on presumed by Labor Code
2
Market Entry Consul0ng Ukraine Company Founda0on Ukraine General Director Func0on Ukraine Bookkeeping Ukraine Accoun0ng Outsourcing Ukraine Interna0onal Repor0ng ( IFRS , US GAAP) Ukraine Payroll Accoun0ng Outsourcing Ukraine Tax Consul0ng Ukraine Office Rental Ukraine Office Rental Kyiv Business Set Up Ukraine Accoun0ng Ukraine Payroll Ukraine Payroll Accou0ng Ukraine Value added tax Ukraine Corporate profit tax Ukraine Income tax Ukraine Outsourcing Ukraine Legal Address Ukraine Business Address Ukraine Strategy Consul0ng Ukraine Restructuring Ukraine Transfer Pricing Ukraine Due Diligence Ukraine HR Services in Ukraine Tax Ukraine Tax Consul0ng Ukraine Ukraine Recrui0ng Ukraine Legal Address Ukraine Business Address Ukraine General Director Ukraine Interim Management Ukraine Outstaffing Ukraine Business Set Up Ukraine Interna0onal Assignment Ukraine Outsourcing Accoun0ng Ukraine Outsourcing Payroll Ukraine Outsourcing Tax Ukraine Outsourcing Interna0onal Repor0ng Ukraine Liquida0on Ukraine www.hwc.com.ua Henniger Winkelmann Consul0ng HWC LLC HWC LLC ( Henninger Winkelmann Consul0ng ) is a Consul0ng Company in Kyiv, Ukraine, owned and managed by the two german founders Dipl.-‐Kfm. Sven Henniger and Dr. Thomas Winkelmann. HWC advises interna0onal and Ukrainian clients in the areas of Outsourcing Services (Market Entry Consul0ng , Company Founda0on , General Director Func0on, Interim Management , Legal Address, Business Address , Bookkeeping / Accoun0ng outsourcing , Interna0onal Repor0ng ( IFRS , US GAAP) , Payroll Accoun0ng Outsourcing, Tax Consul0ng , Recrui0ng , Office Rental , etc. ), Business Services (Strategy Consul0ng , Restructuring Advisory , Due Diligence , etc.) and Real Estate Services. For further informa0on: www.hwc.com.ua HWC LLC (Henniger Winkelmann Consul0ng) ist eine von den beiden Namensgebern Dipl.-‐Kfm. Sven Henniger und Dr. Thomas Winkelmann gegründete und geführte Unternehmensberatung in Kiew, Ukraine. HWC berät interna0onale und ukrainische Kunden in den Bereichen Outsourcing (Markteintri[sberatung, Firmengründung, Interim Management, Geschä\sadresse, Buchhaltung/ Buchführung, Interna0onales Repor0ng (IFRS, US GAAP), Lohnbuchhaltung, Steuerberatung, Personalsuche, Arbeitsplatz-‐ und Bürovermietung etc.), Business Services (Strategieberatung, Restrukturierungsberatung, Due Diligence etc.) und im Bereich Real Estate. Weitere Informa0onen unter www.hwc.com.ua Buchhaltung Ukraine Buchführung Ukraine Outsourcing Buchhaltung Ukraine Outsourcing Buchführung Ukraine Outsourcing Ukraine Lohnbuchhaltung Ukraine Outsourcing Lohnbuchhaltung Ukraine Umsatzsteuer Ukraine Mehrwertsteuer Ukraine Gewinnsteuer Ukraine Einkommensteuer Ukraine Strategieberatung Ukraine Restrukturierung Ukraine Steuerberatung Ukraine Steuern Ukraine Due Diligence Ukraine M&A Ukraine Transferpreise Ukraine Verrechnungspreise Ukraine Vorsteuer Ukraine Einfuhrumsatzsteuer Ukraine Personalsuche Ukraine Recrui0ng Ukraine Interim Management Ukraine Geschä\sführer Ukraine Outsourcing Geschä\sführer Ukraine Domizilierung Ukraine Outsourcing Domizilierung Ukraine Legal Address Ukraine Geschä\sadresse Ukraine Arbeitsplatz Ukraine Bürovermietung Ukraine Untervermietung Ukraine Liquida0on Ukraine
HWC LLC, Kyiv, Ukraine, www.hwc.com.ua, +380 44 451-51-54,
HWC, Buchhaltung Ukraine, Buchführung Ukraine, Outsourcing Buchhaltung, Outsourcing Buchführung, Outsourcing Ukraine, Buchhaltung, Buchführung, Accoun:ng, Payroll, Accoun:ng Ukraine, Payroll Ukraine,
Lohnbuchhaltung Ukraine, Steuerberatung Ukraine, Tax Consul:ng, Ukrainian Accoun:ng, Ukrainian Payroll, Strategy Ukraine, Strategieberatung Ukraine, Strategy Consul:ng Ukraine, Strategie Ukraine, Restrukturierung, Restructuring, Einkommensteuer Ukraine, VAT Ukraine, Corporate Income Tax Ukraine,
Profit Tax Ukraine, Income Tax Ukraine, Umsatzsteuer Ukraine, Mehrwertsteuer Ukraine, Outsourcing Ukraine,Henniger Winkelmann Consul:ng, Payroll Accoun:ng Ukraine, IFRS, US GAAP, Transfer Pricing www.hwc.com.ua, Due Diligence Ukraine, Internal Audit Ukraine, Legal Address Ukraine, Business Address Ukraine, GeschäRsführer Outsourcing, Outsourcing GeschäRsführer, Outsourcing General Director Func:on Ukraine, HWC LLC Ukraine, Buchhaltung Ukraine, Outsourcing Accoun:ng Ukraine, Outsourcing Buchführung Ukraine, Outsourcing Payroll Ukraine
HWC, Buchhaltung Ukraine, Buchführung Ukraine, Outsourcing Buchhaltung, Outsourcing Buchführung, Outsourcing Ukraine, Buchhaltung, Buchführung, Accoun:ng, Payroll, Accoun:ng Ukraine, Payroll Ukraine, Lohnbuchhaltung Ukraine, Steuerberatung Ukraine, Tax Consul:ng, Ukrainian Accoun:ng, Ukrainian Payroll, Strategy Ukraine, Strategieberatung Ukraine, Strategy Consul:ng Ukraine, Strategie Ukraine, Restrukturierung, Restructuring, Einkommensteuer Ukraine, VAT Ukraine, Corporate Income Tax Ukraine, Profit Tax Ukraine, Income Tax Ukraine, Umsatzsteuer Ukraine, Mehrwertsteuer Ukraine, Outsourcing Ukraine
By Resolu:on No. 55 of 10.02.2016 the Cabinet of Ministers of Ukraine amended the Procedure to penalize for the viola:ons of labor legisla:on presumed by the Labor Code (Art. 265) and by the Law of Ukraine "On Employment" (Art. 53). The financial penal:es could be imposed on the basis of: § court decision (in the case of actual admission of an employee to work without signing relevant employment agreement (contract) or a
part-‐:me employment when in fact the full-‐:me employment exists); § report of the State Labor Inspec:on of Ukraine. The informa:on regarding responsibility for viola:on of labor legisla:on is the table below: Ar:cle 265 of the Labor Code does not set the period of limita:on to apply the penal:es. Meanwhile, the Tax Code (Art. 102) prescribes the 1095 days limita:on period for the penal:es. Due to the lack of prac:ce it is difficult to presume regarding the period of limita:on would be applied to the penal:es.
Viola0on Penal0es
actual admission of an employee to work without signing relevant employment agreement (contract); a part-‐:me employment when in fact the full-‐:me employment exists; payment of salary (remunera:ons) without calcula:on and paying of payroll related taxes and withholdings;
30 min. Salaries
UAH 41,340 – from 01.01.2016 UAH 43,500 – from 01.05.2016
not paying salary for more than one month or not paying in full; 3 min. Salaries
UAH 4,134 – from 01.01.2016 UAH 4,350 – from 01.05.2016
non-‐complying with the minimum state guarantees of labor remunera:on; non-‐complying with legal guarantees and privileges for employees, who are involved in the performance of military service;
10 min. Salaries
UAH 13,780 – from 01.01.2016 UAH 14,500 – from 01.05.2016
other viola:ons of labor legisla:on. 1 min. Salary UAH 1,378 – from 01.01.2016 UAH 1,450 – from 01.05.2016
HWC, Buchhaltung Ukraine, Buchführung Ukraine, Outsourcing Buchhaltung, Outsourcing Buchführung, Outsourcing Ukraine, Buchhaltung, Buchführung, Accoun:ng, Payroll, Accoun:ng Ukraine, Payroll Ukraine,
Lohnbuchhaltung Ukraine, Steuerberatung Ukraine, Tax Consul:ng, Ukrainian Accoun:ng, Ukrainian Payroll, Strategy Ukraine, Strategieberatung Ukraine, Strategy Consul:ng Ukraine, Strategie Ukraine, Restrukturierung, Restructuring, Einkommensteuer Ukraine, VAT Ukraine, Corporate Income Tax Ukraine,
Profit Tax Ukraine, Income Tax Ukraine, Umsatzsteuer Ukraine, Mehrwertsteuer Ukraine, Outsourcing Ukraine,Henniger Winkelmann Consul:ng, Payroll Accoun:ng Ukraine, IFRS, US GAAP, Transfer Pricing www.hwc.com.ua, Due Diligence Ukraine, Internal Audit Ukraine, Legal Address Ukraine, Business Address Ukraine, GeschäRsführer Outsourcing, Outsourcing GeschäRsführer, Outsourcing General Director Func:on Ukraine, HWC LLC Ukraine, Buchhaltung Ukraine, Outsourcing Accoun:ng Ukraine, Outsourcing Buchführung Ukraine, Outsourcing Payroll Ukraine
HWC, Buchhaltung Ukraine, Buchführung Ukraine, Outsourcing Buchhaltung, Outsourcing Buchführung, Outsourcing Ukraine, Buchhaltung, Buchführung, Accoun:ng, Payroll, Accoun:ng Ukraine, Payroll Ukraine, Lohnbuchhaltung Ukraine, Steuerberatung Ukraine, Tax Consul:ng, Ukrainian Accoun:ng, Ukrainian Payroll, Strategy Ukraine, Strategieberatung Ukraine, Strategy Consul:ng Ukraine, Strategie Ukraine, Restrukturierung, Restructuring, Einkommensteuer Ukraine, VAT Ukraine, Corporate Income Tax Ukraine, Profit Tax Ukraine, Income Tax Ukraine, Umsatzsteuer Ukraine, Mehrwertsteuer Ukraine, Outsourcing Ukraine, Henniger Winkelmann Consul:ng, Payroll Accoun:ng Ukraine, IFRS, US GAAP, Transfer Pricing www.hwc.com.ua, Due Diligence Ukraine, Internal Audit Ukraine, Legal Address Ukraine, Business Address Ukraine, GeschäRsführer Outsourcing, Outsourcing GeschäRsführer, Outsourcing General Director Func:on Ukraine, HWC LLC Ukraine, Buchhaltung Ukraine, Outsourcing Accoun:ng Ukraine, Outsourcing Buchführung Ukraine, Outsourcing Payroll Ukraine
Making your business work – is what we do!
HWC LLC Ukraine Kyiv 04205 Obolon Residence Obolonsky Prospekt 26
+380 44 451-‐5154 office@hwc.com.ua www.hwc.com.ua
Recommended