According to the Office of Large Taxpayers of the State Fiscal Service, the Law of Ukraine "On the State Budget of Ukraine for 2019" provides for the establishment of the minimum wage of UAH 4,173 from January 1. Along with the increase of the minimum wage, the size of the penalties foreseen for violation of labor legislation increases.
So how has financial responsibility changed for violating labor laws?
We respond:
30 minimum wages, which is 125 190 UAH (in 2018 - 111 690 UAH), for each employee for the following violations:
- actual admission of an employee to work without the employment contract;
- registration of an employee for part-time work in case of actual performance of work full time;
- payment of wages (remuneration) without accrual and payment of a single contribution.
10 minimum wages - 41 730 UAH (in 2018 - 37 230 UAH) for:
- non-observance of the minimum state guarantees on wages (for example, for non-payment of work at night, work on a holiday or holiday, overtime work and other issues of remuneration)
- failure to comply with statutory guarantees and privileges for employees involved in the performance of duties, predictions by the laws of Ukraine.
3 minimum wages - 12 519 UAH (in 2018 - 11 169 UAH) for:
- violation of established terms of payment of wages to employees, other payments stipulated by the law on labor, more than one month, payment of them not in full.
1 minimum salary - 4 173 UAH (in 2018 - 3 723 UAH) for:
- violation of other requirements of labor legislation.
The managers of the enterprises apply administrative liability from UAH 8,500 to UAH 17,000 - for the actual admission of an employee without a contract of employment and for the late notification of the fiscal service about the acceptance of an employee to work.
For example, actual access to the work of an employee without an employment contract (order) can cost the employer 142 190 UAH (125 190 UAH + 17 000 UAH) + payment of such salary to an employee at a rate not lower than the average wage for the corresponding type of economic activity in the region for the relevant period.
