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Hired director at an enterprise that does not carry out business activities. Is wages paid?

The director of the enterprise, institution, organization (hereinafter – the enterprise) can be either the owner (founder) or the employee, as provided for in Articles 65 and 128 of the Commercial Code of Ukraine (SCU).
As the moratorium on conducting inspections of the State Labor and DPS has been canceled, business owners have faced topical issues: how to legally correct the employment relationship with the director and what is the difference in such design between the founder of the company and the employee.

If the owner of an enterprise personally serves as a director, then, of course, he wants to optimize the costs of his business. After all, in this way, the enterprise does not need to employ itself, pay wages and deduct to the budget (personal income tax (hereinafter – PIT), single social contribution (hereinafter – ESV) and military fee).
But in order to prevent the owner from having to make a fine in accordance with Article 265 of the Labor Code of Ukraine (hereinafter referred to as the Labor Code), the statutory documents should be brought in line with the requirements of the current legislation and the advice given below should be taken into account.
GCU gives the owner of the enterprise the right to independently manage the enterprise, if provided by the constituent documents.
It should be understood that legally the founder does not perform the duties of the director of the enterprise, but merely entrusted him with certain managerial functions. And this is his main difference from the director – the hired employee.
The performance of the founder of the duties of the director is determined by the following legal norms:
• Part 2 of Art. 65 and Part 4 of Art. 128 MCU, according to which the founder can exercise his rights to manage an enterprise directly or through authorized bodies on the basis of the statute or other constituent documents;
• Part 3 and Part 4 of Art. 8 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, according to which it is necessary to keep an accounting record, and therefore, the founder has the right to sign financial, tax and other reports;
• Clause 48.5.1 of the PCU, according to which the owner can sign the tax return himself.
It is not necessary to conclude an employment contract with the founding director.
If there is no such contract, then there is no obligation to pay or pay wages to the founder. Moreover, no legislative norm obliges the owner of an enterprise to conclude an agreement with itself, including an employment contract.
Since, according to the law, labor relations provide for the payment of a wage-worker, then when drawing up the powers of the founder as the director of the issue of payment of his labor is not put.
It is believed that the owner can manage an enterprise without salary only if the enterprise is suspended or suspended. However, this opinion seems to be erroneous, because the law allows the owner of the enterprise to manage the enterprise at any time. The main thing is that this was provided for by the charter of the company or other constituent documents.

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