PAYROLL, PAPER RECORDS AND INFORMATION ON WORK ACTIVITY TO PFU

Accountability at the enterprise plays a large role in ego functioning. After all, payments and information about the employee's labor activity depend on the employer's proper reporting. Therefore, you should understand what and how to lead and serve correctly.

Payroll reporting

Today, the employer submits a consolidated salary statement. Such reporting is submitted once a quarter and includes information on accruals and payments of personal income tax and social security tax. But at the beginning of September, in the first reading, the Verkhovna Rada of Ukraine adopted amendments to the submission of monthly salary statements. To date, this has not yet entered into legal force, but it is worth following these changes, since in accordance with the Tax Code of Ukraine, updated reporting is submitted in the next reporting period after the adoption of the corresponding changes.

Paper labor books

From 2021, the transition to electronic work books began, but this did not remove the employer's question about what to do with paper books and who should be responsible for them.

In accordance with the Law of Ukraine No. 1712, the employer is no longer obliged to keep the employment records of those employees who were employed after June 10, 2021. That is, if the employee got a job after the specified date, then the information about his work is entered in the electronic work book. The entry in the paper is made at the request of the employee. The employer does not have the right to refuse to make such an entry, but at the same time, he is not obliged to keep such a work record in himself. As for employees who worked until June 10, 2021, the employer can issue them their employment book for signature after entering all the necessary information in the electronic one.

That is, after the digitization of the employee's work book, the paper copy is returned to the employee under his personal signature, subsequent entries in the paper version are made at the request of the employee. The transition period is 5 years, that is, until 2026. But if the employer processed the data earlier and digitized the work book before the specified deadline, he can return it to the employee.

Information about employment at PFU

In the PFU, information about the employee's labor activity is submitted by the employer in electronic form through the PFU web portal. This can be done in two ways: scanning documents and applying a digital signature to them, or directly creating an electronic record in the policyholder's office, to which scanned copies of the documents on the basis of which such a record was made are added.

Consequently, regulatory documents governing reporting and filling out all necessary documents are often amended. Changes and additions are made to them, which are important not to be omitted. After all, incorrect or untimely entry of such information will create additional problems for both the employer and the employee. If it is difficult to track changes on your own, you can always turn to a specialist for help.