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How to resume activities after quarantine ends? What about remote employees?

?Officially, quarantine continues in Ukraine, but there are some indulgences. This is very good news for business entities that have temporarily stopped their work for more than two months. That is, they have the opportunity to gradually return to their usual rhythm of life.
But now, the questions have become topical: “How to properly restore your activities and get out of quarantine?” The heads of enterprises are interested in the questions: “How to finish the simple, if it was issued, or how to transfer workers from remote work to regular work?”

? Returning workers to normal work hours
First, in order for workers to be able to return from teleworking to regular work, it is necessary to analyze the order to transfer them to teleworking. That is, you need to understand on what basis the workers were at home. This can be their personal application for a vacation at their own expense, an order for the enterprise about downtime, or an order to transfer workers to teleworking. It is important to indicate for what period such an order was issued. If, for example, in the order it was noted before the end of the quarantine or before the release of quarantine, but at the same time it was not indicated to which specific date, then the head of the enterprise needs to issue a new order. In which to indicate that in connection with the weakening of quarantine measures, the work of the enterprise is resumed. But if the order already indicated the date, for example, that the employees of the enterprise do not work until May 25, 2020, then in this case, the order to complete the remote work is not needed.

In order for an employee who is at home to get acquainted with the order, you can send him a scanned copy of such an order by any means of electronic communication (e-mail, vibeer or other social network). After familiarization, the employee must send a letter about familiarization with the order in the same way. After going to work, at the end of quarantine, the employee can personally sign this familiarization order.

?Remote employees
If, since the beginning of quarantine, the employees of the enterprise were transferred by an order to switch to teleworking, then an order is issued to end the teleworking of employees.

?Simple Enterprise
In the case of registration of the downtime of the enterprise for the period of quarantine, an order is issued on the completion of the downtime and the exit of workers to work.

? Holidays at own expense during the quarantine period
If there are employees who wrote leave applications at their own expense before the end of quarantine, then in this case there must be an employee’s statement about interrupting the vacation from a certain date. On the basis of this statement, an order must be issued to interrupt the vacation at its own expense.
On the resumption of the work of the enterprise, no messages to the regulatory authorities need to be made. The legislation does not talk about this and it is not provided for by any normative legal acts. That is, there are no peculiarities for restoring the work of the enterprise after quarantine.

If a business entity closed its outlet during quarantine, then accordingly he did not carry out settlement operations. There was no need to inform the tax authorities about the suspension of the cash register. But the tax authorities recommend that this fact should be confirmed by an order to suspend the cash register.
So, informing them about the resumption of activities is also not required. Do not worry about the fact that the PPO will be blocked if information is transmitted to the GNSU server. The blocking will be removed immediately after the PPO connection with the server is restored.

?The order of filing form No. 20-OPP
If a business entity has submitted information to the tax authorities on the withdrawal of certain taxable items from operation due to quarantine, then in case of resumption of these facilities, it is necessary to submit Form No. 20-OPP.
In column 9, you must indicate the state of the object of taxation “2” – to be operated.

? Cushioning
The legislation does not provide for the grounds for the suspension of the accrual of depreciation funds for the period of temporary downtime. Therefore, the accrual of depreciation for such objects will still have to be done. But expenses that were for amortization may possibly be included in other operating expenses.
After the resumption of operation of the facilities, the costs should be reflected in the usual way.
The tax authorities believe that for the period in which production fixed assets were not used and there was no operation, tax depreciation is not charged on such fixed assets.
If a business entity has chosen this approach, tax depreciation will be charged from the next month after the resumption of operation.

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