Criminal practice
Anti-corruption measures
Arbitrage practice
Legal assistance
State registration
Migration services
real estate and construction
Accounting outsourcing
Tax practice
Family practice


 With the introduction of quarantine measures, the authorities promised not to leave people face to face with the problem. There were promises that citizens who partially lost their earnings due to quarantine will be able to receive compensation from the state.

 More than two months have already passed since the introduction of quarantine restrictions, but did someone receive the promised help?

 This does not apply to everyone, because only business entities (small or medium-sized businesses) who have transferred workers for part-time quarantine can apply for assistance from the state.

 After applying for help, the employee will receive two payments:

  • The first payment is the actual wage for the hours worked.
  • The second payment is assistance in the amount of 2⁄3 of the employee’s salary for each unworked hour. Such assistance will be paid through the employer.

 But for most employers, they will not receive such assistance. This applies to those who send workers on vacation (including at their own expense). So did the majority, because for the period of quarantine the period of stay on vacation at your own expense is not limited.

 Also, those employees for whose enterprises a simple payment of 2⁄3 of wages is registered cannot be eligible for assistance from the state. Another category of workers who do not receive assistance is those that work on a part-time basis at the initiative of the employee, that is, if the employee himself asked to be transferred to a part-time or part-time work, he cannot claim compensation from the state .

 But even if the employee has the right to receive assistance from the state in connection with a partial loss of work, then getting it is not so simple.

 In order to receive such help, the employee must contact the employment center within 30 days from the date of termination of the enterprise.

 But since the procedure for providing benefits to those who entered into force only on 04/28/2020, it is impossible to receive assistance in March.

 To get help, you usually need to collect a package of documents. The site of the employment center has a list of documents that must be collected.

 Among the main documents is a copy of the order on suspension of activity certified by the head of the enterprise. Which should reflect that the employer, on his own initiative, has established part-time work for employees. But difficulties may arise here, because according to Art. 32 of the Labor Code, the establishment of a part-time day falls under the qualification “change of essential working conditions” in accordance with the legislation, the employee must be warned about this for two months, which in this case were not.

 But, if we discard the conditions of labor legislation, then theoretically the employment center can appoint such assistance.

 But again, there are other pitfalls, in particular, in the explanation of Gostrud it is noted that during quarantine it is necessary to comply with the norms of the Labor Code, that is, there must be a warning for two months to change the essential working conditions. If this norm is not met, then the employer may be fined in the amount of the minimum wage, and the official also an administrative fine.

 Another document that an employee will need to get help is a tax certificate from ERUs for the last 6 months.

 Even if assistance is received and an agreement with the employment center with the employer is concluded, there is still the question of how to receive it. From the moment of conclusion of the contract, the employer must receive funds from the employment center within three days. Then he must pay it to the employee on a separate statement and send a report on the payment within 5 days from the date of such payment.

 Also, after the payment is completed, there are restrictions on the dismissal of employees who have received such assistance. Of course, you can fire an employee, but you will have to return the help that was paid, in some cases in full.

More on taxes

 With such assistance taxes are also deductible, including personal income tax and military duty. The employer must reflect such deductions in the form of № 1DF, although this contradicts the Tax Code of Ukraine, in particular paragraph 165.1.1, but employers do not want to argue with the tax authorities.

 So, many employers and enterprises have not received any compensation from the state for the suspension of their work during the quarantine period.

 And the employer himself does not receive anything, because such assistance is provided for payment to an employee who works part-time on the initiative of the employee.

Author: Kristina Vorozhbitova

Хотите перезвоним вам за
2 минуты ?