FOP ACCOUNTING AND PERSONNEL: MILITARY RESETTLEMENT

The introduction of martial law affected all categories of the population without exception. Individual entrepreneurs were no exception. For the FOP, it was necessary to take into account legislative changes in personnel registration and accounting reporting in its work.

Personnel registration of employees during martial law

According to the Law of Ukraine No. 2136-9, during martial law, the employer may enter into labor contracts with the employee in any form. That is, the legislator thereby allowed the conclusion of a contract in oral form. The change applied to all employers, as well as FOP employers can also conclude employment contracts in oral form. Another innovation was that during martial law, the employer may or may not set a probationary period. This is his right, not his duty. There have also been some changes in the dismissal process, namely, the employer can dismiss the employee at the time he requests without serving the two-week period.

Local personnel documents

During the period of martial law, the employer-FOP independently determines which personnel documents will be kept during the war. But it is necessary to keep records of the work performed by the employee and the expenses that are directed to the payment of labor.

The taxation system

Entrepreneurs who are in the 1st or 2nd tax group have received the right not to pay a single social contribution for themselves, and the FOP of the 3rd tax group, regardless of the income they receive, have the right to switch to a simplified taxation system and pay only 2% of the income. It is also worth noting the fairly simple procedure for switching to a simplified taxation system. The FOP only submits an application for transfer to the territorial body of the DPS, and simplified taxation will begin to apply the very next day after submitting the application. Tax sanctions for the late payment of VAT and a number of other tax benefits were also abolished.

Therefore, during the martial law, entrepreneurs received tax relief, which should have a positive effect on work in wartime conditions.

Accounting reporting

According to the amendments made to the Tax Code of Ukraine, if an entrepreneur is unable to submit a report due to hostilities, he is exempted from sanctions for its untimely submission.

Initial documents

If the primary documents of the FOP are damaged or lost as a result of hostilities, then the FOP must submit an application to the supervisory body in an arbitrary form about the loss or damage of the primary documents. In the application, it is necessary to specify the circumstances under which the original documents were damaged or lost.

As can be seen from the above, since the beginning of the war, the accounting and personnel activities of the FOP have undergone some rebooting and adapted to work in new realities.

But it should not be forgotten that changes in regulations are constantly being made, so you need to monitor them in order not to miss important points that may apply to the work of the FOP. If it is not possible to do it yourself, then you can use the services of specialists to keep abreast of the latest innovations and legislative changes.