L&M Finance Group

Changes to the legislation for April 2024

On April 1, in accordance with the Resolution adopted last year on the import of humanitarian aid in support of the Armed Forces of Ukraine and the population as a whole, the registration of imported aid will now be carried out, instead of paper, only in electronic form through the automated humanitarian aid registration system, link.

Therefore, starting from April 1, the declaration and accounting of humanitarian aid will take place through the electronic platform, [ Electronic resource ]: (https://good.gov.ua).

Regarding how to register and use this electronic platform, we wrote earlier, you can learn more about this function at the link : https://lmfgr.com/tpost/6y17knylm1-elektonne-deklaruvannya-gumantarno-dopo.

From April 1, in accordance with the changes made to the State Budget, the minimum wage will increase.

According to these changes, the following amounts of the minimum wage are expected:

- In the monthly calculation, it will be 8,000.00 hryvnias.
- The hourly rate will be UAH 48.00.

Accordingly, tax calculations were changed, in particular :

- Personal income tax = UAH 1,440.00.
- MC = 120.00 hryvnias.
- SSC = 1,760.00 hryvnias.

On April 2, the Ministry of Finance adopted Order No. 161 on updating the form and content of the ownership structure.

The form of the ownership structure proposed by the order enables legal entities to submit it to the EDR in electronic form and to perform an automated check of the ownership structure and information on the ultimate beneficial owners using the EDR software.

The changes, in particular, establish:

- the form and content of the ownership structure of a legal entity;

- requirements/parameters for registration of the ownership structure;

- the information that must be entered for each person specified in the ownership structure;

- method of determining the size of participation in a legal entity in the relevant chain of share ownership (corporate rights);

- submission of a schematic image of the property structure and requirements for its registration;

- a list of documents to be added to the property structure.

The ownership structure will reflect:

- all persons who directly or indirectly own one legal entity independently or jointly with other persons (all members of the legal entity and each person in each chain of control / ownership);

- all persons who, regardless of formal ownership, have the possibility of significant or decisive influence on the management or activity of a legal entity;

- the amount of participation (percentage of corporate rights) owned by each individual and/or legal entity, each trust and/or other similar legal entity in another legal entity, trust or other similar legal entity.

The order enters into force 90 days after the termination or cancellation of martial law in Ukraine.

On April 4, the law on the electronic registration of conscripts with the creation of an electronic cabinet of conscripts came into effect.

The law makes changes to other normative legal acts, which provide for the following changes :

- Information interaction between state registers in connection with the acquisition of the status of a participant in hostilities.

- The possibility to submit a paper / electronic application for the status of a participant in hostilities.

- Establishing the features of acquiring the status of a participant in hostilities during martial law.

- Entering information into the unified register of conscripts regarding personal data of conscripts, conscripts and reservists; entering service data of conscripts, conscripts and reservists; data on the need for staffing of the Armed Forces of Ukraine and other military formations formed in accordance with the laws of Ukraine, in addition to information that constitutes a state secret.

- Expansion of personal data about conscripts, conscripts and reservists, which will be entered in the specified Register. (in particular, contact numbers and e-mail addresses; information on foreign language skills; information on the completion of educational and advanced training courses; information on documents that give a citizen of Ukraine the right to leave Ukraine and enter Ukraine; information on documents issued for going abroad for permanent residence, or leaving for permanent residence abroad, or returning to Ukraine; information about a driver's license for the right to drive a vehicle; information about a tractor driver's license for the right to drive tractors, including self-made ones, self-propelled agricultural, reclamation and road construction machines; information about decisions subject to enforcement - executive documents).

On April 11, a law was adopted to update the legislation in terms of mobilization and certain issues of military service and military registration.

In general, this law amended the Labor Code, the Code of Administrative Procedure and Laws dated 20.12.1991 No. 2011-XII "On Social and Legal Protection of Servicemen and Members of Their Families", dated 21.05.1997 No. 280/97-VR "On Local Self-Government in Ukraine", dated 09.04.1999 No. 586-XIV "On local state administrations", dated 16.03.2000 No. 1550-III "On the legal regime of a state of emergency", dated 21.10.1993 No. 3543-XII "On mobilization preparation and mobilization" , dated 03.25.1992 No. 2232-XII "On military duty and military service", dated 02.03.2015 No. 141-VIII "On military-civilian administrations", dated 05.12.2015 No. 389-VIII "On the legal regime of martial law ", dated 10.12.2015 No. 889-VIII "On Civil Service", dated 14.10.2014 No. 1697-VII "On the Prosecutor's Office", dated 07.02.2015 No. 580-VIII "On the National Police", dated 02.06.2016 No. 1404- VIII "On executive proceedings".

The law changed the procedures for carrying out mobilization activities, military registration of conscripts, conscripts and reservists, as well as certain issues regarding the establishment of deferment from military service, completion of military service, issues of social protection and motivation, as well as the issue of issuing additional powers to law enforcement agencies in terms of mobilization measures

This law has already been published on the website of the Verkhovna Rada of Ukraine, [ Electronic resource ]: https://zakon.rada.gov.ua/laws/show/3633-IX#Text .

According to the text of the law, it enters into force on May 18, 2024.

On April 25, the Verkhovna Rada of Ukraine adopted a law on amendments to the Labor Code regarding the establishment of an additional ground for terminating an employment contract at the initiative of the employer and some other issues.

In particular, it is provided that at the initiative of the employer, the employment contract may be terminated in connection with the following new grounds:

- entry into legal force of a court verdict by which the employee was convicted (except for exemption from serving a probationary sentence) for committing a crime against the foundations of national security of Ukraine;

- non-compliance by the employee with the rules of conduct at the enterprise, institution, organization in terms of the provisions provided for in Part 2 of Art. 142 of the Criminal Code.

At the same time, the draft law is supplemented by Part 2 of Art. 142 of the Labor Code provisions, according to which rules of internal labor regulations can be rules of conduct at an enterprise, institution, organization, which contain provisions, in particular, about:

- provision by employees of information regarding their existing connections with natural persons whose place of permanent residence (stay, registration) is located in the territory of the aggressor state or the temporarily occupied territory of Ukraine;

- the obligation of employees not to disclose information with limited access, in particular, information that constitutes a state or commercial secret, as well as about the conditions of working with confidential information.

From now on, it will be mandatory to establish rules of conduct at enterprises, institutions, organizations that are of strategic importance for the economy and security of the state, and/or objects or operators of critical infrastructure.

The law will enter into force three months after its publication.

On April 25, the Verkhovna Rada of Ukraine adopted a law on amendments to some legislative acts of Ukraine regarding the regulation of the work of domestic workers.

Therefore, the Code of Criminal Procedure was supplemented with a new ch. XI-A "Labor of domestic workers", which defines:

- the concepts of domestic work (this is work performed for the household under an employment contract) and domestic worker (this is an individual who performs domestic work within the framework of labor relations with the employer);

- the legal status of domestic workers and the specifics of its regulation, in particular the mandatory terms of employment contracts with domestic workers;

- additional rights, obligations, guarantees and working conditions of domestic workers;

- working time and rest time of domestic workers;

- features of terminating an employment contract with a domestic worker;

- peculiarities of monitoring compliance with the legislation on the work of domestic workers.

In addition, taking into account the specifics of the relationship between the domestic worker and the employer, the draft law proposes to provide for the voluntary participation of domestic workers in the system of mandatory state social insurance.

This Law enters into force three months after its publication. Within three months from the date of publication of this Law, the Cabinet of Ministers must bring its normative legal acts into compliance with this Law.