L&M Finance Group

August changes in legislation for the period of martial law

In accordance with the Law No. 2421-IX of July 18, 2022a special form of an employment contract with an unfixed work schedule is introduced from August 10 .
This law introduces the following amendments and additions, in particular :
-        To the Law No. 2121 (Labor Code) was added an additional art. 211 on the introduction of an employment contract with non-fixed working hours, the peculiarity of which is the absence of a specifically set time for the performance of work, work for an employee arises only if such work is received from the employer in accordance with an employment contract without guarantee providing such work on a permanent basis.
-        An approximate form of an employment contract with a non-fixed work schedule is approved exclusively by the Central Executive Authority, which ensures the formation of state policy in the field of labor relations.
-        It is determined that the employer, at its discretion, determines the time for involving the employee to work, the volume , mode and duration of work, indicating this in the employment contract with the employee.
-        The law determines that the maximum number of employment contracts concluded with an unfixed schedule with an employee cannot exceed 10% of the total number of employment contracts concluded at the enterprise.
-        Entrepreneurs and legal entities employing less than 10 employees are entitled to conclude no more than one employment contract with an unfixed schedule with an employee.
-        The minimum working time schedule of an employee within one calendar month in accordance with this employment contract is thirty-two hours (32).
-        When accruing wages (income) to employees working under an employment contract with a non-fixed work schedule, the single contribution rate, 22%, is applied to a certain accrual base, regardless of its size.

On August 12, Law No. 7664 of August 12, 2022 on the extension of martial law in Ukraine was published .
The law provides for the extension of the martial law of Ukraine from 05:30 on August 23, 2022 for a period of 90 days - until November 21.

On August 19, Resolution of the Cabinet of Ministers No. 928 was published on the extension of quarantine throughout Ukraine until December 31, 2022.

The government has adopted a Decree that helps support the economy and business in Ukraine. For the mobility and efficiency of business during the period of martial law, from September 1, Diya launches the єVіdryadzhennya program (in an experimental format).
Such a program can be used by both individual entrepreneurs and legal entities that :
-        filed tax returns;
-        there is no debt to pay a single contribution to state social insurance;
-        the company's average salary is at least UAH 20,000;
-        made a guaranteed payment of UAH 200,000;
-        the number of insured persons for the last month of the reporting quarter must be at least ten people.
No more than 10% of the number of insured persons can receive an exit permit at the same time, but no more than 10 people from the company at the same time.

On August 19, the State Tax Service published the news on its website that Ukraine joined the Multilateral agreement CRS ( original - Multilateral Competent Authority Agreement on Automatic Exchange of Financial account information ).
The main purpose of such accession is the implementation of the CRS common reporting standard, which is one of Ukraine's international obligations as a member of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes between the Tax Administrations of the participating countries.
Also, the Ministry of Finance of Ukraine has already developed and prepared a draft law on the adoption and implementation of an international standard for the automatic exchange of information on financial accounts in the tax system of Ukraine.

On August 25, the Committee on Agrarian politicians was submitted for consideration and recommended to be adopted as a basis by the Verkhovna Rada of Ukraine a bill on the resumption of the system for registering the rights to lease agricultural land plots No. 7636 dated 05.08.22 .
aim given project law is recovery systems registration of lease rights land plots for agriculturalpurposes , as before the establishment of martial law, in particular :
-        Initiate introduction of land rights plots for agricultural purposes , registered in the RVA in the registration books , in the State Register of Rights to Real Estate.
-        Change the provisions of paragraph 27 of the Transitional Provisions of the Land Code of Ukraine regarding the application of actions to formalize the rights to land for the period of martial law not functioning within 30 working days.
-        Restore the holding of land auctions for the transfer to use of land plots for agricultural purposes of state, communal property.
-        Establish that individuals, legal entities that have received the right to permanent use of land plots of state, communal property, which, in accordance with the Law of Ukraine, cannot be subjects of such a right, can redeem land plots with installment payment.