The list of travel expenses that are reimbursed to the employee and are not subject to personal income tax and the military levy is clearly defined in clause 170.9.1 of the TCU. (more…)
The Cabinet of Ministers has set out in a new version the Procedure for providing and returning funds aimed at financing partial unemployment benefits for the quarantine period established by the Cabinet of Ministers to prevent the spread of acute respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus on the territory of Ukraine (the Procedure).
Starting from July 1, 2021, the subsistence minimum will be increased for all population groups (see Table). This is provided for in Article 7 of the Law of Ukraine “On the State Budget of Ukraine for 2021” No. 1082-IX dated December 15, 2020.
The company introduces the following remuneration scheme for top management: 50% of the salary is fixed in UAH, 50% — in EUR with payment at the NBU foreign exchange rate on the last business date of the month in case of an increase in the foreign exchange rate. For example, the salary as of March 1, 2021, is UAH 100 thousand. UAH 50 thousand are fixed in the corresponding parts — in EUR at the foreign exchange rate as of March 1, 2021.
A taxpayer who is required to publish the annual financial statements and annual consolidated financial statements together with the audit report has the opportunity to send them to the controlling body through the private part of the Personal account no later than June 10 of the year following the reporting year: (more…)
Old and New Signs of Income
The new salary reporting, which includes the forms of reporting on the unified social contribution (USC), personal income tax, and military levy, is already in effect.
About some features of filling out Form No. 4DF – the “successor” of form No. 1DF: (more…)
