In Ukraine, the minimum wage is a state social guarantee. It is mandatory for enterprises of all forms of ownership and management.. Specialists of the Main Department of the State Tax Service in the Zaporozhye region told whether the regulatory authorities have the right to exercise control over its accrual, deduction of personal income tax from its amount.
Thus, according to Article 1 of the Law of Ukraine dated March 24, 1995 No. 108/95-ВР “On wages”, wages are remuneration, calculated, as a rule, in monetary terms, which, under an employment contract, the employer pays to the employee for the work performed by him.
[see_also ids\u003d"
According to Article 3 of the Law, the minimum wage is the minimum wage established by law for the monthly (hourly) work norm performed by the employee.
Guarantees for ensuring the minimum wage are defined in article 3 note. 1 Law.
The source of funds for the remuneration of employees of self-supporting enterprises is a part of the income and other funds received as a result of their economic activities (Article 4 of the Law). The remuneration of employees of the enterprise is made as a matter of priority. All other payments are made by the enterprise after the fulfillment of wage obligations (Article 15 of the Law).
[see_also ids\u003d"
According to Art.. 35 of the Law provides that control over compliance with legislation on remuneration is carried out by:.
the central executive body that implements the state policy on supervision and control over compliance with labor legislation;
tax authorities.
According to paragraph 75. 1 article 75 of the TCU, the regulatory authorities have the right to conduct cameral, documentary (scheduled or unscheduled); on-site or not on-site) and factual checks.
“According to paragraph 80. 1 and subparagraph 80. 7 paragraph 80.
2 of Article 80 of the CCU, in the event that there is and / or receive, in accordance with the procedure established by law, information on the use of labor of hired persons without proper registration of labor relations and payment by employers of income in the form of wages without paying taxes to the budget, the regulatory authorities carry out an actual audit without warning the taxpayer (person).
Earlier, we wrote that deputies in the Verkhovna Rada propose to increase the cost of payments to military personnel and their families through the application of restrictions on payroll in the public sector during martial law.