Tax and accounting insights for Ukraine
18.03.24
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Starting April 1, 2024, new fines for using undeclared labor!

We remind you that according to the Law of Ukraine "On the State Budget of Ukraine for 2024", the minimum wage will increase to UAH 8,000 starting from April 1.

The general grounds for liability for violation of labor laws are set forth in Article 265 of the Labor Code, and they depend on the amount of the minimum wage:

Type of sanction Grounds for imposing a sanction
10 times the minimum wage for each employee in respect of whom the violation was committed

 

 

from 01.04.2024 - UAH 80,000;

warnings - to legal entities and individual entrepreneurs who are single tax payers of the first to third groups;

30 times the minimum wage for repeated violations within 2 years

 

from 01.04.2024 - UAH 240,000.

- for the actual admission of an employee to work without an employment agreement (contract);

 

- for hiring an employee on a part-time basis or under an employment contract with non-fixed working hours in case of actual performance of work during the entire working time;

- for payment of wages (remuneration) without accrual and payment of the unified social tax and taxes.

2 times the minimum wage for each employee in respect of whom the violation was committed

 

 

starting from April 1, 2024 - UAH 16,000.

- for non-compliance with minimum state guarantees in labor remuneration.
Eastern Interregional Department of the State Labor Service

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