Peculiarities of taxation of remuneration under a gig contract of Diya City resident specialists have been clarified

The Verkhovna Rada adopted in the first reading Draft Law No. 9319, which clarifies the peculiarities of taxation of wages and (or) remuneration under a gig contract of specialists of a Diia City resident who has acquired the status of a resident in a startup.

The draft law provides for several technical amendments to a number of laws to ensure the proper functioning of the legal regime of Diia City and its adaptation to the conditions of martial law in Ukraine.

The document provides for amendments to:

1) to the Tax Code to clarify the peculiarities of taxation of wages and (or) remuneration under a gig contract of specialists of a Diia City resident who has acquired the status of a resident in accordance with the procedure set forth in part 3 of Article 5 of the Law on Diia City;

2) to the Law of Ukraine "On Collection and Accounting of the Single Contribution for Obligatory State Social Insurance" to clarify the specifics of the amount of the single contribution paid for the specialists of a Diia City resident who has acquired the status of a resident in accordance with Part 3 of Article 5 of the Diia City Law;

3) to the Diia City Law, in particular, regarding:

• improving the peculiarities of applying for the Diia City resident status and the peculiarities of consideration of such an application;
• supplementing the peculiarities of the Diia City register in order to bring it in line with the requirements of the Law of Ukraine "On Public Electronic Registers";
• clarification of the powers of the authorized body (within the meaning of the provisions of the Diia City Law) to formulate and implement state policy in the field of development and functioning of the Diia City legal regime;
• defining additional peculiarities of the impossibility of acquiring Diia City residency by legal entities whose direct or indirect shareholder is a resident of the aggressor state;

4) to the Law of Ukraine "On Mobilization Preparation and Mobilization" to clarify the categories of persons liable for military service subject to reservation, in particular, the possibility of reserving persons liable for military service who are gig-specialists of Diia City residents;

5) to the Law of Ukraine "On Education" to enable gig-specialists to receive education while performing work and/or providing services under a gig-contract, which involves combining education in educational institutions.