What offers can businesses offer and can private companies book – Ukraine – tsn.ua

The Verkhovna Rada has filed several draft laws providing for “economic reservation” from mobilization.

Lawyer Roman Simudin is his Network light-Connelly explained in detail about economic reservation – what is provided, what amounts, whether FOPs will be reserved, how draft laws differ.

Simudin firmly believes that there will be economic reservation, because after mobilization and strengthening of responsibility, part of the institutions simply Went “into the shadows”.

“That’s why we have to look for some economic compensation, so we can’t simply stop this process and no one will go away,” believes the lawyer.

Economy booking terms

Bill No. 11331 explains who can book whom. In particular, the final rules state the following: Business enterprises that pay the state budget on a monthly basis the mandatory reservation fee established by the tax code for each reserved employee and do not have dues. Payment of wages and state-level local taxes, fees and other mandatory payments.

According to Simut, in order for the company to reserve employees, the following requirements are established:

• The first is the official employment status of such an employee.
• Second is non-arrears in payment of wages and taxes and fees.

He also insisted that the company must pay the amount required for the reservation on a monthly basis. Therefore, violation of this requirement will also result in loss of reserved employee status.

Reservation of FOPs

In respect of FOPs, a separate regulation has been suggested.

“A natural person-entrepreneur and his employees have the right to reservation in accordance with paragraph 1 of this section, if the income of the natural person-entrepreneur in a calendar month is at least three times the fee for reservation of forced laborers. It is established by the Tax Code of Ukraine and during the previous annual reporting of the tax period It ensures that it conducts economic activities accurately,” says the lawyer.

What are the requirements for economic reservation for FOP?

“The first is the existence of the minimum established income for the FOP. That is, UAH 20,400 multiplied by 3 equals UAH 61,200. The second FOP is conducting economic activities in 2023 or earlier,” Simudin said.

An important financial criterion Income above UAH 61,200. Time Scale: The entrepreneur has to conduct his economic activities till 2024. Therefore, FOPs registered in 2024 cannot be booked.

“However, if the FOP meets two specified requirements, the FOP and its employees have the right to make reservations. This will be decided by each FOP at its own discretion,” explained the lawyer.

The specific fixed amount on which employees’ reservation payments are calculated is determined by Draft Law No. 11332.

“Commercial companies that make reservations for restricted workers pay a reservation fee to the state budget in an amount equal to 200 tax-free minimum income of citizens. So, multiplying 1,200 by 17 UAH is 20,400 UAH per month. That’s why and we have three times more than UAH 61,200 for FOP,” says Simudin.

What do you know about reservation bills?

Simudin recalled that there were only two draft laws on reservation and three alternative laws were registered.

“I mean, we have a total of five, and it’s impossible for them all to pass,” he said.

Project no. 11331-1 – To allow reservation of conscripts in establishments where the average monthly wage for differently-abled persons is at least 12 subsistence, established from January 1 of the calendar year. In 2024, the amount is UAH 36,336 and there are no arrears for salary payments, state and local taxes, fees and other mandatory payments.

That is, according to the lawyer, the representatives want to add a new requirement regarding the availability of an average monthly salary of an employee in the company of UAH 36,336.

Project number 11331-2 When reserving a FOP or its employees, if the relevant natural person-entrepreneur is registered in the Unified State Register of Legal Entities and Public Organizations, six calendar months before the Law on the Fundamentals of State Industrial Policy comes into force, and on the last day of the monthly periodic tax report of his The amount of income is at least three times the amount of the fee for reservation of obligations established by the Tax Code of Ukraine.

“Therefore, it is proposed to allow a portion of registered FOPs in 2024, and only to be banned until this period,” says Simudin.

The main requirements for booking are a monthly salary of at least UAH 36,336 and no salary and tax arrears.

There is no provision for payment of taxes by the company on any charges and bookings.

Project number 11332-1 – It is proposed to set the amount of reservation fee for FOP equal to 1,200 tax-free minimum wages of citizens, i.e. a fine of UAH 20,400.

According to Simudin, the proposal for project no. Duplicates the provisions of 11332, although it also prescribes a separate regulation regarding FOPs.

When will economy booking work?

“You’re asking when it will work, if even one of these plans will be accepted? I believe they will work, I believe it will work. Not until after fall. This will clearly not happen for technical and political reasons,” concluded lawyer Roman Simudin.

Earlier, we explained the conditions for obtaining armor from entrepreneurial mobilization.

read more:

Subscribe to our channels at telegram And Viber.