Tax specialists told how it is correct to make out hired workers to business owners

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InNikolaev areastate for July 1 of the current year on the account in bodies of tax service 37 919 payers of a uniform tax - business owners stayed. The majority of them not only provide itself with a workplace, but also create additional, that providing to other people stable earnings and social guarantees, and also fill local budgets. For the first half of the year in the local budget from business owners - payers of a uniform tax arrived almost13,5 million UAH

But, unfortunately, not all businessmen adhere to standards of the current legislation.

As it is correct to employ as the hired employee, and what documents need to be processed I explained State tax administrations in the Nikolaev area.

According to Gnaukraina No. 599 order "About the approval of the Certificate on payment of a uniform tax and the Order of its delivery", to the payer of the uniform tax which is carrying out business activity with use of wage labor, on each hired worker the certificate (reference) on the labor relations of the natural person with the employer is granted.

In case of increase in number of workers throughout period of validity of the received certificate, the payer of a uniform tax has to make surcharge for each additional worker from calculation not less as for full month since beginning of activity of such workers and to receive on them certificates. If the number of workers for any reasons throughout period of validity of the received certificate decreases, the payer of a uniform tax has to return these certificates.

The certificate has to be constantly on a workplace of the payer of a uniform tax.

In case of the questions concerning business activity, GNA in the Nikolaev area asks to address in tax inspections in a place of registration of the payer of a tax.


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