Translation:
Essence of the Act:
The Resolution amends the form of notification about hiring employees, which is submitted to the State Tax Service. The specificity of the changes involves including new categories of workers – domestic workers and gig workers (workers under gig contracts).
Structure and Main Provisions:
1. The Resolution consists of the main text, which introduces amendments to Appendix 1 of the CMU Resolution No. 413 from 2015.
2. The notification form has been updated to now include information about three categories of workers: regular employees, domestic workers, and gig workers.
3. Compared to the previous version, the main change is the expansion of the form’s scope to include new categories of working individuals.
Important Application Aspects:
– Employers are now obligated to use the updated form to notify the tax service about hiring all categories of workers
– The form applies to both classic labor relations and the registration of domestic workers and conclusion of gig contracts
– The notification is submitted to the tax service and its territorial bodies before the employee begins work
