Employment tax and payroll

1. Processing salary calculations twice a month for employees as required by Ukrainian legislation;
2. Entering payroll data into the local base;
3. Processing calculations of vacations, sick / maternity leave (1 calculation round per month), unpaid leave, salary indexation, overtimes and other salary related payments which employees are entitled to receive and as required by Ukrainian legislation;
4. Accounting for salary calculations in the Company’s accounting system or provision of posting files according to the agreed format, if required, on a monthly basis;
5. Calculation of monthly remuneration (1 calculation round per month) for individuals under civil contracts;
6. Preparation of the statement to be confirmed by the tax authority in order to pay salaries (statement-calculation), if required
7. Preparation of payslips and providing them to the employees on a monthly basis (in e-format, by e-mail);
8. Preparation and submission of the Combined report on the Unified Social Contribution, Personal Income Tax and Military Tax (the payroll and remunerations related part).
   Tax, HR (if any) and payroll reporting covers preparation and submission of reports via e-key, in e-format only
9. Summarizing payments that need to be made to payroll-related funds and the budget;
10. Assistance in processing tax payments and payroll-related payment for employees (e-banking, preparation of payment orders) or providing details of the payments to be made to employees by the Company;
11. Processing of the calculation of provisions for unused vacations (on monthly or quarterly basis);
12. Preparation of the GL reports in a format available in our payroll software for the Company’s accounting purposes.
13. Preparation of income statements for employees or contingent workers / contractors (if required).

Sick leave maintenance (excluding cases of work-related accidents and / or non-work-related accidents, industrial injury) based on the information provided by the Company, PwC will (in electronic form):

1. Input data about absences (sick leaves, maternity leaves) into the local base, registration of absence: sick leaves, maternity leaves (the local base, reporting);
   
2. Assist with filling in sick lists in accordance with the local labour legislation (if any in paper form);
3. Prepare the minutes (protocols) of the social insurance commission or authorised person (including preparation of protocols of sick leaves with unpaid cases ) and send to the Company for approval;
4. Prepare Applications on sick leave compensations and submissions to the Fund by using electronic digital signatures (hereafter - EDS) upon confirmation by the Client;
5. Prepare Notifications to the Ukrainian Pension Fund about payments to insured persons (in e-format) and submissions to the Fund by using EDS upon confirmation by the Client.

1. Collection of information about new employees (separately HR and payroll data);
2. Input of data about new employee into the local base based on the data provided by the Client;
3. Preparing and providing the Client with standard package of HR documents for new joiners (based on agreed templates used by the Client): employment order, employment application (if required), personal card P-2 (filled in based on the data provided by the Client);
4. Preparing and providing an example of the record on employment to be filled in the labour book (main job only), if required;
5. Preparing a notification on employment to tax authority in electronic format and submitting to tax authority by using EDS upon confirmation by the Client;
6. Collection of new employee's personal documents to personal file (in e-format).
7. New hire documents administration (meeting with employee for documents signing and related communication with them)

1. Collection of information about leavers (separately HR and payroll data);
2. Receiving confirmation on dismissals, preparing and providing Client with package of documents (separately HR documents and payroll calculations) for leavers (based on agreed templates, in electronic format): dismissal order, termination calculation, unused vacation calculation, payslip, personal card P-2, labor book (if main job), Labor Books Registry, etc); 
3. Input of data on termination into the local base based on the data provided by the Client;
4. Preparing and providing an example of filling in the labour book of an employee (only for main job), if required.
   Dismissal documents administration (meeting with employee for documents signing and related communication with them)

1. Preparation of HR orders on hiring / dismissal, annual leaves, additional leaves, bonuses, other rewards, payments, withholdings from employees, employee job condition change, etc.;

2. Preparation, completion and updating of employee personal cards according to the templates provided by the law;

3. Preparation of journal of HR orders (HR orders register book) (in e-format);

4. Preparation of staff lists;

5. Preparation of monthly timesheets;

6. Preparation of vacation schedule (once a calendar year) based on the data provided by the Client;

7. Entering data on absences, payments, changes to the local base;

8. Recording data on personal information change (the local base, reporting);

9. Registration of absences (the local base, reporting): annual/additional vacations;

10. Registration of other absences (the local base, reporting): unpaid leave, mobilized employees, donors' average payments;

11. Registration of long-term absences, return from long-term absence (the local base, reporting);

12. Registration of the employee job condition change (job title change, salary increase, etc.);

13. Preparation of proof of employment and income statements upon employees' request.

1. Year-end data Entry: entering and validating data required to support the year end processes (incl. recalculation of income and accrued/paid personal income tax for year);

2. Reconciliations and Reporting: preparation of data required for legislative and corporate (internal) reporting (if required and applicable);

3. Preparation and approval of payroll calendar for the next calendar year considering business restrictions, internal and legislative rules/deadlines;

4. Employee annual statements: preparation of income statements to employees based on provided and agreed template (voluntary – not obligatory);

5. Preparation of withholding tax certificates for employees who are required to carry out their PIT finalization with the tax authorities directly (if requested);

7. Preparation of other mandatory annual reports (if required and agreed with Client);

8. Carrying out an inventory and assistance with the formalization and clearing-off of overpaid tax.

1. Assistance to external and internal auditors including assistance to and representation of the Company in front of tax and other authorities where queries arise, routine inspections and formal audits.
2. Advice on employment and / or labor law, social security and payroll withholding taxation;
3. Advice on drafting of standard and non-standard employment contracts (agreements); preparation of templates of labor agreements/contracts and job descriptions;
4. Preparation of a package of HR documents, additional reports for dismissal at the initiative of the Employer;
5. Preparation of a package of HR documents for employment/transfer/termination including for responsible persons (signers) in the Company (i.e. director, financial director, chief accountant, etc.);
6. Administration and documentation assistance related to personnel subject to military service;
7. Alimony cases (processing and reporting);
8. Preparation of confidentiality agreements, agreements on full material responsibility, other agreements of a similar nature;
9. Preparation of regulations and instructions on health and safety;
10. Advice and assistance with respect to work and residence permits;
11. Preparation of templates of civil agreements (for contingent workers/contractors) and acts of acceptance, other agreements of a similar nature;
12. Records on the employment (or termination) in the labour book (if applicable and/or on request);
13. Correction of reports / returns due to the changes in data provided, misleading information;
14. Occasional reporting (exact reports to be determined by the State Authorities or/and the Company);
15. Other out-of-scope payroll and HR services.

Payroll compliance and consulting services

The PwC Payroll Health Check is an independent review that will help you improve your payroll process. Our PwC’ payroll team can also assist you on special projects such as reviewing your company’s payroll processes, procedures or records to increase efficiency and compliance with payroll requirements.