The FOP keeps simplified accounting records. At the same time, is it necessary to additionally keep personnel and salary records.

Therefore, compliance with HR and payroll accounting requirements is essential to avoid fines and ensure compliance with legislation. A appeal by a lawyer against decisions of tax authorities can provide a comprehensive list of documents for personnel and payroll accounting, taking into account their individual needs and circumstances.

При веденні кадрового обліку ФОП повинен мати наступні документи:

1. 1. Employment contract - for each employee (including yourself, if you are the only employee of your enterprise), there must be an employment agreement that establishes the working conditions and the rights and obligations of the parties.
   2. Work books - if your employees have work books, they must be maintained and confirmed by appropriate records.
   3. Personal card - the FOP is obliged to keep personal cards for each employee.
   4. Hiring order - this document confirms the fact of hiring a new employee and establishes working conditions. The order is signed by the head of the enterprise or an authorized person. The order can be issued in writing or in electronic form with an electronic signature.
   5. A job description is a document that describes the duties, powers, responsibilities and requirements for the performance of a certain position in the organization. It provides a detailed description of job duties and expected results from the employee who occupies this position. The job description helps to clearly define the expectations of the employee and contributes to the effective management of labor relations.
   6. Staff list - determines the number and structure of positions in the enterprise or organization, as well as the scope of functions and duties associated with each position. Staffing helps an enterprise or organization to clearly organize work processes, distribute responsibilities and determine the need for personnel to achieve business goals.
   7. Shift schedule - determines the working time schedule for employees with a shift schedule.It is usually used in areas where continuity of operation is required during a day or a daily cycle, such as manufacturing, medical, transportation, etc. The shift schedule helps the organization to effectively manage the working time of employees and ensure the continuity of the production process or the provision of services. This approach can also help in planning working hours for each employee, taking into account their individual needs and circumstances.
   8. Staff list - determines the number and structure of positions in an enterprise or organization. It reflects the composition of the staff and the distribution of duties and responsibilities between different positions. Staffing is an important tool for personnel planning, budgeting and resource management in the organization. It helps ensure the necessary number of employees with the appropriate skills and qualifications for the effective functioning of the business.
   9. Time sheet - records the actual working hours of employees during a certain period of time. This document is important for monitoring the implementation of the work schedule, calculating wages and vacations. The time sheet allows you to keep accurate records of the working hours of each employee, which is important for compliance with legislation and organizational rules. It also helps in calculating wages, determining vacations and other aspects of personnel management.
   10. Settlement report on the payment of wages. These can be payment information, receipts for the payment of wages or other documents that confirm the fact of the payment of wages.
   11.Reports on the payment of wages and the withholding of taxes and contributions: You must keep records of the payment of wages and the taxes and contributions accrued thereon and submit the relevant reports to the regulatory authorities.
   12. Documents related to vacations, sick leave, child care leave, etc. - these documents confirm the actual absence of employees or their rights to additional vacations or vacations at their own expense.