Publication date: 19.05.2024
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Does the column "Worked under employment contracts" of Appendix 4DF to the Calculation show the number of employees who are on maternity leave
QUESTION
Does the column "Worked under employment contracts" of Appendix 4DF to the Calculation show the number of employees who are on maternity leave, childcare leave, leave without pay, etc., and for whom accrual (payment) was not made in the reporting period ) of income according to the sign "101"?
ANSWER
According to subparagraph "b" of clause 176.2 of article 176 of chapter IV of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI (hereinafter - PKU), persons who, according to the PKU, have the status of tax agents and payers of a single contribution are obliged to submit within the , established PKU for the tax quarter, tax calculation of the amounts of income accrued (paid) in favor of taxpayers - natural persons, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution (with a breakdown by the months of the reporting quarter), to the supervisory body for the main place of accounting.
Such a calculation is submitted only in the event that the sums of the specified income are charged to the taxpayer - an individual by the tax agent, the payer of the single contribution during the reporting period.
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Education format: distance learning. Maximum flexible schedule.The order of the Ministry of Finance of Ukraine dated January 13, 2015 No. 4 approved the form of the Tax calculation of the amounts of income accrued (paid) for the benefit of taxpayers - natural persons, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution (hereinafter - Calculation) and the Procedure completion and submission by tax agents of the Tax Calculation of the amounts of income accrued (paid) in favor of taxpayers - natural persons, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution (hereinafter referred to as the Procedure).
According to subsection 1, paragraph 4 of section IV of the Procedure, information on the number of employees is displayed in appendix 4 "Information on the amounts of accrued income, withheld and paid tax on the income of individuals and military duty" (hereinafter - appendix 4DF) to the Calculation, in particular, in line 4 opposite the inscription "Worked under employment contracts" - the number of employees working under employment contracts (contracts) in the reporting period, for which income is calculated according to the sign "101", is placed.
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According to clause 2.1 Instructions on the statistics of the number of employees, approved by the order of the State Statistics Committee of Ukraine dated September 28, 2005 No. 286 (hereinafter referred to as the Instruction), the accounting number of full-time employees includes all employees who entered into a written employment contract (contract) and performed a permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise.
Taking into account the above, the number of employees who are on maternity leave, child care leave, unpaid leave, etc., and for whom accrual (payment) of income was not carried out in the reporting period under the sign "101" in the column "Worked according to employment contracts" Appendix 4DF to the Calculation is not displayed.
