What are the legal restrictions and requirements associated with hiring employees?

First of all, it is necessary to legalize labor relations with employees, and therefore conclude in accordance with and in compliance with all the requirements of Chapter 3 Code of Labor Laws employment contract. Be careful about the fact that it is possible to enter into a civil law contract with employees, because if the employee will perform the work according to the schedule, he will have to be constantly in place during working hours, he will perform the work not once, but on a permanent basis, you will pay him for the process itself, and not for the result, then you risk being responsible for violating the provisions of the Code of Labor Laws.

Underage employees need your special attention. Features and requirements for the work of minors are regulated in Chapter 8 of the Code of Labor Laws. For example, it is not allowed to hire people under the age of sixteen.

But with the consent of one of the parents or a person replacing him, persons who have reached the age of fifteen may, as an exception, be hired.

In order to prepare young people for productive work, it is allowed to employ graduates of general secondary, professional (vocational-technical), professional pre-university or higher education institutions who are acquiring any form of primary, basic secondary or specialized secondary education to perform light work, which does not harm health and does not disrupt the education process, in the time free from education after they reach the age of fourteen with the consent of one of the parents or a person who replaces him.

Pay attention to the amount of wages, because when concluding an employment contract, the employer undertakes to pay a wage that is not lower than the amount established every year by the law on the State Budget. For example, the minimum wage for 2023 is UAH 6,700.

When paying wages or payments under a civil law contract, the enterprise/entrepreneur withholds and remits to the budget personal income tax (18% of the accrued amounts). The enterprise/entrepreneur is also obliged to withhold and remit to the budget a single social contribution when paying wages to employees or remuneration under civil law contracts. (22% of accrued amounts). If the employee is paid a salary that is less than the minimum, then in most cases it will be necessary to calculate the insurance contribution up to the amount of the minimum contribution (it is the same as the amount of the EUV, which is paid for themselves by taxpayers of the single tax).