What to do if the company and the employee work, but the employer does not...?

Employers are recommended to timely pay the single contribution to the mandatory state social insurance (SSI) for employees.

In the event that an employee discovers that the employer has not paid the ESS for him, he can apply to the State Tax Service or to the court (you can check the payment of the ESS by the employer in the personal account of the PFU)

In the event of non-payment of social insurance by the employer, financial sanctions will be applied to him, which are defined by the Law of Ukraine dated 07.08.2010 No. 2464 "On the collection and accounting of a single contribution to mandatory state social insurance".

The employer can be prosecuted both in pre-trial and in court proceedings. In the pre-trial procedure, the applicant must personally apply to the DPS with a statement about the violation committed by the employer.

The DPS must consider the application and may make the following decisions:

• send a demand for its payment to ECS payers who are in arrears (part 4 of Article 25 of the ECS Law);

• impose a fine in the amount of 20% of amounts not paid on time and charge a penalty at the rate of 0.1% of the amount of underpayment for each day of delay in payment (part 10 and paragraph 2 of part 11 of Article 25 of the Law on EES);

• attract to the admin. liability for non-payment or untimely payment of the tax (art. 165−1 of the Code of Administrative Offenses).