Changes to employment notifications

On January 1, 2022, Law No. 1946-IX of December 14, 2021 came into force. This law was developed for IT companies that are residents of Diia City and regulates the employment of gig specialists. The law provides for the notification of tax authorities about the conclusion of gig contracts. For this purpose, the Notification of Employment was amended. The form of the Notification of Employment is now called "Notification of Employment / Conclusion of a Gig-Contract".
In addition to the name of the form, changes were made to its content. A new column "7. Unique record number in the Unified State Demographic Register (if any)". This field is to be filled in if the employee or the digital specialist has biometric documents (ID card or biometric passport). You need to rewrite the data from the Record #/Record # field. If the person has a booklet passport, you do not need to fill in this field.
Also, in the column "5. Category of person**" has also been changed. Previously, it was necessary to put 1 or 2, depending on whether the employee had an employment record book. Now, four categories of person have been developed for this field:

1. Employees at the main place of work.
2. Part-time employees (previously referred to as employees without an employment record book).
3. Gig-specialists on a gig contract.
4. Employees on the basis of a contract of employment.

The State Labor Service of Ukraine in Odesa Oblast has provided clarification on which employers must submit the Notification.

• Employers of sole proprietors and legal entities must notify the employers of employees at the main place of work and part-time employees under an employment contract. In other words, such employers report on the first and second categories of persons.
• Employers (IT companies) that are residents of Diia City must report the conclusion of gig contracts or the engagement of specialists on the terms of the CPA. That is, such employers report the third and fourth categories of persons.

Conclusion. If an employer of a sole proprietor or a legal entity enters into a CPA, it does not need to submit a "Notice of Hiring an Employee/Conclusion of a Gig-Contract". Only residents of Diia City need to submit such notifications.
Just to remind you. You must notify the employer of the employee's hiring until the employee actually leaves.
In addition to the changes to the form of the Notification, the procedure for its submission was also amended. Now the Notice can be submitted in two ways: electronically by means of electronic communication with the signature of the QES or in paper form, but a copy in electronic form must be attached.
At the time of writing (January 2020), the new form of the Notification has not yet appeared. In their consultations, the tax authorities recommend submitting the Notification in the old form and promise to release an update by February 1, 2022.