During the actual inspection at the place of economic activity, the tax office may establish the presence of undocumented employees.
The basis for the actual inspection may be information about:
presence of undocumented employees at the enterprise;
payment of wages without taxes.
Tax information can be obtained during other inspections, from applications of individuals, etc.
The actual inspection is carried out without warning.
Based on the results of the inspection, the tax office draws up an act with information on the presence of undocumented employees and sends it to the State Labor Office.
In turn, the State Labor Inspectorate does not conduct a re-inspection, it establishes the presence of unregistered employees on the basis of a tax act.
Within 5 days, the State Labor Service must notify the company of the receipt of the tax act and the consideration of the case of imposition of a fine.
The case is being considered within 45 days.
For each unregistered employee the State Labor Service imposes a fine of UAH 50,000.
The fine must be paid within a month, and the fine can be appealed to the court within 6 months.