{"id":3672,"date":"2026-01-19T15:33:06","date_gmt":"2026-01-19T13:33:06","guid":{"rendered":"https:\/\/ukrpayroll.com\/?p=3672"},"modified":"2026-01-19T18:14:20","modified_gmt":"2026-01-19T16:14:20","slug":"complete-list-of-payroll-relevant-human-resource-documents-for-employees-in-ukraine","status":"publish","type":"post","link":"https:\/\/ukrpayroll.com\/uk\/complete-list-of-payroll-relevant-human-resource-documents-for-employees-in-ukraine\/","title":{"rendered":"Complete List of Payroll-Relevant Human Resource Documents for Employees in Ukraine"},"content":{"rendered":"

Complete List of Payroll-Relevant Human Resource Documents for Employees in Ukraine<\/h1>\n

Reference Guide for Ukrainian Labour Law Compliance (2026)<\/strong><\/p>\n

\n

TABLE OF CONTENTS<\/h2>\n
    \n
  1. \n

    Pre-Employment Documents<\/span><\/p>\n<\/li>\n

  2. \n

    Hiring and Onboarding Documents<\/span><\/p>\n<\/li>\n

  3. \n

    Personnel Records and Registration<\/span><\/p>\n<\/li>\n

  4. \n

    Ongoing Employment Documents<\/span><\/p>\n<\/li>\n

  5. \n

    Time and Attendance Records<\/span><\/p>\n<\/li>\n

  6. \n

    Leave Management Documents<\/span><\/p>\n<\/li>\n

  7. \n

    Payroll and Compensation Documents<\/span><\/p>\n<\/li>\n

  8. \n

    Tax and Social Insurance Documents<\/span><\/p>\n<\/li>\n

  9. \n

    Employment Changes and Transfers<\/span><\/p>\n<\/li>\n

  10. \n

    Termination and Exit Documents<\/span><\/p>\n<\/li>\n

  11. \n

    Compliance and Regulatory Documents<\/span><\/p>\n<\/li>\n

  12. \n

    Digital Records (2026 Transition)<\/span><\/p>\n<\/li>\n<\/ol>\n

    \n

    1. PRE-EMPLOYMENT DOCUMENTS<\/h2>\n

    Documents Required from Employee<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nUkrainian Name<\/th>\nLegal Basis<\/th>\nMandatory?<\/th>\nNotes<\/th>\n<\/tr>\n<\/thead>\n
    Passport or ID Card<\/strong><\/td>\n\u041f\u0430\u0441\u043f\u043e\u0440\u0442 \u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d\u0438\u043d\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438<\/td>\nLabour Code Art. 24<\/td>\n\u2713 Yes<\/td>\nPrimary identification document<\/td>\n<\/tr>\n
    Taxpayer Identification Number (TIN)<\/strong><\/td>\n\u0420\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u043d\u043e\u043c\u0435\u0440 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u043a\u0430\u0440\u0442\u043a\u0438 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 (\u0420\u041d\u041e\u041a\u041f\u041f)<\/td>\nTax Code<\/td>\n\u2713 Yes<\/td>\n10-digit unique tax ID<\/td>\n<\/tr>\n
    Labour Book<\/strong><\/td>\n\u0422\u0440\u0443\u0434\u043e\u0432\u0430 \u043a\u043d\u0438\u0436\u043a\u0430<\/td>\nLabour Code Art. 48<\/td>\n\u2713 Yes (if exists)<\/td>\nPhysical book being phased out by June 2026<\/td>\n<\/tr>\n
    Employment History Extract<\/strong><\/td>\n\u0412\u0438\u043f\u0438\u0441\u043a\u0430 \u0437 \u0420\u0435\u0454\u0441\u0442\u0440\u0443 \u0437\u0430\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u0441\u0456\u0431<\/td>\nPension Fund<\/td>\n\u2713 Yes (alternative to labour book)<\/td>\nFrom State Register of Compulsory State Social Insurance<\/td>\n<\/tr>\n
    Education Documents<\/strong><\/td>\n\u0414\u0438\u043f\u043b\u043e\u043c, \u0430\u0442\u0435\u0441\u0442\u0430\u0442, \u0441\u0435\u0440\u0442\u0438\u0444\u0456\u043a\u0430\u0442<\/td>\nLabour Code Art. 24<\/td>\n~ If required by position<\/td>\nDiplomas, certificates, professional qualifications<\/td>\n<\/tr>\n
    Medical Certificate<\/strong><\/td>\n\u041c\u0435\u0434\u0438\u0447\u043d\u0430 \u0434\u043e\u0432\u0456\u0434\u043a\u0430<\/td>\nLabour Code Art. 24<\/td>\n~ If required by law<\/td>\nMandatory for certain industries (food, childcare, healthcare)<\/td>\n<\/tr>\n
    Military Registration Documents<\/strong><\/td>\n\u0412\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u043e-\u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438<\/td>\nLaw on Military Duty<\/td>\n\u2713 Yes (for conscripts)<\/td>\nFor Ukrainian citizens liable for military service<\/td>\n<\/tr>\n
    Social Insurance Certificate<\/strong><\/td>\n\u0421\u0442\u0440\u0430\u0445\u043e\u0432\u0435 \u0441\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e<\/td>\nPension Fund regulations<\/td>\n~ Optional<\/td>\nBeing replaced by electronic records<\/td>\n<\/tr>\n
    Bank Account Details<\/strong><\/td>\n\u0420\u0435\u043a\u0432\u0456\u0437\u0438\u0442\u0438 \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0440\u0430\u0445\u0443\u043d\u043a\u0443<\/td>\nInternal requirement<\/td>\n\u2713 Yes (for salary transfer)<\/td>\nIBAN for bi-weekly salary payments<\/td>\n<\/tr>\n
    Work Permit<\/strong><\/td>\n\u0414\u043e\u0437\u0432\u0456\u043b \u043d\u0430 \u043f\u0440\u0430\u0446\u0435\u0432\u043b\u0430\u0448\u0442\u0443\u0432\u0430\u043d\u043d\u044f<\/td>\nLaw on Employment<\/td>\n\u2713 Yes (for foreigners)<\/td>\nRequired for non-residents unless exempt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Internal Pre-Employment Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nRetention<\/th>\n<\/tr>\n<\/thead>\n
    Job Application<\/strong><\/td>\nFormal request for employment<\/td>\n3 years<\/td>\n<\/tr>\n
    CV\/Resume<\/strong><\/td>\nCandidate background information<\/td>\nDuring employment + 3 years<\/td>\n<\/tr>\n
    Consent to Personal Data Processing<\/strong><\/td>\nGDPR compliance (Law on Personal Data Protection)<\/td>\nDuring employment + 1 year after termination<\/td>\n<\/tr>\n
    References\/Background Checks<\/strong><\/td>\nDue diligence records<\/td>\n3 years<\/td>\n<\/tr>\n
    Medical Examination Results<\/strong><\/td>\nHealth clearance (if required)<\/td>\nDuring employment + 50 years (if hazardous work)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    2. HIRING AND ONBOARDING DOCUMENTS<\/h2>\n

    Form P-1: Employment Order (\u041d\u0430\u043a\u0430\u0437 \u043f\u0440\u043e \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0443)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nLabour Code Art. 24, Order No. 489 of 05.12.2008<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nOfficial document confirming employment commencement<\/td>\n<\/tr>\n
    Mandatory Fields<\/strong><\/td>\n– Employee full name
    \n– Position\/job title
    \n– Structural unit\/department
    \n– Employment start date
    \n– Salary amount
    \n– Type of employment (permanent\/fixed-term)
    \n– Probationary period (if applicable)
    \n– Basis for hiring (employment contract reference)<\/td>\n<\/tr>\n
    Signatures Required<\/strong><\/td>\n– Authorised company representative (director\/HR)
    \n– Employee (acknowledgement)<\/td>\n<\/tr>\n
    Copies<\/strong><\/td>\nOriginal in personnel file, copy to employee, copy to accounting\/payroll<\/td>\n<\/tr>\n
    Retention Period<\/strong><\/td>\n75 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Employment Contract (\u0422\u0440\u0443\u0434\u043e\u0432\u0438\u0439 \u0434\u043e\u0433\u043e\u0432\u0456\u0440)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nLabour Code Art. 21-29<\/td>\n<\/tr>\n
    Form<\/strong><\/td>\nMust be in writing (mandatory since 2022)<\/td>\n<\/tr>\n
    Language<\/strong><\/td>\nUkrainian (state language) – translations permitted but Ukrainian version binding<\/td>\n<\/tr>\n
    Mandatory Content<\/strong><\/td>\n– Employer and employee identification
    \n– Job title and duties
    \n– Place of work
    \n– Start date (and end date if fixed-term)
    \n– Salary (in UAH)
    \n– Working hours and days off
    \n– Leave entitlements
    \n– Probationary period (max 3 months, extendable to 6 months)
    \n– Termination conditions
    \n– Compensation and benefits<\/td>\n<\/tr>\n
    Copies<\/strong><\/td>\nOriginal to employee, copy in personnel file<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\nDuring employment + 75 years after termination<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Additional Onboarding Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nMandatory?<\/th>\n<\/tr>\n<\/thead>\n
    Job Description<\/strong><\/td>\nDetailed duties, responsibilities, KPIs<\/td>\nRecommended<\/td>\n<\/tr>\n
    Non-Disclosure Agreement (NDA)<\/strong><\/td>\nConfidentiality obligations<\/td>\nIf applicable<\/td>\n<\/tr>\n
    Conflict of Interest Declaration<\/strong><\/td>\nAnti-corruption compliance (Law on Prevention of Corruption)<\/td>\nFor public officials, SOEs<\/td>\n<\/tr>\n
    Workplace Safety Training Certificate<\/strong><\/td>\nOccupational health and safety training completion<\/td>\n\u2713 Yes<\/td>\n<\/tr>\n
    Internal Labour Regulations Acknowledgement<\/strong><\/td>\nConfirmation employee received and read the internal rules<\/td>\n\u2713 Yes<\/td>\n<\/tr>\n
    Password\/Access Control Forms<\/strong><\/td>\nIT systems, physical access<\/td>\nAs needed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    3. PERSONNEL RECORDS AND REGISTRATION<\/h2>\n

    Form P-2: Personal Card (\u041e\u0441\u043e\u0431\u043e\u0432\u0430 \u043a\u0430\u0440\u0442\u043a\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nOrder No. 489 of 05.12.2008<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nComprehensive personnel record for each employee<\/td>\n<\/tr>\n
    Maintenance<\/strong><\/td>\nNot legally mandatory since labour liberalisation, but widely maintained<\/td>\n<\/tr>\n
    Sections<\/strong><\/td>\nSection I: General Information<\/strong>
    \n– Full name, date of birth
    \n– Citizenship, passport details
    \n– Tax ID (RNOCPP)
    \n– Address, contact information
    \n– Education, qualifications
    \n– Previous work experienceSection II: Military Registration<\/strong>
    \n– Military rank, speciality
    \n– Military registration documents
    \n– Recruitment centre informationSection III: Professional Development<\/strong>
    \n– Training courses
    \n– Qualifications obtained
    \n– CertificationsSection IV: Appointments and Transfers<\/strong>
    \n– Position changes
    \n– Department transfers
    \n– Promotion history<\/p>\n

    Section V: Leave Records<\/strong>
    \n– Annual leave
    \n– Sick leave
    \n– Unpaid leave
    \n– Maternity\/paternity leave<\/td>\n<\/tr>\n

    Updates<\/strong><\/td>\nThroughout employment (transfers, promotions, training, leave)<\/td>\n<\/tr>\n
    Employee Signature<\/strong><\/td>\nRequired on key entries (hiring, transfers, termination)<\/td>\n<\/tr>\n
    Photo<\/strong><\/td>\n3×4 cm colour photograph attached<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\n75 years after termination<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Labour Book (\u0422\u0440\u0443\u0434\u043e\u0432\u0430 \u043a\u043d\u0438\u0436\u043a\u0430) – Physical Format (Until June 10, 2026)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nLabour Code Art. 48; Resolution of CMU No. 301 (25.03.1993)<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nOfficial record of employment history<\/td>\n<\/tr>\n
    Employer Obligations<\/strong><\/td>\n– Make entry within 5 days of hiring
    \n– Record all position changes, awards
    \n– Record termination with legal basis
    \n– Return to employee on last working day
    \n– Store if employee works >5 days<\/td>\n<\/tr>\n
    Entry Requirements<\/strong><\/td>\n– Chronological order
    \n– Reference to Form P-1 (hiring) or P-4 (termination) order
    \n– No abbreviations
    \n– No corrections without attestation
    \n– Seal and signature required<\/td>\n<\/tr>\n
    Transition Deadline<\/strong><\/td>\nJune 10, 2026<\/strong> – All labour books must be scanned and uploaded to the electronic Register of Insured Persons<\/td>\n<\/tr>\n
    2026 Note<\/strong><\/td>\n\u26a0\ufe0f After June 10, 2026, paper labour books no longer be accepted for pension calculations<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Electronic Labour Book \/ Employment History (\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u0430 \u043a\u043d\u0438\u0436\u043a\u0430)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nLaw No. 1217-IX (05.02.2021) “On Electronic Recordkeeping of Employee Work Activity”<\/td>\n<\/tr>\n
    Effective Date<\/strong><\/td>\nJune 10, 2021 (5-year transition period ending June 10, 2026)<\/td>\n<\/tr>\n
    Administrator<\/strong><\/td>\nPension Fund of Ukraine via the State Register of Mandatory State Social Insurance<\/td>\n<\/tr>\n
    Access<\/strong><\/td>\nEmployees access via portal.pfu.gov.ua with a digital signature<\/td>\n<\/tr>\n
    Employer Obligations<\/strong><\/td>\n– Upload employment data to the Register
    \n– Scan physical labour books (all pages, 300 dpi, colour, JPG\/PDF, <1MB)
    \n– Submit via XML file or web portal
    \n– Complete by June 10, 2026<\/td>\n<\/tr>\n
    Data Included<\/strong><\/td>\n– Employment periods
    \n– Positions held
    \n– Salary contributions (post-2004 automatic)
    \n– Termination reasons<\/td>\n<\/tr>\n
    Benefits<\/strong><\/td>\n– No loss\/damage risk
    \n– Automatic pension calculation
    \n– Instant access for employees
    \n– Reduced administrative burden<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Staffing Table (\u0428\u0442\u0430\u0442\u043d\u0438\u0439 \u0440\u043e\u0437\u043f\u0438\u0441)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Purpose<\/strong><\/td>\nOrganisational structure showing all positions, salaries, and headcount<\/td>\n<\/tr>\n
    Mandatory?<\/strong><\/td>\nRecommended but not legally required for private companies<\/td>\n<\/tr>\n
    Content<\/strong><\/td>\n– Position titles
    \n– Number of positions per title
    \n– Salary ranges
    \n– Department\/unit allocation
    \n– Total payroll budget<\/td>\n<\/tr>\n
    Updates<\/strong><\/td>\nWhen organisational changes occur<\/td>\n<\/tr>\n
    Approval<\/strong><\/td>\nCompany director\/owner<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    4. ONGOING EMPLOYMENT DOCUMENTS<\/h2>\n

    Personnel Orders (\u041d\u0430\u043a\u0430\u0437\u0438 \u0437 \u043e\u0441\u043e\u0431\u043e\u0432\u043e\u0433\u043e \u0441\u043a\u043b\u0430\u0434\u0443)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n\n
    Order Type<\/th>\nForm<\/th>\nPurpose<\/th>\nRetention<\/th>\n<\/tr>\n<\/thead>\n
    Hiring Order<\/strong><\/td>\nP-1<\/td>\nDocument employment commencement<\/td>\n75 years<\/td>\n<\/tr>\n
    Transfer Order<\/strong><\/td>\nCustom\/internal<\/td>\nDocument position\/location changes<\/td>\n75 years<\/td>\n<\/tr>\n
    Promotion Order<\/strong><\/td>\nCustom\/internal<\/td>\nDocument advancement, salary increase<\/td>\n75 years<\/td>\n<\/tr>\n
    Leave Order<\/strong><\/td>\nP-3<\/td>\nGrant annual, sick, unpaid leave<\/td>\n75 years<\/td>\n<\/tr>\n
    Termination Order<\/strong><\/td>\nP-4<\/td>\nDocument employment end<\/td>\n75 years<\/td>\n<\/tr>\n
    Business Trip Order<\/strong><\/td>\nP-6<\/td>\nAuthorize official travel<\/td>\n5 years<\/td>\n<\/tr>\n
    Disciplinary Action Order<\/strong><\/td>\nCustom<\/td>\nDocument warnings, sanctions<\/td>\n75 years<\/td>\n<\/tr>\n
    Award\/Bonus Order<\/strong><\/td>\nCustom<\/td>\nDocument recognitions, bonuses<\/td>\n75 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Employment Agreements and Amendments<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nLegal Basis<\/th>\n<\/tr>\n<\/thead>\n
    Amendment to Employment Contract<\/strong><\/td>\nModify essential terms (salary, hours, duties)<\/td>\nLabour Code Art. 32<\/td>\n<\/tr>\n
    Notice of Contract Change<\/strong><\/td>\n2-month advance notice to employee (or immediate if martial law)<\/td>\nLabour Code Art. 32<\/td>\n<\/tr>\n
    Supplementary Agreement<\/strong><\/td>\nAdd new terms (benefits, responsibilities)<\/td>\nLabour Code Art. 9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    5. TIME AND ATTENDANCE RECORDS<\/h2>\n

    Form P-5: Timesheet (\u0422\u0430\u0431\u0435\u043b\u044c \u043e\u0431\u043b\u0456\u043a\u0443 \u0440\u043e\u0431\u043e\u0447\u043e\u0433\u043e \u0447\u0430\u0441\u0443)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nOrder No. 489 of 05.12.2008<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nRecord actual hours worked by each employee<\/td>\n<\/tr>\n
    Frequency<\/strong><\/td>\nMonthly (covers full calendar month)<\/td>\n<\/tr>\n
    Recording Method<\/strong><\/td>\n– Continuous recording (daily entries)
    \n– Registration of deviations only (absences, overtime, holidays)<\/td>\n<\/tr>\n
    Codes Used<\/strong><\/td>\n– \u042f (\u0420\u043e\u0431\u043e\u0442\u0430) – Work
    \n– \u0412 (\u0412\u0438\u0445\u0456\u0434\u043d\u0438\u0439) – Day off
    \n– \u0421\u0412 (\u0421\u0432\u044f\u0442\u043a\u043e\u0432\u0438\u0439) – Holiday
    \n– \u0412\u0414 (\u0412\u0456\u0434\u043f\u0443\u0441\u0442\u043a\u0430) – Annual leave
    \n– \u041b\u041d (\u041b\u0456\u043a\u0430\u0440\u043d\u044f\u043d\u0438\u0439) – Sick leave
    \n– \u041d\u0412 (\u041d\u0435\u044f\u0432\u043a\u0430 \u0431\u0435\u0437 \u043f\u043e\u0432\u0430\u0436\u043d\u0438\u0445 \u043f\u0440\u0438\u0447\u0438\u043d) – Unauthorized absence
    \n– \u0420\u0412 (\u0420\u043e\u0431\u043e\u0442\u0430 \u0443 \u0432\u0438\u0445\u0456\u0434\u043d\u0438\u0439) – Work on day off
    \n– \u041d\u0421 (\u041d\u0430\u0434\u0443\u0440\u043e\u0447\u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0430) – Overtime<\/td>\n<\/tr>\n
    Content<\/strong><\/td>\n– Employee name, tabular number
    \n– Daily attendance marks
    \n– Total hours worked
    \n– Total days worked
    \n– Overtime hours
    \n– Absences with reasons<\/td>\n<\/tr>\n
    Signatures<\/strong><\/td>\n– Prepared by: HR\/timekeeper
    \n– Approved by: Department head
    \n– Authorised by: HR director<\/td>\n<\/tr>\n
    Use<\/strong><\/td>\nBasis for payroll calculation (hourly wages, overtime, leave deductions)<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\n3 years (general) \/ 75 years (hazardous work)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Related Time Records<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nRetention<\/th>\n<\/tr>\n<\/thead>\n
    Overtime Work Record<\/strong><\/td>\nTrack 120-hour annual overtime limit per employee (Labour Code Art. 65)<\/td>\n3 years<\/td>\n<\/tr>\n
    Night Work Register<\/strong><\/td>\nDocument work between 10 PM – 6 AM (Labour Code Art. 54)<\/td>\n3 years<\/td>\n<\/tr>\n
    Shift Schedule<\/strong><\/td>\nPre-approved work schedules for shift workers<\/td>\n1 year<\/td>\n<\/tr>\n
    Vacation Schedule<\/strong><\/td>\nAnnual plan for employee leave (Labour Code Art. 79)<\/td>\n3 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    6. LEAVE MANAGEMENT DOCUMENTS<\/h2>\n

    Form P-3: Leave Order (\u041d\u0430\u043a\u0430\u0437 \u043f\u0440\u043e \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0432\u0456\u0434\u043f\u0443\u0441\u0442\u043a\u0438)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nOrder No. 489 of 05.12.2008<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nAuthorise employee leave (annual, unpaid, study, etc.)<\/td>\n<\/tr>\n
    Types of Leave<\/strong><\/td>\n– Annual basic leave (min 24 calendar days)
    \n– Additional annual leave (hazardous work, irregular hours)
    \n– Unpaid leave
    \n– Study leave
    \n– Maternity\/paternity leave
    \n– Social leave (family reasons)<\/td>\n<\/tr>\n
    Mandatory Fields<\/strong><\/td>\n– Employee name, position
    \n– Type of leave
    \n– Start and end dates
    \n– Number of days
    \n– Basis (vacation schedule, employee application, medical certificate)<\/td>\n<\/tr>\n
    Advance Payment<\/strong><\/td>\nVacation pay must be paid at least 3 days before leave starts (Labour Code Art. 21)<\/td>\n<\/tr>\n
    Signatures<\/strong><\/td>\nAuthorised representative, employee acknowledgement<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\n75 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Supporting Leave Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nUkrainian Name<\/th>\nPurpose<\/th>\nMandatory?<\/th>\n<\/tr>\n<\/thead>\n
    Employee Leave Application<\/strong><\/td>\n\u0417\u0430\u044f\u0432\u0430 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430 \u043f\u0440\u043e \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0432\u0456\u0434\u043f\u0443\u0441\u0442\u043a\u0438<\/td>\nRequest for leave<\/td>\n\u2713 Yes<\/td>\n<\/tr>\n
    Vacation Schedule<\/strong><\/td>\n\u0413\u0440\u0430\u0444\u0456\u043a \u0432\u0456\u0434\u043f\u0443\u0441\u0442\u043e\u043a<\/td>\nAnnual plan approved at the beginning of the year<\/td>\n\u2713 Yes (Labour Code Art. 79)<\/td>\n<\/tr>\n
    Sick Leave Certificate<\/strong><\/td>\n\u041b\u0438\u0441\u0442\u043e\u043a \u043d\u0435\u043f\u0440\u0430\u0446\u0435\u0437\u0434\u0430\u0442\u043d\u043e\u0441\u0442\u0456<\/td>\nMedical proof of illness<\/td>\n\u2713 Yes (for sick leave)<\/td>\n<\/tr>\n
    Maternity Leave Certificate<\/strong><\/td>\n\u041b\u0456\u043a\u0430\u0440\u043d\u044f\u043d\u0438\u0439 \u043b\u0438\u0441\u0442 (\u0432\u0430\u0433\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0442\u0430 \u043f\u043e\u043b\u043e\u0433\u0438)<\/td>\nMedical certificate (issued at 30 weeks of pregnancy)<\/td>\n\u2713 Yes<\/td>\n<\/tr>\n
    Birth Certificate (for paternity leave)<\/strong><\/td>\n\u0421\u0432\u0456\u0434\u043e\u0446\u0442\u0432\u043e \u043f\u0440\u043e \u043d\u0430\u0440\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0434\u0438\u0442\u0438\u043d\u0438<\/td>\nProof of child’s birth<\/td>\n\u2713 Yes<\/td>\n<\/tr>\n
    Certificate of Child Care<\/strong><\/td>\n\u0414\u043e\u0432\u0456\u0434\u043a\u0430 \u043f\u0440\u043e \u0434\u043e\u0433\u043b\u044f\u0434 \u0437\u0430 \u0434\u0438\u0442\u0438\u043d\u043e\u044e<\/td>\nFor parental leave entitlement<\/td>\n\u2713 Yes<\/td>\n<\/tr>\n
    Unpaid Leave Justification<\/strong><\/td>\n\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u0449\u043e \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0443\u044e\u0442\u044c \u043f\u0440\u0438\u0447\u0438\u043d\u0438<\/td>\nProof of family\/personal reasons<\/td>\n~ If required<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    7. PAYROLL AND COMPENSATION DOCUMENTS<\/h2>\n

    Form P-7: Employee Payroll Statement (\u0420\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u043e\u0432\u043e-\u043f\u043b\u0430\u0442\u0456\u0436\u043d\u0430 \u0432\u0456\u0434\u043e\u043c\u0456\u0441\u0442\u044c)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nOrder No. 489 of 05.12.2008<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nDetailed payroll calculation and payment record for each employee<\/td>\n<\/tr>\n
    Frequency<\/strong><\/td>\nBi-weekly (Ukraine mandates 24 payroll cycles\/year – Labour Code Art. 115)<\/td>\n<\/tr>\n
    Content<\/strong><\/td>\n– Employee identification (name, tabular number, position)
    \n– Gross salary breakdown:
    \n\u2022 Base salary
    \n\u2022 Overtime
    \n\u2022 Bonuses
    \n\u2022 Allowances
    \n\u2022 Vacation pay
    \n\u2022 Sick pay (first 5 days employer-paid)
    \n– Mandatory deductions:
    \n\u2022 Personal Income Tax (18%)
    \n\u2022 Military Tax (5% since Oct 2024, was 1.5%)
    \n– Voluntary deductions (loans, alimony)
    \n– Net salary
    \n– Payment method (bank transfer, cash)
    \n– Employee signature (if cash payment)<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\n3 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Form P-8: Consolidated Payroll Statement (\u0417\u0432\u0435\u0434\u0435\u043d\u0430 \u0432\u0456\u0434\u043e\u043c\u0456\u0441\u0442\u044c)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Purpose<\/strong><\/td>\nSummary of total payroll costs for accounting purposes<\/td>\n<\/tr>\n
    Content<\/strong><\/td>\n– Total gross payroll
    \n– Total taxes withheld (PIT, Military Tax)
    \n– Total net payroll
    \n– Breakdown by department\/cost centre
    \n– Employer social contributions (USC – 22%)<\/td>\n<\/tr>\n
    Use<\/strong><\/td>\nFinancial reporting, budgeting, and cost allocation<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\n3 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Payslip (\u0420\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u043e\u0432\u0438\u0439 \u043b\u0438\u0441\u0442\u043e\u043a)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nLabour Code Art. 110<\/td>\n<\/tr>\n
    Mandatory?<\/strong><\/td>\n\u2713 Yes – employer must provide an itemised payslip<\/td>\n<\/tr>\n
    Distribution<\/strong><\/td>\nEach pay period (bi-weekly)<\/td>\n<\/tr>\n
    Required Information<\/strong><\/td>\n– Employee name, position, pay period
    \n– Salary components (base, overtime, bonuses)
    \n– Hours worked
    \n– Gross salary
    \n– Deductions:
    \n\u2022 Personal Income Tax (18%)
    \n\u2022 Military Tax (5%)
    \n\u2022 Other deductions
    \n– Unified Social Contribution (22% – employer pays, shown for transparency)
    \n– Net salary
    \n– Payment date and method<\/td>\n<\/tr>\n
    Format<\/strong><\/td>\nPaper or electronic (email, employee portal)<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\nEmployee keeps, employer retains payroll register (3 years)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Salary Payment Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nRetention<\/th>\n<\/tr>\n<\/thead>\n
    Bank Transfer Register<\/strong><\/td>\nRecord of salary payments via bank<\/td>\n3 years<\/td>\n<\/tr>\n
    Payroll Deposit Slips<\/strong><\/td>\nBank confirmation of payroll transfer<\/td>\n3 years<\/td>\n<\/tr>\n
    Cash Payment Register<\/strong><\/td>\nIf salary is paid in cash (discouraged, rare)<\/td>\n3 years<\/td>\n<\/tr>\n
    Advance Payment Record<\/strong><\/td>\nFirst half of bi-weekly payment<\/td>\n3 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    8. TAX AND SOCIAL INSURANCE DOCUMENTS<\/h2>\n

    Personal Income Tax (PDFO – \u041f\u0414\u0424\u041e) – 18%<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Document<\/th>\nUkrainian Name<\/th>\nPurpose<\/th>\nFrequency<\/th>\nDeadline<\/th>\n<\/tr>\n<\/thead>\n
    Monthly PIT Report<\/strong><\/td>\n\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0441\u0443\u043c \u0434\u043e\u0445\u043e\u0434\u0443, \u043d\u0430\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u043e\u0433\u043e (\u0441\u043f\u043b\u0430\u0447\u0435\u043d\u043e\u0433\u043e) \u043d\u0430 \u043a\u043e\u0440\u0438\u0441\u0442\u044c \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0456\u0432 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 – \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431, \u0456 \u0441\u0443\u043c \u0443\u0442\u0440\u0438\u043c\u0430\u043d\u043e\u0433\u043e \u0437 \u043d\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u0443<\/td>\nReport income paid and PIT withheld<\/td>\nMonthly (since 2025)<\/td>\n20th of the following month<\/td>\n<\/tr>\n
    PIT Payment<\/strong><\/td>\n\u041f\u0435\u0440\u0435\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u041f\u0414\u0424\u041e \u0434\u043e \u0431\u044e\u0434\u0436\u0435\u0442\u0443<\/td>\nRemit withheld PIT to the State Tax Service<\/td>\nMonthly<\/td>\n20th of the following month<\/td>\n<\/tr>\n
    Annual PIT Reconciliation<\/strong><\/td>\n\u0420\u0456\u0447\u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u044f \u043f\u0440\u043e \u043c\u0430\u0439\u043d\u043e\u0432\u0438\u0439 \u0441\u0442\u0430\u043d \u0456 \u0434\u043e\u0445\u043e\u0434\u0438<\/td>\nAnnual tax return (if employee has additional income)<\/td>\nAnnual<\/td>\nMay 1 following year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Military Tax (\u0412\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440) – 5%<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nFrequency<\/th>\nDeadline<\/th>\n<\/tr>\n<\/thead>\n
    Military Tax Report<\/strong><\/td>\nIncluded in monthly PIT report since 2025<\/td>\nMonthly<\/td>\n20th of the following month<\/td>\n<\/tr>\n
    Military Tax Payment<\/strong><\/td>\nRemit withheld military tax<\/td>\nMonthly<\/td>\n20th of the following month<\/td>\n<\/tr>\n
    Notes<\/strong><\/td>\nRate increased from 1.5% to 5% effective October 2024 (Law No. 4015-IX)<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Unified Social Contribution (\u0404\u0421\u0412 – \u0404\u0434\u0438\u043d\u0438\u0439 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0439 \u0432\u043d\u0435\u0441\u043e\u043a) – 22%<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nUkrainian Name<\/th>\nPurpose<\/th>\nFrequency<\/th>\nDeadline<\/th>\n<\/tr>\n<\/thead>\n
    Monthly USC Report<\/strong><\/td>\n\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u0441\u0443\u043c\u0438 \u043d\u0430\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u0432\u043d\u0435\u0441\u043a\u0443 \u043d\u0430 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u043e\u0431\u043e\u0432’\u044f\u0437\u043a\u043e\u0432\u0435 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0435 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f<\/td>\nReport USC contributions on payroll<\/td>\nMonthly (since 2025)<\/td>\n20th of the following month<\/td>\n<\/tr>\n
    USC Payment<\/strong><\/td>\n\u0421\u043f\u043b\u0430\u0442\u0430 \u0404\u0421\u0412<\/td>\nPay employer USC (22% of gross payroll)<\/td>\nMonthly<\/td>\n20th of the following month<\/td>\n<\/tr>\n
    Minimum USC<\/strong><\/td>\n<\/td>\nUAH 1,760\/month per employee (22% \u00d7 UAH 8,000 min wage 2025)<\/td>\nMonthly<\/td>\n<\/td>\n<\/tr>\n
    Maximum Base<\/strong><\/td>\n<\/td>\nCapped at 20\u00d7 minimum wage = UAH 160,000\/month (2025)<\/td>\nMonthly<\/td>\n<\/td>\n<\/tr>\n
    Rate Variations<\/strong><\/td>\n<\/td>\n– Standard rate: 22%
    \n– People with disabilities: 8.41%
    \n– Diia.City residents: UAH 1,760 fixed (minimum contribution)<\/td>\n    		Monthly<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Employee Tax Card (\u041a\u0430\u0440\u0442\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nTax Code Art. 176<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nDocument employee’s tax status, dependents, and eligibility for deductions<\/td>\n<\/tr>\n
    When Submitted<\/strong><\/td>\nUpon hiring or when requesting tax benefits<\/td>\n<\/tr>\n
    Content<\/strong><\/td>\n– Employee personal information
    \n– Number of dependent children (for monthly tax credit: UAH 1,200 per child if salary \u2264 min wage \u00d7 2.5)
    \n– Disability status
    \n– Veteran status
    \n– Other tax deductions<\/td>\n<\/tr>\n
    Employer Use<\/strong><\/td>\nCalculate correct PIT withholding<\/td>\n<\/tr>\n
    Updates<\/strong><\/td>\nWhen an employee’s circumstances change<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Social Insurance Records<\/strong><\/h2>\n

    | Document | Purpose | Retention |
    \n|—|—|—|—|
    \n|\u00a0Social Insurance Number<\/strong>\u00a0| Unique ID in State Register of Insured Persons (Pension Fund) | Lifetime |
    \n|\u00a0Contribution History<\/strong>\u00a0| Electronic record of all USC payments (determines pension eligibility) | Maintained by Pension Fund |
    \n|\u00a0Sick Leave Certificates<\/strong>\u00a0| Medical certificates for sick pay reimbursement from Pension Fund (days 6+) | 3 years |<\/p>\n

    \n

    9. EMPLOYMENT CHANGES AND TRANSFERS<\/h2>\n

    Transfer Order (\u041d\u0430\u043a\u0430\u0437 \u043f\u0440\u043e \u043f\u0435\u0440\u0435\u0432\u0435\u0434\u0435\u043d\u043d\u044f)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Purpose<\/strong><\/td>\nDocument internal transfer (position, department, location)<\/td>\n<\/tr>\n
    Types<\/strong><\/td>\n– Temporary transfer (up to 1 month, employee consent required)
    \n– Permanent transfer (employee consent required)
    \n– Transfer to another location (with employer)<\/td>\n<\/tr>\n
    Legal Basis<\/strong><\/td>\nLabour Code Art. 32-33<\/td>\n<\/tr>\n
    Content<\/strong><\/td>\n– Employee details
    \n– Current position
    \n– New position
    \n– Effective date
    \n– Reason for transfer
    \n– New salary (if changed)
    \n– Employee consent<\/td>\n<\/tr>\n
    Labour Book Entry<\/strong><\/td>\nRequired for permanent transfers<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\n75 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Salary Change Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nLegal Basis<\/th>\n<\/tr>\n<\/thead>\n
    Salary Increase Order<\/strong><\/td>\nFormalise raise, bonus structure change<\/td>\nLabour Code Art. 97<\/td>\n<\/tr>\n
    Indexation Notice<\/strong><\/td>\nNotify employee of mandatory salary indexation if inflation > 3%<\/td>\nLabour Code Art. 95<\/td>\n<\/tr>\n
    Amendment to Employment Contract<\/strong><\/td>\nUpdate contract terms (2-month notice required unless martial law)<\/td>\nLabour Code Art. 32<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    10. TERMINATION AND EXIT DOCUMENTS<\/h2>\n

    Form P-4: Termination Order (\u041d\u0430\u043a\u0430\u0437 \u043f\u0440\u043e \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nOrder No. 489 of 05.12.2008; Labour Code Art. 36-47<\/td>\n<\/tr>\n
    Purpose<\/strong><\/td>\nOfficially terminate the employment relationship<\/td>\n<\/tr>\n
    Grounds for Termination<\/strong><\/td>\nMust cite specific Labour Code article:
    \n– Art. 38: Employee initiative (14 days’ notice)
    \n– Art. 39: Mutual agreement
    \n– Art. 40: Fixed-term contract expiration
    \n– Art. 41: Draft\/conscription
    \n– Art. 36: Redundancy (2 months notice)
    \n– Art. 40: Disciplinary dismissal (single gross violation)
    \n– Art. 40: Incompetence (poor performance)
    \n– Others as per the Labour Code<\/td>\n<\/tr>\n
    Mandatory Fields<\/strong><\/td>\n– Employee name, position
    \n– Termination date (last working day)
    \n– Legal basis (Labour Code article and reason)
    \n– Reference to supporting documents (resignation letter, redundancy notice, etc.)<\/td>\n<\/tr>\n
    Employee Rights<\/strong><\/td>\n– Copy of Form P-4 on the last working day
    \n– Labour book returned with termination entry
    \n– Final settlement (all wages, unused vacation pay, and severance if applicable)
    \n– Written notice of amounts paid<\/td>\n<\/tr>\n
    Labour Book Entry<\/strong><\/td>\nTermination recorded with order number, date, and legal basis<\/td>\n<\/tr>\n
    Retention<\/strong><\/td>\n75 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Resignation Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nTimeline<\/th>\n<\/tr>\n<\/thead>\n
    Resignation Letter<\/strong><\/td>\nEmployee’s written notice to resign<\/td>\n14 calendar days’ notice (Labour Code Art. 38)<\/td>\n<\/tr>\n
    Acceptance of Resignation<\/strong><\/td>\nEmployer acknowledgement<\/td>\nWithin 14 days<\/td>\n<\/tr>\n
    Exit Interview Form<\/strong><\/td>\nCapture feedback (optional)<\/td>\nOn or before the last day<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Final Settlement Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nDeadline<\/th>\n<\/tr>\n<\/thead>\n
    Final Payslip<\/strong><\/td>\nItemized final payment (salary + unused vacation + severance)<\/td>\nLast working day<\/td>\n<\/tr>\n
    Certificate of Income Paid<\/strong><\/td>\nTax year-to-date income for the employee’s records<\/td>\nLast working day<\/td>\n<\/tr>\n
    Written Notice of Amounts Paid<\/strong><\/td>\nDetailed breakdown of the final payment<\/td>\nLast working day<\/td>\n<\/tr>\n
    Certificate of Employment<\/strong><\/td>\nConfirmation of employment dates, position, and salary (upon request)<\/td>\nWithin 3 days of the request<\/td>\n<\/tr>\n
    Work Book Handover Receipt<\/strong><\/td>\nEmployee acknowledges receipt of the labour book<\/td>\nLast working day<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Severance Pay (\u0412\u0438\u0445\u0456\u0434\u043d\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0430)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n
    Situation<\/th>\nAmount<\/th>\nLegal Basis<\/th>\n<\/tr>\n<\/thead>\n
    Redundancy<\/strong><\/td>\n1-month average salary<\/td>\nLabour Code Art. 44<\/td>\n<\/tr>\n
    Employer breach of labour laws<\/strong><\/td>\nMin 3 months average salary<\/td>\nLabour Code Art. 44<\/td>\n<\/tr>\n
    Company official (managing director)<\/strong><\/td>\n6 months’ average salary (upon termination of corporate mandate)<\/td>\nLabour Code Art. 41<\/td>\n<\/tr>\n
    Mutual agreement<\/strong><\/td>\nAs agreed in the employment contract or settlement<\/td>\nLabour Code Art. 36<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    11. COMPLIANCE AND REGULATORY DOCUMENTS<\/h2>\n

    Internal Labour Regulations (\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u0437\u043f\u043e\u0440\u044f\u0434\u043a\u0443)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n
    Detail<\/th>\nInformation<\/th>\n<\/tr>\n<\/thead>\n
    Legal Basis<\/strong><\/td>\nLabour Code Art. 142<\/td>\n<\/tr>\n
    Mandatory?<\/strong><\/td>\n\u2713 Yes (for all employers)<\/td>\n<\/tr>\n
    Approval<\/strong><\/td>\nMust be approved by the labour collective (general meeting of >50% employees) and the trade union (if it exists)<\/td>\n<\/tr>\n
    Content<\/strong><\/td>\n– Working hours and breaks
    \n– Start and end times
    \n– Lunch\/rest periods
    \n– Payroll dates (must specify bi-weekly schedule)
    \n– Leave procedures
    \n– Disciplinary rules
    \n– Employee rights and obligations
    \n– Employer rights and obligations
    \n– Dress code (if applicable)
    \n– Health and safety rules<\/td>\n<\/tr>\n
    Language<\/strong><\/td>\nMust be in Ukrainian<\/td>\n<\/tr>\n
    Access<\/strong><\/td>\nMust be accessible to all employees (posted, intranet, distributed)<\/td>\n<\/tr>\n
    Updates<\/strong><\/td>\nWhen organisational policies change<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Occupational Health and Safety Documents<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nRetention<\/th>\n<\/tr>\n<\/thead>\n
    Health and Safety Policy<\/strong><\/td>\nCompany-wide safety rules<\/td>\nPermanent<\/td>\n<\/tr>\n
    Risk Assessment<\/strong><\/td>\nIdentify workplace hazards<\/td>\n3 years (update regularly)<\/td>\n<\/tr>\n
    Safety Training Register<\/strong><\/td>\nRecord of employee safety inductions<\/td>\n75 years<\/td>\n<\/tr>\n
    Accident Investigation Report<\/strong><\/td>\nDocument workplace accidents<\/td>\n75 years<\/td>\n<\/tr>\n
    Medical Examination Records<\/strong><\/td>\nPeriodic health checks (for hazardous work)<\/td>\n50 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Anti-Corruption and Conflict of Interest<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Document<\/th>\nLegal Basis<\/th>\nApplicability<\/th>\n<\/tr>\n<\/thead>\n
    Declaration of Assets and Income<\/strong><\/td>\nLaw on Prevention of Corruption<\/td>\nPublic officials, state-owned enterprises<\/td>\n<\/tr>\n
    Conflict of Interest Declaration<\/strong><\/td>\nLaw on Prevention of Corruption<\/td>\nPublic sector employees, certain private sector<\/td>\n<\/tr>\n
    Gift Register<\/strong><\/td>\nLaw on Prevention of Corruption<\/td>\nPublic officials<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Data Protection and Confidentiality<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Document<\/th>\nPurpose<\/th>\nLegal Basis<\/th>\n<\/tr>\n<\/thead>\n
    Consent to Personal Data Processing<\/strong><\/td>\nGDPR compliance<\/td>\nLaw on Personal Data Protection No. 2297-VI<\/td>\n<\/tr>\n
    Confidentiality Agreement<\/strong><\/td>\nProtect trade secrets, sensitive information<\/td>\nCivil Code, employment contract<\/td>\n<\/tr>\n
    Non-Compete Agreement<\/strong><\/td>\nRestrict post-employment competition (limited enforceability in Ukraine)<\/td>\nCivil Code<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    12. DIGITAL RECORDS (2026 TRANSITION)<\/h2>\n

    Electronic Employment Record (\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    System<\/th>\nAdministrator<\/th>\nAccess<\/th>\nPurpose<\/th>\n<\/tr>\n<\/thead>\n
    State Register of Insured Persons<\/strong><\/td>\nPension Fund of Ukraine<\/td>\nportal.pfu.gov.ua<\/td>\nCentral repository of employment history<\/td>\n<\/tr>\n
    Electronic Cabinet for Employers<\/strong><\/td>\nPension Fund of Ukraine<\/td>\nUser account with a digital signature<\/td>\nUpload employee data, submit reports<\/td>\n<\/tr>\n
    Diia.Employment<\/strong>\u00a0(Planned)<\/td>\nMinistry of Digital Transformation<\/td>\nDiia mobile app<\/td>\nEmployee access to the digital labour book<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    2026 Digital Transition Requirements<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n
    Requirement<\/th>\nDeadline<\/th>\nAction Required<\/th>\n<\/tr>\n<\/thead>\n
    Scan all physical labour books<\/strong><\/td>\nJune 10, 2026<\/td>\n– All pages in colour, 300 dpi, JPG\/PDF, <1MB
    \n– Upload to Pension Fund portal<\/td>\n<\/tr>\n
    Return labour books to employees<\/strong><\/td>\nAfter scanning<\/td>\nEmployee signs receipt acknowledging return<\/td>\n<\/tr>\n
    Submit employment data via XML<\/strong><\/td>\nJune 10, 2026<\/td>\nFor all employment periods, especially pre-2004<\/td>\n<\/tr>\n
    Verify employee records<\/strong><\/td>\nBefore June 10, 2026<\/td>\nEmployees should check their electronic records for accuracy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    Digital Reporting (2025 onwards)<\/strong><\/h2>\n
    \n
    \n\n\n\n\n\n\n\n
    Report Type<\/th>\nFrequency<\/th>\nSubmission Method<\/th>\nPortal<\/th>\n<\/tr>\n<\/thead>\n
    PIT, Military Tax, USC<\/strong><\/td>\nMonthly<\/td>\nElectronic filing (XML format)<\/td>\ntax.gov.ua (State Tax Service)<\/td>\n<\/tr>\n
    Statistical Salary Reports<\/strong><\/td>\nMonthly\/Quarterly<\/td>\nElectronic filing<\/td>\nukrstat.gov.ua (State Statistics Service)<\/td>\n<\/tr>\n
    Employment Data Updates<\/strong><\/td>\nReal-time (hiring, termination)<\/td>\nElectronic notification<\/td>\nportal.pfu.gov.ua (Pension Fund)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    SUMMARY TABLE: CRITICAL PAYROLL-RELEVANT DOCUMENTS<\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Document<\/th>\nForm<\/th>\nFrequency<\/th>\nRetention<\/th>\nPayroll Impact<\/th>\n<\/tr>\n<\/thead>\n
    Employment Order<\/strong><\/td>\nP-1<\/td>\nUpon hiring<\/td>\n75 years<\/td>\nEstablishes salary, start date<\/td>\n<\/tr>\n
    Employment Contract<\/strong><\/td>\nCustom<\/td>\nUpon hiring<\/td>\n75 years<\/td>\nDefines salary, benefits, and terms<\/td>\n<\/tr>\n
    Personal Card<\/strong><\/td>\nP-2<\/td>\nOngoing (updates)<\/td>\n75 years<\/td>\nTracks position, salary changes<\/td>\n<\/tr>\n
    Labour Book<\/strong><\/td>\nPhysical\/Electronic<\/td>\nOngoing<\/td>\nLifetime (employee)<\/td>\nConfirms employment history, pension eligibility<\/td>\n<\/tr>\n
    Timesheet<\/strong><\/td>\nP-5<\/td>\nMonthly<\/td>\n3 years<\/td>\nBasis for salary calculation, overtime, leave deductions<\/td>\n<\/tr>\n
    Leave Order<\/strong><\/td>\nP-3<\/td>\nPer leave<\/td>\n75 years<\/td>\nVacation pay calculation<\/td>\n<\/tr>\n
    Payroll Statement<\/strong><\/td>\nP-7<\/td>\nBi-weekly<\/td>\n3 years<\/td>\nSalary payment record<\/td>\n<\/tr>\n
    Payslip<\/strong><\/td>\nCustom<\/td>\nBi-weekly<\/td>\n3 years (employer)<\/td>\nEmployee payment transparency<\/td>\n<\/tr>\n
    PIT Report<\/strong><\/td>\nTax form<\/td>\nMonthly<\/td>\n5 years<\/td>\nTax withholding and remittance<\/td>\n<\/tr>\n
    Military Tax Report<\/strong><\/td>\nTax form<\/td>\nMonthly<\/td>\n5 years<\/td>\nTax withholding and remittance<\/td>\n<\/tr>\n
    USC Report<\/strong><\/td>\nSocial insurance form<\/td>\nMonthly<\/td>\n5 years<\/td>\nSocial contribution remittance<\/td>\n<\/tr>\n
    Termination Order<\/strong><\/td>\nP-4<\/td>\nUpon termination<\/td>\n75 years<\/td>\nFinal settlement, severance calculation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    DOCUMENT RETENTION SCHEDULE<\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Retention Period<\/th>\nDocument Types<\/th>\n<\/tr>\n<\/thead>\n
    75 years<\/strong><\/td>\nPersonnel orders (P-1, P-3, P-4), employment contracts, personal cards (P-2), transfer orders, disciplinary actions, termination records<\/td>\n<\/tr>\n
    50 years<\/strong><\/td>\nMedical examination records (hazardous work)<\/td>\n<\/tr>\n
    5 years<\/strong><\/td>\nTax reports (PIT, USC, military tax), business trip orders (P-6)<\/td>\n<\/tr>\n
    3 years<\/strong><\/td>\nTimesheets (P-5), payroll statements (P-7, P-8), vacation schedules, sick leave certificates, overtime records<\/td>\n<\/tr>\n
    1 year<\/strong><\/td>\nShift schedules, temporary correspondence<\/td>\n<\/tr>\n
    Permanent<\/strong><\/td>\nRegulatory documents (internal labour regulations, health and safety policies), collective agreements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    KEY DEADLINES FOR 2026<\/h2>\n
    \n
    \n\n\n\n\n\n\n\n\n\n\n
    Date<\/th>\nRequirement<\/th>\nConsequence of Non-Compliance<\/th>\n<\/tr>\n<\/thead>\n
    10th of each month<\/strong><\/td>\nNotify the State Fiscal Service of new hires<\/td>\nFine: UAH 4,723 per unreported employee<\/td>\n<\/tr>\n
    20th of each month<\/strong><\/td>\nSubmit PIT, Military Tax, USC reports and payments<\/td>\nPenalties: 10% of the unpaid amount + daily interest<\/td>\n<\/tr>\n
    June 10, 2026<\/strong><\/td>\nScan and upload all labour books to the electronic Register<\/td>\n\u26a0\ufe0f Paper labour books no longer valid for pension calculations<\/td>\n<\/tr>\n
    Bi-weekly<\/strong><\/td>\nPay salaries (max 16-day interval between payments)<\/td>\nFine: UAH 510-1,700 per violation<\/td>\n<\/tr>\n
    May 1 (annually)<\/strong><\/td>\nEmployees file personal income tax returns (if additional income)<\/td>\nPenalties for late filing<\/td>\n<\/tr>\n
    August 1 (annually)<\/strong><\/td>\nEmployees pay annual PIT (if applicable)<\/td>\nPenalties for late payment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n

    LEGAL REFERENCES<\/h2>\n