Employees are not required to report to the tax authorities
Company employees should not provide explanations or engage in dialogue with officials of control bodies regarding compliance with labor legislation.
Company employees should not provide explanations or engage in dialogue with officials of control bodies regarding compliance with labor legislation.
According to the Law “On Remuneration of Labor” controlling bodies may request information and documents regarding the remuneration of company employees. The Law of Ukraine “On Remuneration of Labor” (part 4 of Art. 35) grants controlling bodies the authority to demand the provision of information and documents concerning compliance with the legislation on remuneration, in particular regarding hired employees. Due to fairly frequent inspections by the tax authorities, the Pension Fund and other regulatory instances, the question often arises about the obligation of hired employees to provide explanations.
Referring to Part 1 of Article 19 of the Constitution of Ukraine, employees of the enterprise have the right not to give any explanations or to engage in dialogue with employees of the inspection bodies. Although, citing the same legal norms, employees of controlling bodies may demand the relevant information during an inspection, it is not stated unequivocally anywhere that workers are obliged to give explanations.
Moreover, according to the Constitution of Ukraine, namely Article 63, a person cannot be held liable for refusing to give testimony concerning themselves or members of their family and relatives.