On 5 October 2026, the Tax Consultants Office (TCO) of the State Tax Service published a case study detailing its support for a Uzhhorod-based entrepreneur hiring her first employees. The TCO, established under Order No. 312 of 2023, provides free, binding tax consultations to small businesses. The case covers the full compliance cycle: registration as an employer in the Unified State Register, calculation and withholding of personal income tax (18%) and military levy (1.5%), payment of Unified Social Contribution (22%), and submission of monthly payroll reports (Form DF-4) and annual certificates (Form 1DF). The TCO also advised on the mandatory workplace accident insurance and the procedure for granting tax social benefits to employees with children. The entrepreneur avoided common errors such as misclassifying contractors as employees and missing the 20th-day deadline for USC payment.
Key Takeaways
- Step-by-Step Roadmap: The TCO issued a 12-step checklist for first-time employers, now available as an interactive guide in the electronic cabinet.
- Binding Advice: Consultations provided by the TCO are legally binding on the STS, protecting the taxpayer from penalties if they follow the guidance.
- Scalable Support: The TCO handled 3,400 first-hire consultations in 2025, with a 98% satisfaction rate; regional offices now offer weekly walk-in sessions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement