According to the new wording of article 24 of the Labour Code of Ukraine, it is stipulated that an employee is not allowed to work without a labour contract issued upon an executive order or resolution of the owner or authorized body, moreover, the latter is obliged to send a relevant notice to the central executive authority dealing with formulation and implementation of the public policy on administration of national insurance contributions, to inform of hiring an employee according to the procedure precribed by the Cabinet of Ministers of Ukraine, the NFS’s reports.

The Cabinet of Ministers of Ukraine made a decision on June 17, 2015, No.413 on procedure for notifying the National Fiscal Service and its territorial bodies of employment. So, the notification of employment is to be submitted by the owner of the enterprise, institution, organization or authorized body (person) or individual to territorial bodies of the National Fiscal Service, at the place of registration of an obligatory social security taxpayer. This notice should be submitted before the employee commences work under the labour contract in one of the following ways:

-  electronically, using digital signatures by authorized persons, in accordance with the legislation covering electronic document management and electronic signatures;

- on paper, with a copy of an electronic form;

- on paper, if labour contracts have been concluded with no more than five persons.

The information contained in the employment notice, is to be recorded in the register of insurers and insured persons, under the Law of Ukraine dd. July 8, 2010, No.2464, on collection and accounting of the obligatory social security contributions.