Verification of compliance with minimum social guarantees

Verification of compliance with minimum salary

Verification of correct indexing of the compensations to employees

Payroll methodology assessment

Getting ready to the audit by the Ministry of Social PolicyKey points inspected by a labor inspector:

  • Compliance with the Labor Code, in particular with the minimum salary guaranteed by the state;
  • Compliance with the provisions of the Law of Ukraine “About Labor Remuneration”;
  • Compliance with the provisions of the Law of Ukraine “About Vacations”;
  • Compliance with the Average Salary Calculation Procedure (compensation, financial support) for calculation of payments under mandatory state social insurance;
  • Compliance with the Average Salary Calculation Procedure.

Instant assessment result is a report* about compliance of the Company’s applicable calculation approach with the statutory requirements including description of risks, potential penal sanctions and suggestions for elimination of non-compliances.

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During instant assessment** the EBS consultants focus on the key points checked by labor inspectors:

  • Verification of compliance with minimum social guarantees;
  • Verification of compliance with minimum salary;
  • Verification of correct indexing of the compensations to employees;
  • Verification of correct calculation according to the shift schedule, total hours worked, night/evening/overtime hours, payment for work during public holidays and days off according to the Collective employment agreement or according to the Provisions on labor remuneration;
  • Verification of correct methods of average earnings calculation (based on vacation or sick leave certificate);
  • Verification of correct compensation to employees sent on a business trip;

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* Instant assessment report to assess the company’s approach to payroll calculation is not the same as an auditor’s opinion

** Assessment is carried out during a business meeting and questioning the Customer, with random check of the described areas sampling 3–5 employees over a period of one month