PRACTICAL ASPECTS OF DIGITALIZATION OF LABOR RELATIONS IN UKRAINE

Abstract

The article considers the practical aspects of digitalization of labor relations in Ukraine. Attentionis paid to the process of introduction of electronic labor books, which are analogous to the paper labor book inelectronic format and are information about the employment of a person contained in the Register of InsuredPersons. It is indicated that the electronic labor book is maintained through the Portal of electronic services of thePension Fund of Ukraine by providing information to employees about themselves personally or the employer abouttheir employees. Employers are obliged to transfer scanned copies of labor books to the Pension Fund of Ukrainefor digitization. Describes the problems that arise in practice when maintaining electronic labor books and ways tosolve them.The process of introduction of electronic work incapacity certificates, which from October 1, 2021 is issuedonly in electronic form, is considered. Electronic work incapacity certificates are closely linked to the Registerof Insured Persons. If there is no information about the person in the Register, the electronic work incapacitycertificate is not formed, which creates special difficulties for newly hired employees and their employers. In thiscase, the only option is to apply to the employer to submit a reference report on the amounts of the accrued single social contribution. The same rule must be applied in the event of a situation where the electronic work incapacitycertificate of the newly hired employee is not displayed in the office of the insured on the Portal of electronicservices of the Pension Fund of Ukraine. Therefore, changes to the legislation are needed to allow the formation ofelectronic work incapacity certificates immediately after the employer submits notifications of hiring an employeeto the units of the State Tax Service.