State Tax Service of Ukraine reminds: social guarantees for pregnant women, mothers and employees with children are provided only on condition of official (declared) employment, which involves payment of all obligatory taxes and contributions to the budget: personal income tax, military levy and single contribution to obligatory state social insurance.
Formal employment contract guarantees not only a stable income, but also right to state social protection, including:
- paid vacations,
- sick leave,
- maternity benefits,
- preferential working conditions for employees with children.
Basic guarantees for pregnant women and employees with children, if employment is declared:
- protection in hiring – refusal is possible only for objective reasons in writing form;
- safe working conditions – prohibition of underground, night, overtime work without the employee’s consent;
- flexible schedule – right to the part-time work at the employee’s request;
- prohibition of dismissal at the employer’s initiative – even in case of the enterprise liquidation, obligatory employment is provided;
- social support – the possibility of receiving vouchers, material assistance;
- breaks for feeding a child – every three hours (for mothers of children under 1.5 years old).
These guarantees apply to:
- pregnant women;
- women with children under 3 years old (up to 6 years old if a child needs care);
- single mothers with children under 14 years old or with disabilities;
- persons raising children without a mother (including guardians, adoptive parents, foster parents, etc.).
Formalize your employment relationship! Undeclared employment means loss of rights and future payments.