Hiring: when to notify the tax office and the Territorial Recruitment Center (TRC)

Employment of a new worker is not only an HR step, but also an important legal procedure accompanied by stringent regulatory requirements for informing state authorities. In 2025, updated rules on job notification mandate timely reporting to the State Tax Service (STS) and the Territorial Recruitment and Social Support Center (TRC, military enlistment office). Proper adherence to notification deadlines will help avoid significant fines and maintain the company’s flawless reputation.

Tax Office (STS) Notification: Key Requirements
Legal basis
According to Part 4, Article 24 of the Labour Code and Cabinet Resolution No. 413 of June 17, 2015 (as amended on February 21, 2025, No. 184), employers must submit a notification to the STS using the established form before an employee starts work.
Procedure and timelines
Notification is submitted through the electronic office or other electronic means to the STS before the employee actually begins work.
Employment contracts and notification submission must precede the actual commencement of work.
The date of employment contract/order is separate from the start date, allowing notification even on the same day as employment, but before granting work access.

Important notes
No employee may be allowed to work without timely notification.
Covers the conclusion of an employment contract, gig contract (for Diia City residents), but does not apply to civil law contracts.

Notification to TRC: Rules and Features
Who is affected
Notification to the TRC is submitted for all conscripts, reservists, and liable persons hired. This applies to basic jobs and moonlighting, contractual or fixed-term employment.
Legal regulation and deadlines
As per Cabinet Resolution No. 1487 of December 30, 2022, within 7 days from the hiring order, notification (Appendix 4) must be submitted to the local TRC.
Company directors responsible for military registration submit separate notifications (Appendix 1), also within 7 days.

Exceptions and specifics
Individual Entrepreneurs (IEs) and those not keeping military records are exempt from TRC notifications.
If an employee is not a conscript/reservist/liability holder, notification isn’t required.
For position change, dismissal, or transfer, a notification must also be submitted to the TRC within set deadlines.

Algorithm for hiring a reservist

1. Sign an employment contract/order and obtain the employee’s signature.
2. Submit notification to the STS before work begins.
3. Submit TRC notification (Appendix 4) within 7 days of the order.
4. Ensure receipt/confirmation of notifications.

Responsibility for missed deadlines
STS area
Failing to notify on time leads to penalties: up to 10 minimum salaries (MS) for each employee hired without notification.
TRC area
Administrative fine up to UAH 5,100, and repeated or serious breach — up to UAH 8,500. There may also be inspections and added legal scrutiny from TRC in case of delayed updates to military records.

Practice highlights & FAQs
Form update from May 2025 — new citizenship column, standardized structure for employers.
For gig contracts, only Diia City residents submit notifications.
Change in employee status (e.g., from secondary job to main) requires new notification to the regulatory bodies.
Electronic forms are an advantage for large businesses, but interface issues often require extra attention from HR staff.

Practical tips for managers and HR
Make a note about notification submission in the employee’s file, and keep receipts.
Track changes in forms and legislation — they are frequent!
Ensure the employee’s personal file includes all statements, order copies, and notification proofs.
If there’s an error, submit a cancelation and a corrected notification as soon as possible.

Conclusions
Today, responsibility for compliance with notification laws falls chiefly on the employer. Failure to meet STS and TRC deadlines threatens not just the company’s legal security but also its reputation.
Careful legislative compliance ensures avoidance of financial burdens from fines and supports a smooth and stable hiring process amid shifting regulatory demands.

Svitlana Krutorogova — attorney, Legal Company WINNER.