Strengthening quarantine restrictions

Administrative Law
Semenenko Eugene
Law Services - Strengthening quarantine restrictions

How to get financial assistance from the state through a pandemic


On December 4, 2020, the Verkhovna Rada, within the framework of the plenary session, considered two laws under which business and the population can receive assistance from the state through the COVID-19 pandemic, provided that the quarantine restrictions are strengthened.

Today, the Law of Ukraine on “On social support of insured persons and business entities for the period of restrictive anti-epidemic measures introduced to prevent the spread of acute respiratory disease COVID-19 caused by coronavirus SARS-Co V-2” and, at the stage of signing, the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Concerning Social Support to Taxpayers for the Period of Restrictive Anti-Epidemic Measures Introduced to Prevent the Spread of Acute Respiratory Disease COVID-19 Caused by Coronavirus SAR Co V-2 ».

The main theses of these regulations are:

              • One-time financial assistance to insured persons in the amount of 8 (eight) thous.UAH. Assistance may be provided to employees who have lost part of their wages due to increased quarantine restrictions, and to individual entrepreneurs who have lost part of their income due to a ban on full operation.
              • One-time, financial assistance to legal entities in order to save jobs. For example, if an entrepreneur – a legal entity is forced to reduce the working hours of an employee due to increased quarantine, he will be able to receive a one-time allowance for one such employee up to 8 thous. UAH.
              • One-time compensation of expenses of legal entities for tax. Appropriate assistance is provided to those businesses whose activities will be suspended in the event of increased quarantine measures. The amount of one-time compensation will be calculated as the average value of paid SDRs for ten months.
              • Introduction of tax holidays for 200 thousand sole proprietors of the first group, which exempts them from accrual and payment of a single tax and a single contribution from December 2020 to May 2021.
              • Write-off of tax debt to taxpayers if the total amount of debt for all taxes and fees does not exceed UAH 3,060. and it is not repaid as of November 1, 2020.
              • Postponement for up to one year of payment of tax debts of citizens and self-employed persons in the amount of up to UAH 6,800, which arose before December 1, 2020.
              • Write-off of penalties and penalties for tax debts, if they are repaid within six months after the entry into force of the Law.
              • Triple the threshold of the tax debt for which the tax will not take recovery measures.
              • Exemption from taxation of material assistance that citizens and businesses will receive from the state in connection with the increased quarantine – material assistance and income tax.

Thus, highlighting the main points, the legislation regulates some conflicts to meet the material needs of workers (workers) who, due to acute respiratory disease COVID-19 caused by coronavirus SARS-Co V-2, are unable to work normally.

Take care of yourself and your loved ones!



If you have additional questions, call: + 38 (044) 259 71 59 and / or write to: