Each employee must be informed of their job responsibilities against a signed receipt. Lack of job descriptions is a violation of labor law.
If there is no job description - there was no acquaintance with job responsibilities or there was, but it is incomplete. Therefore, the absence of a job description is a fine under Article 265 of the Labor Code of Ukraine (Labor Code) - 1 minimum wage (from 01.09.2020 - 5000 UAH). In this case, it can be imposed for each missing job description for the positions of the staff list.
Please note that job descriptions of accountants should be not only in enterprises, but also in sole proprietorship, if they have employees and formalize an employment relationship. Private individuals are required to have internal labor regulations, staffing, and personnel orders. Regardless of whether it is an enterprise or a sole proprietorship, the employer must explain to the employee his rights and responsibilities (Part 1 of Article 29 of the Labor Code).
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