«Salaries in envelopes»: ESBU in the Bukovyna ensures full reimbursement of over UAH 5.2 million in Single Social Contribution

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Chernivtsi region have ensured the full reimbursement of over UAH 5.2 million in unpaid Single Social Contribution. The funds were owed by the management of a prominent local medical center.

The pretrial investigation revealed that between March and August 2024, officials at the medical facility paid "off-the-books" salaries to employees. The total amount of cash payments not recorded in accounting or tax reports exceeded UAH 25.6 million. Consequently, the state budget incurred a loss of more than UAH 5.2 million in mandatory social security contributions.

Based on the materials collected, an official of the medical center was notified of suspicion of committing a criminal offense under Part 2 of Article 212-1 of the Criminal Code of Ukraine (evasion of the single social contribution for mandatory state social insurance).

Thanks to the measures taken by the ESBU detectives, the medical institution acknowledged the violation and transferred the full amount of the damages caused to the state budget.

It is noted that the ESBU had previously completed a pre-trial investigation regarding the activities of this same medical center. In that instance, an evasion of personal income tax and military duty totaling UAH 5 million was established, which was also fully reimbursed.

The pre-trial investigation is ongoing. Procedural guidance is being provided by the Chernivtsi Regional Prosecutor's Office.