The STC says that a self-employed person decides the issue of using a seal or a seal when performing an independent professional activity, depending on the specifics of his activity, but there are cases when the current legislation requires the mandatory use of seals. In particular, when an individual engaged in independent professional activity uses hired labor.
The conclusion of an employment contract (contract, agreement) with a citizen for the use of his labor obligates the self-employed person to ensure the conditions and safety of labor, its payment, as well as other social guarantees in accordance with current legislation.
According to the provisions of the Law of Ukraine dated 24.03.1995 No. 108/95-BP “On Remuneration” as amended, which defines the economic, legal and organizational principles of remuneration of employees who are in employment relationships based on an employment contract, in particular with self-employed persons, and Art. 49 of the Labor Code, at the request of the employee, the employer is obliged to issue him a certificate about his work at this enterprise, institution, organization, indicating, in particular, the amount of wages. The responsibility for the accuracy of the data displayed in the certificate lies with the employer who pays the income to the employees.
If the relevant regulations on the granting of subsidies establish that when individuals present certificates of their income to the departments (management) of subsidies in order to assign them subsidies, these certificates must be sealed with the employer’s seal, then when issuing such certificates, the employer (in this case, a self-employed a person engaged in independent professional activity) must comply with the requirements regarding the correctness of their registration.