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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 1, 2026 No. 292

About approval of Changes in the National provision (standard) of financial accounting in public sector 132 of "Payment to workers"

According to Article 56 of the Budget code of Ukraine, article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,

I ORDER:

1. Approve Changes in the National provision (standard) of financial accounting in public sector 132 of "Payment to workers", the Ministry of Finance of Ukraine approved by the order of December 29, 2011 No. 1798, registered in the Ministry of Justice of Ukraine on January 26, 2012 at No. 121/20434, which are applied.

2. In accordance with the established procedure to provide to department of methodology of financial accounting and normative ensuring auditor activities:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective since January 01, 2027, but not earlier than day of its official publication.

4. To impose control over the implementation of this order on the deputy minister Vorobey S. I.

Approved by the Order of the Ministry of Finance of Ukraine of June 1, 2026 No. 292

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