One of the main tasks of the State Tax Service is to monitor compliance with applicable companies legislation in payroll with the obligatory payment of tax on personal income and deductions to the Pension Fund of Ukraine. The special control tax are companies that have debts to workers, as well as those that violate the Law of Ukraine "On remuneration" on the timing of wage payments.

Revenue Service of Kyiv, along with local authorities is the complex joint activities. For each debtor by analyzing the causes of arrears and determined how its maturity. Thus, the consequences of the leaders of the debtor and the results of temporary commissions created by rayon state administrations, Kyiv, which include working capital tax, during January - November 2012 held arrears in the payment of wages to employees at 1,745 enterprises totaling 92 million 398 thousand UAH. The budget received 15.814 million USD tax on personal income.