Employing foreigners in Ukraine: rules for business

Employing foreigners in Ukraine: what an entrepreneur should know

Hiring a foreigner in Ukraine is possible, but in most cases, the employer first obtains a work permit, and only then concludes an employment contract, submits a notification of hiring, and, if necessary, helps the employee arrange legal stay in Ukraine for the duration of the work. The work permit itself does not replace either a visa or a temporary residence permit. (Law of Ukraine)

For business, the main risks here are practical: allowing a person to work without a permit where it is required; relying on outdated rules regarding "10 minimum wages"; missing deadlines after obtaining a permit; or confusing a work permit with the right to legally stay in Ukraine. For most employers, the correct procedure is as follows: check if there is an exception to the permit requirement, obtain the permit, pay the fee, sign the employment contract, submit a hiring notification before work begins, and separately regulate the employee's migration status. (Law of Ukraine)

When a permit is needed, and when it is not

The general rule is as follows: a foreigner or a stateless person works in Ukraine on the basis of a work permit obtained by the employer. The permit is issued not "for the foreigner in general", but for a specific employer and specific work. If a person works for two companies, each employer obtains its own permit. (Law of Ukraine)

The law also provides exceptions when a permit is not required. These include, in particular, foreigners with a permanent residence permit, refugees and persons granted subsidiary or temporary protection, employees of representative offices of foreign companies in cases specified by law, certain categories of artists, athletes, rescuers, clergy, participants in international technical assistance projects, and certain other categories explicitly listed in the law. A special case is foreigners working for a Diia City resident under a gig contract: the law also provides a special rule for them without obtaining such a permit. (Law of Ukraine)

Foreign students of Ukrainian higher education institutions can also work, but for this, as a rule, a permit is required; the law sets a separate term for such a permit for them. (Law of Ukraine)

Who exactly prepares the documents

All actions regarding the permit are carried out by the employer, not the employee himself. It is the employer who submits the application, the package of documents, pays the fee for the issuance or extension of the permit, and is responsible for complying with the conditions under which the permit was issued. (Law of Ukraine)

For standard employment, the basic package of documents consists of an application, a copy of the foreigner's passport document translated into Ukrainian, a color photograph, and a draft employment agreement (contract). For certain categories of foreigners, the law requires additional documents — for example, documents on the employee's business trip to Ukraine, intra-corporate transfer, studies, or the special status of the respective person. (Law of Ukraine)

Validity period of the permit

The validity period of the permit depends on the category of the employee. For the majority of hired foreign workers, the permit is issued for up to 2 years. For certain categories, the law allows a term of up to 3 years. A separate rule applies to foreign students combining studies with work — the permit is issued for a term of up to 1 year. The permit can be extended. (Law of Ukraine)

How much does the permit cost

The fee for issuing or extending a permit depends on the term for which it is issued. The law ties it not to the minimum wage, but to the subsistence minimum for able-bodied persons established on January 1 of the year the documents are submitted. (Law of Ukraine)

The extension of the permit is paid at the same rates. The actual amount in hryvnias is calculated by the employer based on the subsistence minimum indicator valid on January 1 of the respective year. (Law of Ukraine)

What needs to be done after obtaining the permit

After a positive decision, the employer must pay the established fee. Next, the parties sign an employment agreement or contract. The law gives 90 calendar days from the date of permit issuance to conclude the contract. After signing the contract, the employer is obliged to submit a copy of it to the employment center within 10 calendar days. If this is not done, the permit may be canceled. (Law of Ukraine)

Separately, before the actual admission of the employee to work, the employer submits a notification about hiring the employee. Admission without such notification is a violation, even if the permit has already been obtained. (Law of Ukraine)

A work permit does not equal the right to stay in Ukraine

A work permit gives the employer the right to legally use the labor of a foreigner, but by itself does not regulate the issue of entry and stay of a person in Ukraine. If the employee plans to stay in Ukraine for a long time, migration documents are usually processed in parallel — depending on the citizenship, grounds for entry, and the term of work, this may include a D-type visa and a temporary residence permit. (Law of Ukraine)

For business, this means a simple rule: check not only the work permit, but also the legality of the employee's stay in Ukraine on a specific date. The employee should not end up in a situation where the permit is valid, but the period of legal stay has already expired. (Law of Ukraine)

Salary, taxes, and personnel records

Foreign employees in employment relations enjoy the same basic labor rights and guarantees as citizens of Ukraine, unless a special law establishes otherwise. For an entrepreneur, this means that working hours, vacations, remuneration, labor protection, dismissal, and personnel registration are structured according to the general rules of labor legislation. (Law of Ukraine)

In the current version of the Employment Law, there is no separate requirement for a mandatory salary "not less than 10 minimum wages" to issue a permit. This rule is often found in older publications, but for the current procedure of employing foreigners, it is no longer a valid condition for obtaining a permit. The salary is determined by the employment contract in compliance with general labor guarantees. (Law of Ukraine)

Taxation of a foreign employee's salary in Ukraine in employment relations generally takes place according to the standard rules for salary payments: personal income tax — 18%, military tax — 5%, and the single social contribution is accrued by the employer at the general rate of 22%, unless there is a special exception provided by law. Foreign citizenship itself does not create a separate "preferential" salary regime. (Law of Ukraine)

If a foreigner works in several places

One permit does not cover work for another employer. If a foreigner works simultaneously in several companies, each of them must obtain a separate permit. This is critical for business: it is not allowed to "borrow" an already registered employee from another company even for part-time work without your own permit. (Law of Ukraine)

When a permit may be refused or canceled

Issuance or extension of a permit may be refused if the documents are not submitted in full, contain errors or inaccurate information, as well as in other cases explicitly provided by law. Separately, the law prohibits the employment of persons included in the lists related to terrorist activities or subject to special economic and other restrictive measures, in cases determined by law. (Law of Ukraine)

An already issued permit may be canceled, in particular, if the employer failed to submit a copy of the signed employment contract within the established period, if the foreigner does not work under the conditions for which the permit was issued, if a decision on forced return or expulsion was made regarding him, if there is a court verdict that has entered into legal force, if there is a submission from the National Police, SBU or other authorized body within their powers, as well as in some other cases explicitly named in the law. For certain categories, there are special grounds for cancellation, for example for foreign students. (Law of Ukraine)

Practical mistakes to avoid

Most often, businesses make mistakes in six points:

Official sources

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