Remote and home work: features and rules of the Labor Code

Remote and home-based work in 2026: how an entrepreneur can properly register employees and avoid labor risks

Remote and home-based work are different modes of labor organization, and it is important for businesses not to mix them up in documents. The correct choice of mode determines who defines the workplace, how the schedule is set, who provides the employee with equipment, how to keep track of work, whether the place of performance can be changed without the employer's consent, and what special conditions must be provided in the labor contract. The basic rules are contained primarily in Articles 24, 29, 50, 51, 60-1, and 60-2 of the Labor Code. (Law of Ukraine)

How remote work differs from home-based work

Home-based work is work performed at the employee's place of residence or in another premises determined by them, but characterized by a fixed working area and the presence of technical means, tools, devices, inventory, or a combination thereof necessary to perform work outside the employer's premises. A fixed workplace is exactly what characterizes home-based work. (Law of Ukraine)

Remote work is work performed outside the employer's premises or territory in any place chosen by the employee using information and communication technologies. It is characterized by the freedom to choose the location and electronic interaction with the employer. (Law of Ukraine)

Therefore, when an employee works via a laptop, corporate services, CRM, email, messengers, and chooses where to perform tasks from, it is usually remote work. But when the employer needs a specific, agreed-upon place where materials, equipment, tools, or the production process are located, the logical mode is home-based work. (Law of Ukraine)

Key differences for business

Workplace. In home-based work, the workplace is fixed. The employee cannot change it on their own initiative without the employer's consent, and the employer's refusal must be justified. If the employee cannot work at the fixed place for independent reasons, they have the right to change it, notifying the employer at least three working days in advance in the manner specified by the contract. In remote work, the employee determines where to work. (Law of Ukraine)

Working time regime. Home-based work is subject to the general working regime of the enterprise, unless otherwise established by the labor contract. For remote work, the employee distributes working time at their own discretion, and the internal labor regulations do not apply to them, unless otherwise provided by the contract. In both cases, the total duration of working time cannot exceed the norms provided for in Articles 50 and 51 of the Labor Code; the general norm is no more than 40 hours per week, and for certain categories, the law provides for a reduced duration. (Law of Ukraine)

Control and accounting of work. In home-based work, the employer independently decides how to assign work and how to control its execution, and is obliged to ensure reliable accounting of the performed work. In remote work, the procedure and deadlines for submitting reports, as well as other interaction rules, are determined by the labor contract. (Law of Ukraine)

Equipment and expenses. For home-based work, means of production, materials, and tools are provided by the employer, unless otherwise specified in the contract. If the employee uses their own tools, they are entitled to compensation under Article 125 of the Labor Code. For remote work, the contract must define the procedure and timelines for providing equipment, software and hardware, information security means, the procedure for paying compensation for the use of owned or leased equipment, and reimbursement of other expenses. If the contract does not contain this, the provision and related costs are borne by the employer. (Law of Ukraine)

Right to "disconnect". Only for remote work does the law explicitly guarantee the employee a period of free time for rest — the so-called disconnection period, when the employee can interrupt any information and telecommunication connection with the employer, and this is not considered a violation of labor discipline. Such a period must be defined in the labor contract. (Law of Ukraine)

How to properly register an employee

For remote and home-based work, a written form of the labor contract is mandatory. An employee cannot be admitted to work without an executed order or directive on hiring and without notifying the State Tax Service about the hiring of the employee in the manner established by the Cabinet of Ministers of Ukraine. Also, before starting work, the employer must inform the employee about the main working conditions, work regime, rights and obligations, remuneration, vacation, procedure for terminating the labor contract, and other essential conditions provided for in Article 29 of the Labor Code. (Law of Ukraine)

For registration, you can use the state-approved standard forms of labor contracts on home-based and remote work, approved by the Ministry of Economy Order No. 913-21. This does not exempt the employer from the need to adapt conditions to a specific position, but it provides a safe basis for HR paperwork. (Law of Ukraine)

In practice, an employer should have and agree upon at least the following documents:

When you can do without a written contract

There is a special exception. Both home-based and remote work can be introduced by an employer's order without mandatory conclusion of a written labor contract if there is:

In this case, the employee must be familiarized with the order within two days from the date of its adoption, but before the introduction of the corresponding work regime. The norms on two-month notice regarding changes in essential working conditions do not apply here. (Law of Ukraine)

What must be stipulated in the contract

For remote work, the contract should specify as clearly as possible:

For home-based work, it is especially important to record in the contract:

Electronic documents and HR workflow

The Labor Code allows familiarizing employees with orders, notices, and other employer documents through electronic communication networks specified in the labor contract with the imposition of an advanced or qualified electronic signature. By agreement of the parties, alternative methods of familiarizing the employee can also be provided in the contract, except for information on dangerous and harmful factors, which is provided in a special procedure. For remote work, this is especially important because it allows building a legal HR workflow without paper routine. (Law of Ukraine)

Occupational health and safety

In remote work, the employee independently determines the workplace and is responsible for safe and harmless working conditions there. At the same time, when concluding such a contract, the employer must inform the employee about the key working conditions and, if necessary, provide equipment and recommendations for working with it; information can be conducted as a remote briefing or training in safe work methods on a specific technical tool. (Law of Ukraine)

For home-based work, the law does not relieve the employer of general obligations regarding safe working conditions, but due to the fixed workplace, the correct description of such a place, equipment, instructions, and interaction procedure in the contract is of particular importance. Separately, remember that a labor contract on remote work cannot be concluded if the work involves dangerous or harmful production or technological factors. (Law of Ukraine)

Special guarantees and additional cases

For both remote and home-based work, the law provides for a group of employees who can work in such a regime if the nature of the work permits and the employer has the appropriate resources: pregnant women, employees with young children, employees caring for a child based on a medical report, employees with two or more children under 15, employees with a child with a disability, as well as certain guardians and parents of persons with disabilities from childhood of subgroup A group I. This is not an unconditional automatic obligation of the employer, but a direct legal basis to consider such a regime. (Law of Ukraine)

Separately, from 2025, the Labor Code stipulates that by agreement with the employer, an employee can work remotely or from home if their child under 14 studies in a general secondary education institution in a remote education format for the period of such study. (Law of Ukraine)

For remote work, there is another special guarantee: an employee can demand a temporary transfer of up to two months to remote work if actions with signs of discrimination, sexual harassment, or other forms of violence were committed against them at the workplace. The employer can refuse only if remote work is objectively impossible given the labor function or if the employee has not provided facts confirming such circumstances. (Law of Ukraine)

There is a separate restriction for home-based work: it can only be introduced for persons who already have practical skills for the relevant work or can be trained in such skills. (Law of Ukraine)

Martial law: what the employer needs to consider now

As of the publication date, martial law remains in effect in Ukraine, which means that in addition to the Labor Code, special Law No. 2136-IX on the organization of labor relations under martial law applies. (Law of Ukraine)

During martial law, the parties to a labor contract may agree on alternative ways of creating, forwarding, and storing HR documents and on any other available method of electronic communication. Furthermore, each party is obliged to maintain connectivity and, no later than within 10 calendar days, inform the other party of changes to their contact details. If this is not done, communication to the last known addresses, emails, or phone numbers is considered proper. (Law of Ukraine)

In territories of active and possible hostilities, the employer independently determines the procedure for HR administration, processing work record books, and archival storage of HR documents, but subject to keeping a reliable record of the work performed and accounting of labor costs. This rule is particularly important for businesses that have practically transferred staff to a remote regime or a mixed model due to security risks. (Law of Ukraine)

Separately, it should be remembered that during martial law for critical infrastructure workers, the law allows increasing the normal working time duration up to 60 hours per week, and for certain categories with reduced time — up to 40 hours; the employer can also independently establish a five-day or six-day working week, the start and end of work, and continuous weekly rest can be reduced to 24 hours. This is a special exception to the general rules of the Labor Code and it does not apply to minors. (Law of Ukraine)

Responsibility for registration errors

If an employer practically transferred an employee to remote or home-based work, but did not properly formalize the labor relations, did not issue an order, did not submit a notice to the State Tax Service, or violated other norms of labor legislation, this may lead to financial sanctions under Article 265 of the Labor Code and administrative liability under Article 41 of the Code of Administrative Offenses. For business, this means that "informal remote" or "working from home by agreement in chat" without proper HR registration creates a direct fine risk. (Law of Ukraine)

Official sources

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