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Specifics of Employing Migrant Workers

Over more than four years of the war, the number of working-age people in Ukraine has declined to a critical level. Therefore, increasing attention has recently been paid to the idea of hiring migrant workers. Let us consider what employers need to know about hiring foreign nationals.

Foreign nationals and stateless persons who permanently reside in Ukraine have the right to employment on the same grounds and in the same manner as Ukrainian citizens. However, certain conditions are applicable to them.  These are defined by the Law of Ukraine No. 5067-VI dated July 5, 2012.

The main condition for legal employment is obtaining a permit for the employment of a foreigner, which is issued by regional employment centers. After that, a temporary residence permit needs to be issued. This is a document that verifies the identity of a foreign national or a stateless person and confirms lawful grounds for temporary residence in Ukraine.

There are also exceptions. A work permit is not required for:

  • foreign nationals and stateless persons permanently residing in Ukraine;
  • foreign nationals and stateless persons who have obtained refugee status in accordance with Ukrainian law or have received a Ukrainian immigration permit;
  • foreign nationals and stateless persons recognized as persons requiring additional protection or granted temporary protection in Ukraine;
  • employees of emergency rescue services performing urgent work;
  • foreign nationals and stateless persons who come to Ukraine to participate in international technical assistance projects;
  • foreign nationals and stateless persons who arrive in Ukraine to carry out teaching or research activities in institutions of professional pre-higher and higher education.

Obtaining a Work Permit

To obtain a work permit for a foreign national, the employer must file an application with the regional employment center at the place of registration. The application form is approved by Resolution of the Cabinet of Ministers of Ukraine No. 68 dated January 24, 2023. The application must be accompanied by: copies of the foreign national’s passport pages with a Ukrainian translation (the translation must be notarized); a draft employment contract or gig contract with the foreign national, certified by the employer; a copy of the document confirming payment of the fee. A fee must be paid to obtain a permit. The cost depends on the duration of employment and the subsistence minimum for able-bodied persons (SMAP) established as of January 1 of the calendar year.

In 2026, the SMAP amounts to UAH 3,328. Accordingly, the cost of the permit is:

  • up to 6 months — 3 SMAP (UAH 9,984);
  • from 6 months to 1 year — 5 SMAP (UAH 16,640);
  • from 1 to 2 years — 8 SMAP (UAH 26,624);
  • from 2 to 3 years — 10 SMAP (UAH 33,280).

 

Salary of a Foreign Worker

Current legislation does not set any specific restrictions. Employment requirements are the same as for Ukrainian citizens. The salary is specified in the employment contract and cannot be lower than the statutory monthly minimum wage established for the reporting year. In 2026, this is UAH 8,647.

 

Reporting

Employers who hire foreign citizens are not required to submit any special reports related specifically to their employment. They only submit standard reports applicable to employees, regardless of whether they are Ukrainian citizens or foreign nationals.

However, certain business entities must report on the employment of foreign nationals — namely, companies providing recruitment services in Ukraine. They are required to submit quarterly reports to the employment center using Form 1-PA (quarterly), approved by Order of the Ministry of Social Policy No. 851 dated June 3, 2019.

 

Liability for Violations

Employers must be aware that they may be liable to a fine for hiring foreign nationals without the required permits.

The amount of the fine at the time of detecting the violation, per person, is:

  • 20 minimum wages — for employment under an employment or other contract without a permit to employ a foreign national or a stateless person;
  • 10 minimum wages — if employment conditions differ from those specified in the permit or involve another employer.

In addition, company executives and individual entrepreneurs who unlawfully employ foreign nationals under employment contracts without a permit may face an administrative fine ranging from 500 to 1,000 non-taxable minimum incomes (from UAH 8,500 to UAH 17,000).

If a repeated violation is detected within one year after a fine has already been imposed, a higher fine may be imposed: from 1,000 to 2,000 non-taxable minimum incomes (from UAH 17,000 to UAH 34,000).

 

Natalia Shcherbak
Accounting and Tax Consultant