Ukrainian immigration regulations previously contained gaps and were unclear regarding the procedures and documents necessary to receive certain permits or registrations. This led some foreign nationals to ignore the legislation and enter Ukraine for employment purposes, either based on a short-term stay C visa or the no-visa entry regime. Such loopholes and inconsistencies have been remedied in the existing law.

Generally, all foreign employees are entitled to work in Ukraine upon receipt of a work permit by the relevant Ukrainian employing entity.

Before 27 September 2017, the application for the work permit would be successful if the employer could prove that there were no skilled workers in Ukraine (or in the relevant region) who were able to perform the necessary work. This requirement has now been abolished. This allows all foreign nationals to compete for work in Ukraine on equal terms with Ukrainian citizens unless certain limited exceptions apply.

Intracompany transferees and seconded employees are entitled to work in Ukraine upon receipt of a work permit by the relevant Ukrainian employer. The procedure for obtaining a work permit is very similar to that described below for other foreign nationals.

Among others, as part of the work permit application, the Ukrainian employer must submit a copy of the decision of the foreign company regarding the transfer of the foreign national to work in Ukraine. In addition, a copy of the employment agreement (contract) between the foreign national and the relevant Ukrainian employing entity must be submitted.

As part of the application for a work permit for a seconded foreign employee, the Ukrainian employer must submit a copy of the foreign economic agreement (or contract) between the Ukrainian entity and the foreign entity providing for the use of foreign labor in Ukraine. In addition, a copy of the document confirming the employment of the foreign employee at the foreign (sending) entity must be submitted.

Work permits for both intracompany transferees and seconded foreign employees may be obtained for no more than three years, and then extended as provided by law.

After the work permit/service card has been obtained, the foreign employee must obtain a long-term entry D visa issued by a diplomatic mission or a consulate of Ukraine abroad to be eligible to apply for a Ukrainian temporary residence permit.

Generally, it should take a few days to obtain the visa after all the documents are submitted. However, the relevant consulate of Ukraine has up to 10 business days to approve its issuance. This term may be extended by up to 30 business days if further examination of the application is required.

Since March 2017, an expedited procedure for issuing visas is available, according to which a visa should be issued within five business days from the day of submission of the visa application documents.

Unlike many other jurisdictions, Ukraine has not introduced any quotas for foreign labor, either by type or worker categories, or by citizenship. Generally, all foreign nationals working for a Ukrainian legal entity, including subsidiaries of foreign companies, must have work permits before they start performing their job duties.

Entering into employment relations with a foreign national prior to the company obtaining a work permit for such foreign national may result in significant fines for the company.

The application for a work permit, among other documents, must include a certified copy of the draft employment agreement (contract) that will be concluded with the foreign national upon obtaining the work permit. Additionally, filing of additional documents may be required depending on the category of the foreign employee for which the work permit is obtained.

Additionally, the employer must attach to the application a document confirming payment of the state fee for issuance of the work permit. The state fee is calculated based on the subsistence level established for a working person by law as of 1 January of the calendar year in which the work permit application is submitted, and it depends on the term for which the work permit is issued by the employment center.

Two or more Ukrainian legal entities can obtain work permits for the same foreign national (e.g., if such foreign national occupies the position of managing director (COO) for several Ukrainian legal entities).

The relevant employment center should make its decision within seven business days from the filing date of the application. Its decision should be mailed to the applicant via email, as well as posted on the website of the relevant employment center within two business days.

The Ukrainian employing entity must conclude a written employment agreement (or contract) with the foreign national no later than within 90 calendar days after the work permit is obtained, and submit its certified copy to the relevant employment center within 10 calendar days after its conclusion. The company's failure to submit a certified copy of the signed employment agreement (or contract) is a ground for cancelation of the work permit.

The term for which the work permit is issued depends on the category of foreign national for which the employer obtains the work permit, particularly as follows:

• For seconded foreign employees, work permits are issued for the term of the foreign economic agreement (or contract) concluded between a Ukrainian entity and the foreign entity providing for the use of foreign labor in Ukraine, but for no more than three years.
• For intracompany transferees, work permits are issued for the period of validity of the decision of the foreign company regarding the transfer of the foreign national to work in Ukraine and the employment agreement (or contract) between the foreign national and the relevant Ukrainian employing entity, but for no more than three years.
• For other categories of foreign nationals, work permits are issued for the period for which the employment agreement (or contract) or gig contract is concluded, but for not more than two years.

Foreign nationals employed in Ukrainian branches of foreign companies (i.e., representative offices) are not eligible for Ukrainian work permits. However, they are entitled to work in Ukraine as they are eligible for service cards. They are also eligible for Ukrainian temporary residence permits, which allow foreign nationals to reside in, and travel into and out of Ukraine.

Service cards are obtained from the Ministry of Economy of Ukraine before the foreign nationals start performing their functions in Ukraine. The procedure for obtaining service cards is not burdensome. The representative office must only submit an application, a copy of the document certifying the registration of the representative office in Ukraine, and a list of the foreign employees of the representative office, indicating their period of stay in Ukraine signed by the head of the representative office, together with two photos of each relevant foreign national.

Service cards are issued for a period of up to three years within 15 business days following the submission of all relevant documents.

Upon obtaining the D visa, the foreign national must enter Ukraine on its basis and obtain a stamp on the visa when crossing the border into Ukraine. The D visa is issued as a multiple-entry visa that is valid for 90 days.

As soon as the foreign national enters Ukraine, they must apply for a Ukrainian temporary residence permit. Children under 16 years old are also required to obtain a separate temporary residence permit. A temporary residence permit can be obtained within 15 days after the relevant application is submitted to the relevant local migration service.

Within 30 days from receipt of the temporary residence permit, the foreign national must register at their place of residence in Ukraine (which must be a house or an apartment, not a hotel).

After all of these steps are completed, the foreign national may travel in and out of Ukraine on the basis of their temporary residence permit at any time and as many times as necessary during the term of validity of the work permit (and of the temporary residence permit).

Other obligations of the employer

A foreign employee must also receive a Ukrainian Tax ID before the company can make salary or any other payments to them. The company acts as the tax withholding agent regarding the withholding and remittance into the Ukrainian budget of the foreign employee's taxes and social contributions related to the salary. The employee, if they are a tax resident in Ukraine, is responsible for filing annual tax returns on the employee's worldwide income with the Ukrainian authorities.

The employer is also obliged to file an application for amending the work permit to the relevant employment center to reflect the following:

• Changes in the employer's name, its reorganization or spin-off
• Receipt of a new passport or change of name by the foreign employee
• Changes in the employee's position and/or transfer to another position

This application must be submitted no later than 30 days from the occurrence of any of the circumstances mentioned above.

If the employer terminates the employment early, the employer must notify the relevant employment center of the termination, which in turn will cancel the work permit.

Extension of stay

If a traveler needs to remain in Ukraine beyond the allowed term of stay, they need to file an application for an extension of stay with the relevant local migration service, no later than three business days before the expiry of the allowed term of stay. Extensions are normally granted if the following is applicable:

• There are valid reasons to extend the validity of the stay, including illness precluding travel, very important family events, unexpected business needs, forced stop in Ukraine due to emergency, presence of grounds to apply for a permanent or temporary residence permit, etc., and all documents are valid and submitted in a timely manner

Extensions are granted to foreign nationals who arrived on the basis of a visa (including a transit visa), or from a state with which Ukraine has an agreement on visa-free travel, and if the local host supports the application.