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. All foreign nationals are entitled to compete for employment in Ukraine on the same terms as Ukrainian citizens, except in cases where narrowly defined statutory 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.

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 with the indicated period of assignment to 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 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.

An expedited visa issuance procedure is also available, under 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 statutory subsistence level for a working person 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 electronic means of communication, as well as posted on the website of the relevant employment center within two business days.

The Ukrainian employing entity must sign 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.

This term may be prolonged for the same period an unlimited number of times by filing an application that includes all required documents with the relevant employment center, no later than 20 calendar days (but no earlier than 50 calendar days) prior to the expiration of the current work permit.

Foreign nationals employed by Ukrainian branches of foreign companies (i.e., representative offices) were previously permitted to work in Ukraine on the basis of service cards issued by the Ministry of Economy, which was the registration authority for representative offices.  However, as of September 2024, the function of registering representative offices of foreign companies in Ukraine have been transferred from the Ministry of Economy to the Ministry of Justice. Following this transfer, the process of rescinding the regulatory act that established the procedure for issuing service cards to employees of representative offices of foreign companies in Ukraine has been initiated.  Accordingly, the necessity of obtaining a work permit (feasibility of obtaining a service card) for foreign nationals employed in Ukrainian branches of foreign companies should be assessed at the time of appointment of a foreigner to a representative office. 

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 business 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).

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 with the same employer

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.

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.

It is important to remember that the extension is solely related to the permission to remain in Ukraine. Therefore, even if granted for the next several months, it will expire the moment the foreign national leaves Ukraine. As a result, the foreign national (i.e., those from a state with which Ukraine has an agreement on visa-free travel) should be aware that when next entering Ukraine, the relevant State Border Guard Service of Ukraine at the port of entry will review the foreign national's activities in the preceding 180-day period. If, within this 180-day period, such foreign national was present in Ukraine for 90 days in total, they will be denied entry into Ukraine.