This complete global solution for HR professionals combines custom research, strategic white papers, country primers, webinars, and the expert guidance you’ve come to expect from...
By Sergei Blagov
May 27—Otherwise mandatory social insurance requirements do not apply to foreign nationals employed in Ukraine by representative offices of foreign businesses, according to guidelines issued by the State Fiscal Service of Ukraine (SFS) May 24 (Letter No. 8520/6/99-99-17-03-03-15).
Article 253 of the Ukrainian Labor Code sets forth mandatory social insurance requirements, and Subsection 10, Section 1, Article 1 of Ukrainian Law No. 2464-VI stipulates that social levies are paid by employers. While Section 1, Article 4 of Law No. 2464-VI requires representative offices of foreign businesses to pay mandatory social levies in connection with employment of Ukrainian nationals, Article 253 of the Ukrainian Labor Code exempts foreign nationals employed by representative offices of foreign businesses from social insurance requirements. Employers of these foreign employees are therefore not required to pay mandatory social levies
To contact the reporter on this story: Sergei Blagov in Moscow at email@example.com
To contact the editor responsible for this story: Rick Vollmar at firstname.lastname@example.org
The text of Letter No. 8520/6/99-99-17-03-03-15 is available in Ukrainian here.
For more information on Ukrainian HR law and regulation, see the Ukraine primer.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to email@example.com.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to firstname.lastname@example.org.
Put me on standing order
Notify me when new releases are available (no standing order will be created)