Tax and accounting insights for Ukraine
17.01.24
1918 0

What is the responsibility for employing foreign nationals without a permit?

If an employer employs foreigners or stateless persons and persons in respect of whom a decision has been made to process documents to resolve the issue of granting refugee status from a legal entity or individual entrepreneur

  • under the terms of an employment or other contract without a work permit for a foreigner or stateless person, a fine of twenty times the minimum wage established at the time of the violation is imposed for each person;
  • under conditions other than those provided for in the said permit or by another employer, a fine for each person in the amount of ten times the minimum wage established at the time the violation was detected shall be imposed.

Officials of enterprises, institutions and organizations, regardless of their form of ownership, individual entrepreneurs for hiring a foreigner or stateless person and persons in respect of whom a decision has been made to process documents for granting refugee status on the terms of an employment agreement (contract) without a work permit for a foreigner or stateless person shall be fined from 500 to 1000 tax-free minimum incomes (hereinafter referred to as "NMIT").

Repeated violation within a year for which a person has already been subjected to an administrative penalty entails a fine of 1000 to 2000 non-taxable minimum incomes.

South-Eastern Interregional Department of the State Labor Service

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