Tax and accounting insights for Ukraine
20.02.24
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Can an employee be fired if he/she went abroad without notice during martial law?

Employees shall be dismissed in accordance with the procedures provided for by applicable law.

Employees may be dismissed at their own request and by agreement of the parties on the basis of an employee's application.

If an employee has left the workplace and does not fulfill his or her employment duties due to military operations, this fact cannot be considered as unauthorized absence.

Therefore, we recommend that in the absence of an employee's resignation, you do not decide on the employee's dismissal until the end of hostilities.

You can mark "other reasons for absence" on the time sheet. There are no grounds for retaining such an employee's salary.

If it is necessary to perform the duties of the absent employee, another employee may be hired in his or her place on the terms of a fixed-term employment contract.

South-Eastern Interregional Department of the State Labor Service

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