Tax and accounting insights for Ukraine
24.02.25
1092 0

Is the length of service gained abroad taken into account?

Work abroad is included in the pensionable service record if an international pension agreement has been concluded with these countries. Each of these treaties sets out the procedure for crediting service.

Most international treaties apply the proportional principle, meaning that the party where the pensionable service was acquired pays the pension for the amount of service.

In June 2024, the Law of Ukraine "On Amendments to Certain Laws of Ukraine on the Settlement of the Calculation of Insurance Period and Pension Provision" came into force, which introduced, inter alia, changes according to which periods of employment outside Ukraine are included in the insurance period, including on preferential terms, for persons residing in Ukraine, if provided for by this Law or international treaties of Ukraine.

At the same time, periods of employment before January 1, 1992, outside Ukraine in the republics of the former USSR are included in the insurance period provided that another state has not made pension payments to such persons for the specified periods, and from January 1, 1992, if provided for by international agreements.

Pension Fund in Zaporizhzhia region
Для того, чтоб распечатать текст необходимо оформить подписку
copy-print__image