Hello, dear employers!
UAtalents team together with White&Case company collected frequently asked questions and prepared information about how to hire Ukrainians as a Swedish employer. We want to give you more understanding of how it works in Sweden. Generally, we divided information into 5 different topics and so each topic we are going to analyze each separately:
- Residence and work permit;
- Employment contract;
- Social security insurance;
- Remote regular employee;
- Remote contract employee.
So, let's understand in more detail!
Residence and work Permit
- Are Polish employers allowed to employ refugees from Ukraine?
Yes!
Polish employers are allowed to employ refugees from Ukraine in Poland. Currently, under new legislation aimed at counteracting the effects of war, a citizen of Ukraine has the right to work legally in Poland for the entire period of his/her legal stay in Poland. There is no need to obtain any additional consents or permits, which would be required under the general provision.
He/she also does not have to obtain do not need to obtain any additional consents or permits in this respect. Ukrainian citizens who do not take up employment will also be able to register and be considered unemployed or seeking work.
2. Is there a possibility to employ refugees before they receive a visa?
In general, no visa required. If a refugee crossed the Polish border legally, he/she can start working right after crossing the border without need to obtain any consent or permit.
3. Which documents must the employer request from the employee?
As a Polish employer, you should notify the relevant employment office (powiatowy urząd pracy) about employing Ukrainian refugee. The notification should be done within 14 days after an employee starts working. You should provide the following data:
- name(s) and surname;
- date of birth;
- gender;
- citizenship;
- type, number and series of travel document;
- PESEL number (if assigned);
- type of contract, position and place of work.
Employment Contract
- Is it necessary to provide an employment contract in the Ukrainian language?
As a general rule, an employment contract should be in Polish. Currently, in view of the lifting of the general work permit obligations that would normally be required for a Ukrainian citizen, it remains unclear whether a Polish employer is strictly obliged to provide the foreigner with the translation of the employment contract into a language that the foreigner understands, before signing the employment contract. However, in order to protect the employee’s interests and in view of possible inspections carried out by labour authorities, is recommended that such a translation should be provided.
2. Does the employment contract need to provide specific provisions?
No, the employment contract does not need to provide specific provisions. As a general rule, the employment contract will be subject to the mandatory provisions of the Polish Labor Code (e.g. minimum remuneration, working hours, protection against overtime, vacation time, or minimum daily and weekly rest periods). Introduction to an employment contract of conditions different from these provisions is permissible only if they are more favorable to the employee than those provided for in the statutory provisions.
Social security insurance
- Do Polish employers have to pay social security contributions for employed Ukrainian refugees?
All Ukrainian employees in Poland are subject to Polish social security law as any other employee. For persons employed under an employment contract, this includes compulsory retirement, disability, health, and accident insurance. The employer is obliged to pay the statutory employer social security contributions for Ukrainian refugees as well.
2. Which documents must the employer request from the Ukrainian refugee?
Remote regular employee
- Is it feasible for an employer in Poland to employ Ukrainian citizens that still reside in Ukraine as (regular) employees?
The parties may in such case choose the law governing such an employment contract. Such a choice of law, must not deprive an employee of the protection of the mandatory provisions of law that would apply to the employment contract if the parties had not made a choice of governing law. Then, in most cases, the law of the country where the employee usually works applies. For this reason, such kind of remote employment may be governed in great part by the law of Ukraine and should be reviewed by a local counsel there.
2. Is it possible to remotely employ Ukrainian citizens that reside in the neighbour countries of Ukraine as (regular) employees?
3. Is the employer of a (regular) employee obliged to pay tax in Ukraine?
This may depend on the detailed case-by-case analysis and should be reviewed from the perspective of Ukrainian law by a local counsel there.
Remote contract employee
- Is it feasible for a company based in Poland to employ a Ukrainian citizen that still resides in Ukraine as an independent contractor?
Yes, a company based in Poland can employ a Ukrainian citizen that still resides in Ukraine as an independent contractor. Given the risk of reclassification of the civil contracts so entered into with independent contractors, such contract should be properly drafted so as to provide the contractor with independence from the Principal. Analysis of local tax and social security provisions is also recommended.
2. Is the employer (principal) of a Ukraine based private entrepreneur obliged to pay tax in Ukraine?
This may depend on the detailed case-by-case analysis and should be reviewed from the perspective of Ukrainian law by a local counsel there.
3. What should be avoided in order to safeguard the status of the private entrepreneur as independent contractor?
Nevertheless, in any event, whether an independent contractor may not be considered an employee will depend on how the contractor actually performs the work and any guidelines or even contractual provisions may not be determinative in this respect.
