Tax customs & excise /

Problems with hiring and delegating Ukrainian refugees to work abroad

In connection with the military conflict on the territory of Ukraine and the inflow of Ukrainian citizens into Poland, special rules have been introduced in Poland concerning the legal residence of Ukrainian citizens in Poland and the legal performance of work and business activities by Ukrainian citizens in Poland.

Unfortunately, the introduced regulations have not solved all problems. Based on the current regulations, a Ukrainian citizen who came to Poland because of the war in Ukraine, can legally work for a Polish employer, but cannot legally work remotely for a foreign employer’s company, e.g. for a company that employed him in Ukraine before the war broke out.

The second problem is that a Polish employer does not have the possibility to delegate a Ukrainian citizen to work in another EU country, because it will not obtain an A1 certificate for this person, and if the Ukrainian’s work trip to another EU country exceeds 30 days, such a person will lose the possibility to legally stay and work in Poland.

Author team leader DPG Tax
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