Subject
Hiring employees from Ukraine according to the outstaffing procedure
Hiring employees from Ukraine according to the outstaffing procedure
Outstaffing, as a form of business, was described in the Convention of the International Labor Organization (ILO) "On Private Employment Agencies" No. 181 of June 19, 1997. In Article 1 of the Convention, the term "private employment agency" is defined as "any natural or legal entity, independent of state bodies, which provides one or more labor market services:
"... b) services representing the hiring of workers with the intention of placing them at the disposal of a third party, which can be both an individual and a legal entity (employment agency ) and which determines their work tasks, as well as monitors the performance of these tasks;"
In Ukrainian legislation, the concept of "staffing services" (outstaffing) as an economic and civil law contract was introduced in paragraph 14.1.183 of the Tax Code of Ukraine dated 02.12.2010 No. 2755-VI, according to which a person who provides service, sends one or more employees to the disposal of another person (resident or non-resident) to perform the functions specified in this contract.
Article 39 of the Law of Ukraine "On Employment of the Population" adopted in 2012 defined the conditions of business entities that hire workers for their further performance of work at the production site of another employer.
Ukrainian outstaffers bear full responsibility for all their full-time employees, with whom employment contracts are signed, and are their tax agents. This contract provides for the mandatory payment of wages in Ukraine, the calculation of a single social contribution (22%, paid from the company's funds), the calculation and transfer to the state budget of income tax from an individual and military levy. In accordance with the Code of Labor Laws of Ukraine, vacation pay is accrued to the employee in proportion to the time worked.
During the employee's stay on a business trip abroad, he is paid per diem, the amount of which is determined by the result of his work at the Customer's production site. During the business trip, the employee is paid for accommodation (no more than two people in a room), travel to the destination, and work clothes.
In order to legalize the stay and work of a Ukrainian employee at the production site in the country of the business trip, he is issued permission documents and a type D work visa is issued, which allows him to live and work in this country 365 days a year.
When going on a business trip abroad for the purpose of outstaffing, the employee in Poland
Outstaffing allows you to solve many problems from both sides. Polish companies and employers can hire qualified employees and reduce running costs. And the workers - to receive a decent white salary and work legally with the availability of a social package.
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