Who counts as an intra-corporate transferee
The Law "On Employment of the Population" borrowed this concept from international trade law. A внутрішньокорпоративний цесіонарій (intra-corporate transferee) is a foreigner recognised as such under the commitments in services that Ukraine undertook when it joined the World Trade Organization. Put simply, this is an employee of an international group of companies who is transferred to work at a Ukrainian company of the same group.
Such a transfer requires a дозвіл на застосування праці, the work permit, but on special terms. The main one concerns the term, which can be longer than for an ordinary hired employee.
Document checklist
0/6 doneA Ukrainian company or a branch
Before applying for a transferee permit, find out exactly how the group is present in Ukraine. If it operates through a branch or representative office of a foreign legal entity, no permit is needed at all, because the law exempts staff of branches and representative offices. All such exceptions are covered in the article on exemptions from the work permit.
Where the group has a separate Ukrainian company, such as a subsidiary limited liability company (ТОВ, LLC), that company is an independent legal entity. An employee transferred to it must have a permit. The transferee category was created precisely for this situation.
Which documents are filed
The package is set by Article 42-2 of the law. The Ukrainian company files the application, a copy of the foreigner's passport with a certified translation, a colour photo and proof of fee payment. Two documents are specific to this category. One is a copy of the foreign company's decision to transfer the employee to work in Ukraine, stating the term of the work. The other is a copy of the employment contract that the Ukrainian company has already signed with the foreigner.
That last detail sets the transferee apart from an ordinary hired employee. An ordinary employee files a draft contract and signs the contract only after the permit is issued. A transferee files a copy of a contract signed in advance. The foreign company's decision is written in a foreign language, so it is translated and, depending on the country, legalised. The general approach to the package is described in the article on documents for a work permit.
What term the permit is issued for
The permit is issued for the term of the transfer decision and of the employment contract with the Ukrainian company, but for no longer than up to three years. If the transfer decision is shorter than the contract, the permit will be shorter too. The terms of both documents are therefore worth aligning before filing.
As for cost, the permit fee grows with the term. It is highest for the longest bracket, and the calculation is explained in the article on how much a work permit costs.
Transferee or seconded worker
Both routes allow a long permit, but they work differently.
The residence permit and the end of the transfer
A work permit is a ground for a посвідка (temporary residence permit, TRP), and a transferee obtains one like any other employee with a permit. The TRP is issued for the period of work stated in the work permit.
Once the employment contract with the Ukrainian company ends, that company is obliged to apply to the центр зайнятості (employment centre) to revoke the permit. A revocation on application does not block future permits, but for the employee it means the ground for the TRP is gone.
Lawyer's experience
In transfers within a group, what is most often missing is not a document but consistency between documents. The transfer decision is signed for one term, the employment contract for another, and the application states a third. The employment centre will issue the permit for the term the documents support, which is why I always align the terms before filing.
My second piece of advice concerns the choice of how to be present in Ukraine. If the group is only planning to enter the Ukrainian market, the difference between a branch and a subsidiary affects not only taxes but also whether transferred staff need work permits. It is worth factoring this in from the start.
If you are planning transfers of staff within a group, we handle work permit processing from checking the transfer decision to receiving the permit.
Official sources
Frequently asked questions
How does an intra-corporate transferee differ from a seconded worker?+
A seconded worker remains an employee of the foreign company and works in Ukraine under a contract between the companies. A transferee is moved within the group and signs an employment contract with the Ukrainian company. In both cases the permit term can be longer than for an ordinary employee.
Is a permit needed if the group has a branch in Ukraine rather than a company?+
No. The law exempts employees of branches and representative offices of foreign legal entities from the work permit. The transferee route is needed when the group operates in Ukraine through a separate Ukrainian company.
Why is the employment contract filed straight away rather than after the permit?+
For a transferee the law requires a copy of an employment contract already signed with the Ukrainian company. For an ordinary hired employee it is the other way round, a draft contract is filed and signed once the permit has been issued.
What if the employee is transferred back early?+
When the employment contract with the Ukrainian company ends, that company is obliged to apply to the employment centre to revoke the permit. Along with the permit, the ground for the employee's residence permit disappears.
Can a transferee's permit be renewed?+
Yes. The permit is renewed in the general way if the transfer continues and the employment contract with the Ukrainian company remains in force. The application is filed within the window set by law, as explained in the article on work permit renewal.
This article is general guidance, not individual legal advice.