How to get compensation for employment of IDPs?

Perhaps you did not know, but the state pays the employer compensation for the costs of employment of internally displaced persons (hereinafter referred to as IDPs). The main normative legal act in this matter is Resolution of the CMU No. 331 dated 20.03.2022 "On approval of the Procedure for providing compensation to the employer for labor costs for the employment of internally displaced persons as a result of hostilities during martial law in Ukraine" (hereinafter - the Resolution) . It is possible to apply for compensation of expenses during the period of validity of the legal regime of martial law and within 30 calendar days after its cancellation or termination.

Thus, according to Clause 2 of the Resolution, the following requirements must be met in order to receive compensation:

• Employment takes place under the terms of a fixed-term or open-ended employment contract (contract) , in particular part-time.
• The employer must be registered as a payer of a single contribution to mandatory state social insurance.
• The amount of an employee's salary for a fully completed monthly (hourly) rate of work cannot be lower than the amount of the minimum wage established by law.
• Submission by the employer of quarterly tax statements or annual tax statements for the last reporting period on the date of submission of the application for reimbursement of expenses in accordance with the procedure established by law.
• The IDP was not previously employed under the conditions in accordance with the resolution . In addition, compensation is assigned for each employed person, the maximum number of such employees is not established by law.

If the above conditions are met, the employer shall submit an application for reimbursement of expenses to the employment center (located at the employer's location) no earlier than 5 calendar days after the person's employment and no later than 6 months after the person's employment date. The application can be submitted in paper form (in person during a visit to the employment center or to the e-mail address of the relevant employment center) or through the Action Portal . The application form is approved by the employment center or the Action Portal. The following documents are submitted to the application:

• Information about the employee : surname, first name, patronymic, registration number of the taxpayer's registration card or series and number of the passport (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's registration card and have reported this to the relevant control body and have a mark in the passport).
• A copy of the order on employment of a person.
• A copy of the certificate of registration of an internally displaced person, here is an important point, according to clause 1 of the Resolution , the certificate of registration of an internally displaced person must be dated after the introduction of martial law in Ukraine, namely after 24.02.2022.
• A copy of the document in which information about the disability of the employed person is specified ( in the case of employment of a person with a disability ( form No. 080/o , or form No. 157-1/o ).
• Bank details of the employer.

The decision on approval or refusal to provide compensation for expenses is made and formalized by a corresponding order within 5 calendar days after receiving the application from the employer.

Expense compensation is provided in the amount of the minimum wage , which as of April 1, 2024 is UAH 8,000.00. The total duration of providing compensation for expenses per person cannot exceed 3 months , and for persons with disabilities from among IDPs - 6 months from the day of employment of the person.

Also, please note that the employment center first pays compensation for the first month of employment, in order to receive compensation for the second and subsequent months, the employer must confirm the continued employment of persons using the "Diya Portal" or by submitting information about employees to the employment center (directly or on email address).

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