On 18 March 2010, the Ukrainian Pension Fund issued Letter No. 4460/03-20 on pension contributions for foreigners employed by representative offices of non-residents in Ukraine. The letter says that foreigners employed by representative offices of non-residents in Ukraine are not treated as insured persons under Ukrainian law; and, consequently, they are not subject to mandatory state pension contributions in Ukraine.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
