What funds can an employer receive for employing an IDP?

In 2024, employers can expect to receive compensation for one IDP employee in the amount of up to UAH 24,000, and for a person with a disability and IDP status up to UAH 48,000.

It is possible to use the program to receive compensation during martial law and 30 calendar days after its termination or cancellation.

An application for receiving compensation by the employer may be submitted no earlier than five calendar days after the employment of the IDP, but no later than six months from the date of such employment.

Compensation for the employment of IDPs can be received by all employers, except for those that are budgetary institutions (with the exception of social service providers), mandatory state social insurance funds, provided that:

• the employer is 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 of quarterly tax statements or annual tax statements for the last reporting period as of the date of submission of the application for reimbursement of expenses in accordance with the procedure established by law.