For Ukrainian nationals

According to the current legislation of Ukraine, there are four ways to exercise the right to work and provide services as an individual:

• an employment contract with fixed or flexible working hours
• an employment contract for remote or home-based work
• a civil law contract for the performance of certain services
• a gig contract for residents of Diia City

Residents do not need to obtain a work permit, but they must be of legal age. Minors are allowed to work with parental permission only if they are over 14 years old and the work does not interfere with their studies.

Employment of non-residents

Non-residents have the same labour rights as Ukrainian nationals. However, to be employed, a non-resident needs to obtain a work permit from the State Employment Service, issued for a specific position and a specific period, depending on the foreigner’s category and the duration of work. After obtaining a work permit, a non-resident can obtain a residence permit. The permit may be extended an unlimited number of times, provided there are valid grounds for its renewal.

Grounds for termination

According to the current labour law of Ukraine, employment may be terminated on the following grounds:

• Employee’s initiative:
  • termination of an indefinite employment contract
  • termination of a fixed-term employment contract.

The employee’s reasons may be different (their own desire, as well as valid reasons, e.g. moving, starting studies at an educational institution, retirement, pregnancy, caring for a child under 14 years of age or a child with a disability, and other reasons).

• Employer’s initiative:
  • reduction in the number of staff
  • liquidation of the enterprise
  • incompatibility of the employee with the position held, failure to perform duties under the employment contract, employee’s absence, etc.
  • misconduct on the part of the manager, violation of labour duties, mobbing
  • violation of the Law on Prevention of Corruption and other grounds

• For other reasons:
  • expiry of a fixed-term employment contract
  • by agreement of the parties
  • conscription or enlistment of an employee/employer for military service, assignment to alternative (non-military) service, except when the employee retains their job and position
  • transfer of an employee with their consent, refusal of an employee to transfer and other grounds

Effective from 19.07.2022, several new grounds for dismissal have been introduced:

• The death of an individual employer, or the employer being declared missing or deceased by a court decision
• The death of an employee, or the employee being declared missing or deceased by a court decision
• An employee’s absence from work without information on the reasons for their absence for more than four months
• Inability to provide the employee with appropriate working conditions because the production, organisational, or technical capacities, necessary equipment, or property of the owner (or their authorised body) required for the employee’s work have been destroyed as a result of hostilities. In such cases, the guarantees and conditions stipulated in clause 6, part 1, Article 41 of the Labour Code must be met.

In addition, starting from 19.07.2022, the following nuances regarding dismissals apply:

• the employer dismisses the employee within the period specified in the letter of resignation if the company’s location is in an area where hostilities are taking place and there is a threat to the employee’s life and health
• the employer may refuse to dismiss an employee who was forced to perform social work under martial law or if it is work at a critical infrastructure facility
• during martial law, the employer may dismiss an employee (on the relevant grounds under the law) during the period of their temporary disability or vacation

Effective from 19.07.2022, several specific provisions regarding dismissal are in effect:

• If a company is located in an area affected by hostilities and there is a threat to the employee’s life and health, the employer must dismiss the employee within the period specified in the resignation letter
• The employer may refuse to dismiss an employee who has been required to perform social work under martial law, or if the employee is working at a critical infrastructure facility
• During martial law, the employer may also dismiss an employee (on lawful grounds) even if the employee is on temporary disability leave or vacation

These provisions are enforced in accordance with Law No. 2136 of 15.03.2022.

On the day of termination of the employment contract, the employer is obliged to fulfil all their obligations and make all payments to the employee, including compensation for the unused vacation days.

Together with a copy of the dismissal decree, the employer shall provide the employee with a written notice of the amounts accrued and paid to them upon dismissal and make an entry in the employment record book.

Protection of employee rights in the event of dismissal

An employee may initiate a labour dispute by submitting an application directly to the court within three months from the date when they became aware, or should have become aware, of a violation of their rights. In cases of dismissal, the employee has the right to file a claim with the court within one month after receiving a copy of the dismissal decree. If the dispute concerns payments due upon dismissal, this period is extended to three months from the date the employee receives written notification of the amounts accrued and paid upon termination.

Notice of termination of employment

If an employee wishes to resign, they must provide their employer with 14 calendar days’ notice before their intended resignation date. However, under martial law, if the company is located in an area affected by hostilities and the employee’s life and health are at risk, the employer is required to process the resignation within the timeframe stated in the resignation letter. Alternatively, if both the employer and employee agree, the resignation may occur on a mutually decided date.

In the case of dismissal for valid reasons (according to the Labour Code of Ukraine), the employer must terminate the employment contract within the period requested by the employee.

In the event of mass dismissal (reduction in the number of staff), employees are personally notified of the forthcoming dismissal at least two months in advance, or three months in advance if the Trade Union is present.

Suspension of labour relations (*effective from 19.07.2022 in accordance with Law No. 2136 of 15.03.2022)

The suspension of an employment contract occurs when the employer temporarily halts the provision of work and the employee stops fulfilling their work duties, due to military aggression against Ukraine which makes it impossible for both parties to meet their obligations under the employment contract.

Suspension of the contract can be initiated by either the employer or the employee, but it may only last for as long as martial law is in effect. If the employer decides to end the suspension before martial law is officially lifted or cancelled, they are required to notify the employee at least 10 calendar days before the employee is expected to return to work.

This is a special form of cooperation with experts that combines the features of an employment contract (due to social guarantees) and a civil law contract. Under a gig contract, a specialist is not hired, but invited to a specific project, where he or she completes the tasks assigned within the set timeframe.

A gig contract is a type of civil law agreement in which a gig specialist agrees to carry out work or provide services based on the assignments given by a Diia City resident as the customer. The Diia City resident company is responsible for paying for the completed work or services and for providing the gig specialist with suitable conditions and the social guarantees outlined in Section V of the Law “On Stimulating the Development of the Digital Economy in Ukraine”.

A civil law contract is a special form of service provision where the terms of cooperation are governed by the Civil Code of Ukraine and not the Labour Code.

In a civil law contract, a contractor agrees to perform specific work or provide a service, while the client accepts the completed work and pays for it. The contract focuses on the final result rather than the process. Both parties act independently and equally. The client is not responsible for providing working conditions, a workplace, equipment, or sick leave. The contractor organises their own work and is accountable for finishing it on time.

Taxes paid for each employee by the employer

22% of the accrued salary is the Unified Social Contribution.

This percentage applies to wages that are less than 25 subsistence minimums. If the wage is more, the amount left is not taxed.

The subsistence minimum for an able-bodied person is set at 6,700 UAH (approx. 135 EUR) starting from January 1, 2022.

Taxes paid by the employee

Military tax

On November 28, 2024, the President signed the Law of Ukraine ‘On Amendments to the Tax Code of Ukraine on Peculiarities of Taxation during the Period of Martial Law’ No. 4015-IX of 10.10.2024, which increased the military tax rate from 1.5% to 5%. The rate for military personnel remained at 1.5%.

Income tax

18% of the accrued salary is the income tax rate.

The most common employee benefits include:

• financial bonuses
• professional trainings
• language courses
• opportunity to work from home
• additional days off
• discounts on company products or services
• flexible working hours
• company phone
• company car

Financial bonuses are added to the accrued salary and are taxed according to their type.

Such bonuses as professional trainings, language courses, company cars (used for business purposes) are considered company expenses and reduce the amount of taxes paid by the company.

Any personal (individual) bonuses are taxed in accordance with the accrued salary..

Key legislation regulating labour relations:

• Labour Code of Ukraine, 322-VIII
• Law 2136-IX of 15.03.2022 ‘On the Organisation of Labour Relations under Martial Law’
• Law 504/96-ВР of 15.11.1996 ‘On Vacations’
• Civil Code of Ukraine, 435-IV
• Law 5067-VI ‘On Employment of the Population’
• Law 108/95-ВР ‘On Remuneration of Labour’
• Law 310-09 ‘On Working Conditions of Employees Engaged in Seasonal Work’
• Law 2709-IV ‘On International Law’
• Law 2352-IX ‘On Amendments to Certain Laws of Ukraine on Optimisation of Labour Relations’ (temporarily in effect during martial law, as established by the Law of Ukraine ‘On the Legal Regime of Martial Law’. This law will become ineffective once martial law ends or is cancelled, except for specific sections: part three of Article 13 and Article 15, the articles relating to payments by the state that carries out military aggression against Ukraine of monetary amounts lost as a result of armed aggression related to labour relations)
• Law 2232-XII of 12.05.1992 ‘On Military Duty and Military Service’

NS=not stated, ND=not declared

Vacation days

In the Federation of Bosnia and Herzegovina, employees who established an employment relationship or have a discontinuance of employment longer than 15 workdays, are entitled to min. 20 and max. 30 vacation days, which are granted after 6 months of continuous work. Until the half year is fulfilled, the employee has the right to 1 day off for each month spent working.

Once entitled to the full possible amount of vacation days, employees must take at least one vacation at once with the minimum duration of 12 working days.

In the Republic of Srpska, employees who established an employment relationship or have a discontinuance of employment longer than 30 workdays are entitled to at least 20 vacation days, but extra vacation days can be granted by the employer. The employees are entitled to vacation after 6 months of continuous work. Until the half year is fulfilled, they have the right to 1 day off for each month spent working.

Once entitled to the full possible amount of vacation days, employees must take at least one vacation at once with the minimum duration of 12 working days.

Additional paid leave

Employees in the Federation of Bosnia and Herzegovina are given altogether 7 working days of additional leave per year, which can be drawn in case of a marriage of the given employee, birth of a child, sickness or death of a close family member or voluntary donation of blood. In the Republic of Srpska, the additional leave for the same reasons amounts to 5 working days.

In the calendar year there are 10 public holidays celebrated in the Federation of Bosnia and Herzegovina and 12 in the Republic of Srpska, however, none of them are included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In Bosnia and Hercegovina, in case an employee’s contract is terminated but their vacation leave was not fully drawn due to the employer, the employer has to pay compensation for the remaining vacation days. There are no further consequences in case the vacation leave is overdrawn by an employee, who’s contract has been terminated, since their employment ends with the termination date as written in their termination agreement.

As for the probation period, which can last up to maximum 6 months, employees have the right to 1 day off for each month worked, unless prior to the date of employment they worked for another employer for more than 6 months and were entitled to a full annual leave.

Child- and health-related absence

The compulsory maternity leave lasts for 42 days in the federation of Bosnia and Herzegovina, but mothers may take one full year off after a child is born. Upon agreement, after the 42-day compulsory maternity leave, the father may continue to use the leave (which is considered as the paternity leave) instead of the mother. The same is applicable to the Republic of Srpska, however, the compulsory leave for mothers lasts for 60 days. When an employee draws their maternity or paternity leave, their right to vacation days is dismissed. Upon the employee’s return from the leave, they regain the right to a paid vacation. Parental leave is granted only in case of an adoption of a child, or in case a child with serious developmental disability is born; however, there are no detailed regulations in this regard.

Each employee is entitled to health care and a paid doctor’s visit during their annual leave. This is applicable also to employed pregnant women. As for other employees, there is no limitation for the duration of sick leave, however, it depends on the legal basis of the leave or illness, and on the place of exact residence. A compensation of salary is granted when health-related leave is taken.

Vacation allowance and compensation

The vacation allowance and compensation are regulated individually in the Employment Rulebook by employers. In the Federation of Bosnia and Herzegovina, the allowance is calculated in the amount equalling max. the 50% of the average net salary paid in the preceding calendar quarter. This amount is non-taxable as specified by the Income Tax Law, but the rest above the 50% is subject to taxation. In the Republic of Srpska, the employee receives the vacation allowance in the amount of at least 100% of their average salary from the decisive period, which is subject to taxation.

Vacation days

According to the Croatian Labour Code, after 6 months of work each employee is entitled to at least 4 weeks of vacation leave in a year, which equals to 20 working days. During those 6 months, employees are granted only the proportional amount of overall vacation days.

Each year, one part of the vacation leave must be taken in one block, at least in amount of two weeks, i.e. 10 working days.

Additional paid leave

Additional leave can be drawn but must be either due to important personal needs such as wedding of the employee, childbirth or death of a close family member. The extra days off can amount to max. 7 working days each year.

In Croatia, there are 14 public holidays in one calendar year as of 2020, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

When a contract is terminated or comes to an end without renewal, an employee receives a compensation for their remaining vacation days. In case an employee’s vacation leave is overdrawn, the employer cannot request a compensation from the employee even though they took more vacation days than entitled to.

Employees who are in a probation period have the right to a proportional amount of vacation days, i.e. to one-twelfth of vacation leave for each full month of work.

Child- and health-related absence

During maternity leave, employees exercise the right of compulsory maternity leave for a continuous period of 98 days, of which 28 days are taken before the expected birth and 70 days after the birth of the child. These employees are entitled to vacation days when returning from maternity leave. Parental leave may be drawn after the child reaches 6 months of age and may be used until age 8. As for paternity leave, mothers may pass on their remaining leave to fathers after their compulsory  leave.

As for the health-related absence, the employer pays for a sick leave up to 42 days. After that, the sick leave is drawn at the expense of the Croatian Institute for Health Insurance. According to the Labour Code, the minimum amount of the paid sickness benefit is 70% of the salary compensation base, but the employer may also pay a higher amount than obliged. Therefore, an employee is entitled to a salary compensation while on sick leave. As for a doctor’s visit, is treated as a sick leave. Pregnant female employees are entitled to at least 1 examination per month.

Vacation allowance and compensation

When the vacation leave is drawn, an allowance is paid to the employee, calculated from the average monthly salary of the preceding calendar quarter. Due to this calculation, the amount of wage compensation can be affected and increased e.g. by bonus payments and other monetary rewards in the decisive period. If the employee is provided a wage or part of a wage that pertains for a longer period than one calendar quarter (e.g. yearly bonuses) during the decisive period, its proportionate part is used for the calculation of average earnings.

Vacation days

In the Czech Republic, employees are granted 20 working days of vacation leave, or 4 weeks altogether, as specified in the Labour Code. Exceptions concern some professions, such as government sector workers, who are granted 5 weeks or teachers and academic staff with 8 weeks of vacation days.

Requirements for the vacation days to be granted are the following:

• Continuous employment under the same employer;
• Duration of work performance for at least 60 days in one calendar year;
• If an employment does not last for a whole year, the employee is entitled to a proportional part of the annual vacation leave – i.e. one twelfth of the leave for each calendar month of employment duration;
• In case an employee performed less than 60 days of work, they have the one twelfth of annual vacation leave for every 21 working days.

If the vacation days are not taken at once in one block, at least one leave must take 2 weeks long, unless agreed otherwise with the employer.

Additional paid leave

Additional leave is granted in the amount of 5 working days per year to workers who are performing particularly hard work or are exposed to risks of health (further specified in Section 215 of the Labour Code) and had a continuous employment under the same employer for at least one calendar year. In case the one year is not fulfilled, the entitlement of the additional leave is decreased to a proportional part, i.e. one twelfth of annual leave for every 21 days of work.

In the Czech Republic, there are 13 public holidays in one calendar year. They are not included in the paid annual leave, however, employees are entitled to salary compensation for salary loss due to such public holiday. National holidays and weekly rest days are not included in the paid annual leave either.

Additional paid leave can be drawn but must be either due to important personal needs such as wedding of the employee, childbirth or death of a close family member.

The impact of employment termination and probation period on the vacation leave

In general, when an employee does not draw all their vacation leave in the Czech Republic, the remaining days get transferred to the next year and must be scheduled till the 30th of June.

If an employee’s contract is terminated, but their vacation leave has not been fully drawn, the employee is entitled to a salary compensation for the remaining days of their leave. In some cases, when a new employment immediately follows the terminated one, the remaining leave may be transferred to the new employer upon the employee’s request, based on an agreement between all parties involved.

If an employee’s contract is terminated and their vacation leave has been overdrawn, the employee must return to the employer the salary compensation paid in excess.

During the probation period, the proportional vacation entitlement is applicable. The general basic rule is, however, that not the employee schedules the vacation leave but the employer, who must respect the employee´s legitimate interests and take into consideration their operational needs. Therefore, in principle, the employer may rule out the possibility of taking a vacation during the probationary period either generally or in specific cases, which is then subject to the principle of equal treatment. Regardless, taking vacation proportionately prolongs the probationary period in the amount of days drawn.

Child- and health-related absence

Maternity leave, which lasts 28 weeks in the Czech Republic, is considered as work performance for the purposes of leave entitlement, and thus the entitlement for vacation leave emerges during the maternity leave. On the other hand, no vacation entitlement arises during parental leave, which can last up to 3 years of the child’s age, and the allowance may be decreased according to the statutory provisions. The Labour Code allows an employee to take their remaining vacation between maternity and parental leave, but not during any of them.

The paid paternity leave lasts 1 week (i.e. 7 calendar days without interruption) and starts based on the employee’s choice. The paternity leave may be taken within the first 6 weeks from the date of the child´s birth, or from the date when the child is taken into foster care. The father may also take parental leave starting from the day when the child is born.

Regarding health-related absences, an employee is entitled to an unlimited paid time off during medical examination or treatment in a health care institution for the necessary time period, if such procedure is performed in a suitable facility nearest to the employee´s home or workplace and could not have been performed outside the working hours. The same applies to doctor´s visits during an employee´s pregnancy.

Vacation allowance and compensation

As stated above, the vacation allowance equals the proportional part of leave, where less than 1 day is rounded to half a day. The same applies when calculating one twelfth of the leave entitlement.

Salary compensation is calculated in the amount of average earnings, i.e. the average gross earnings from the decisive period (including bonuses and other variable payments), which is the preceding calendar quarter, divided by the hours of work performed in the given period.

The average earnings are ascertained on the first day of the calendar month following the decisive period. In case the employee did not perform work for at least 21 days within the decisive period, probable earnings are taken into consideration according to Section 355 of the Labour Code.

Taking the vacation leave after a quarter when premiums, extraordinary monthly or quarterly bonuses were paid, the value of average earnings is increased based on the calculation. However, this does not apply to the payment of annual bonuses, as those are distributed within the 4 quarters when the average earning is calculated.

Vacation days

Hungarian employees have the right to take 20 working days of vacation leave annually, which is granted in a proportional amount to the time spent at work in the given year. Vacation days are allocated by the employer and should contain at least 14 consecutive calendar days once in a calendar year, when the employee is exempt from work and availability. The weekly rest period, public holidays and any further days off are taken into consideration.

Additional paid leave

Additional leave is granted to workers according specific criteria, based on:

• Age: employees older than 25 years are entitled to 1 extra day off. Employees above 28 years receive 2 extra days, above 31 years 3 days, above 33 years 4 days, above 35 years 5 days, above 37 years 6 days, above 39 years 7 days, above 41 years 8 days and above 43 years 9 days. After the age of 45, employees have the right to 10 days of additional leave each year.
• Number of children raised: only child parents are entitled to 2 additional days off; employees with two children are granted 4 extra days; more than 2 children bring 7 extra days off each year.

Additional leave is also granted for employees with reduced ability to work, employees eligible for disability allowance or employees eligible for special aid for the blind and employed minors under the age of 18.

In Hungary, there are 11 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In Hungary, in case an employee’s contract is terminated but they still have remaining days of vacation leave left, compensation shall be provided. No certain rule applies in case an employee’s contract is terminated and their vacation leave has been overdrawn, but the compensation paid in excess might be reclaimed by the employer.

During the probation period, which can last no longer than 3 months, an employee may take vacation leave only based on the employer’s decision. In principle, the employer may rule out the possibility of granting a vacation during the probationary period.

Child- and health-related absence

Maternity leave lasts 24 weeks in Hungary and is considered as time spent at work in terms of the calculation of annual leave. Male employees are granted a fathers’ leave of 5 days; in case of twins the amount of extra days off is 7. In both cases, the leave may be drawn only once. Additional unpaid parental leave may be taken for the purposes of taking care of a child up to 3 years of age, or a prolonged unpaid leave for taking a personal care of a child until the age of 10 years.

The Hungarian Labour Code does not specify any entitlement of an employee to a paid doctor’s visit, neither in the case of pregnancy.

Vacation allowance and compensation

Employers are entitled to a salary compensation for the time spent on vacation, which is calculated from the wage base or fixed supplement in effect at the time when the vacation was drawn or from the performance-based wage or wage compensation paid in the preceding six calendar months before the vacation.

Vacation days

According to the Polish Labour Code, employees are entitled to a specific amount of vacation days, based on the number of years worked, such as:

• An employee, who has worked less than 10 years, is entitled to 20 days per year;
• An employee, who has worked 10 years or more, is entitled to 26 days per year.

Furthermore, employees in Poland shall draw at least 14 consecutive calendar days at once, which is precisely the half of the overall vacation leave. However, there are no sanctions foreseen for not meeting the obligation and, upon request, the vacation can be shorter than 14 days in bulk, being divided into parts.

Additional paid leave

Additional paid leave may be granted upon the occurrence of extraordinary family events, mainly:

• Marriage of employee, birth of a child or funeral of employee’s spouse, child, father, mother, step-father or step-mother; in these cases, employees are granted 2 additional days off;
• Marriage of employee’s child, or the death and funeral of their sister, brother, mother-in-law, father-in-law, grandmother, grandfather or any other person falling under the employee’s care; in these cases, employees are granted 1 additional day off;

In Poland, there are 13 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In case the allocated leave has not been drawn in full extent due to the termination or expiry of an employment relationship, an employee shall receive an equivalent compensation. In case the allocated leave has been overdrawn by the employee and their contract has been terminated, the employer cannot reclaim any compensation.

An employee during the probationary period is entitled to a leave proportional to the period they carry out working. They acquire the right to take vacation after each month of work amounting to one twelfth of the leave they are entitled to after one full year of employment.

Child- and health-related absence

Maternity leave lasts 20 weeks in Poland, while a compulsory time off is 14 weeks. The length of the leave increases in case of the birth of twins. During maternity, employees retain their vacation rights, whereas the amount of days depend on the number of years worked, just as during regular employment. The vacation leave may be taken all at once, right after returning from maternity leave. In addition, employees are entitled to 32 or 34 weeks, depending on the number of children born in one delivery, while male employees may also take two weeks of paid paternity leave in the first 24 months of the child.

In case a medical examination prescribed by a doctor in connection with pregnancy cannot be carried out outside of working hours, the employer is obliged to grant paid time off to the pregnant employee.

Regarding health-related absences, employees in Poland are not granted a limited amount of days for sick leave, however, the employer reimburses the sick leave up to 33 days of illness per calendar year (or 14 days, in case the employee is aged over 50). After this period, a sickness allowance is paid by the Social Insurance Institute up to 182 days, or 270 in case of tuberculosis or the incapacity to work occurs during pregnancy.

Vacation allowance and compensation

Employees are entitled to remuneration for their vacation leave, in case they fulfilled their working duties during their employment. Remunerations are due for periods no longer than one month and are calculated based on the total amount paid to the employee during the preceding calendar quarter.

If the preceding three months, which are subject to the calculation of the remuneration, include a considerable fluctuation, such as annual bonuses, the salary compensation shall be calculated based on the total amount paid to the employee during a period which does not exceed 12 calendar months preceding the month when the vacation was drawn by the employee.

The remuneration for vacation days are calculated the following way:

• The basis for assessment is divided by the number of hours when the employee performed work within the period in which such basis was determined, and then
• The remuneration for one hour of work is multiplied by the number of hours the employee would have worked during the vacation within the regular working time, according to the work schedule applicable to the given employee.

In case of substantial differences in the amounts of remuneration within one year, the period over which the basis for assessment is calculated may be extended up to 12 months. Therefore, there is no specific period in a year when taking a vacation is financially more advantageous.

Vacation days

The Romanian Labour Code specifies 20 working days as annual paid leave, which is guaranteed to all employees. Vacation days are granted based on the labour contract and are mandatory in case of employment. While the effective duration of the vacation leave is established in the individual employment contract, in compliance with the law and the applicable collective labour contracts, the minimum duration of the vacation leave defined in general is 20 working days.

If vacation leave is scheduled in fractions, the employer falls under the obligation to do the distribution of vacation in one calendar year in a way that each employee benefits from at least 10 workdays of uninterrupted leave.

Additional paid leave

Additional leave may be granted up to at least 3 working days per calendar year, according to the following specifications:

• Employees who work under difficult, dangerous or harmful conditions, blind persons, other disabled people and young people less than 18 years old shall benefit from an additional leave of at least 3 workdays;
• Employees who follow an in vitro fertilization procedure benefit from 3 additional paid days of annual vacation, which is granted as follows:

1. 1 day from the date of ovarian puncture,
2. 2 days from the date of embryo transfer.

In Romania, there are 11 public holidays in a year, counting up to 15 days of lawful holiday annually, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days. Statutory public holidays are considered non-working days.

The impact of employment termination and probation period on the vacation leave

In case of a terminated employment, the rest of unused vacation days, to which the employee is entitled to, shall be compensated due to the contract termination. The employee who draws more vacation days than entitled to is obliged to return the allowance related to these days, for this allowance represents an undue payment.

During the probationary period, the employee benefits from all the rights provided by the Labour Code, as well as in the individual employment contract. However, it is generally recommended not use vacation days during probation, as this period serves for verifying the employee’s professional and personal skills in order to assess its ability to handle the job.

Child- and health-related absence

Maternity in Romania lasts at least 126 calendar days, while the salary received by the female employee is calculated from the amount equal to the 85% of their average salary in the preceding 2 quarters. Male employees are entitled to a paternity leave of 5 workdays within the first 8 weeks after the birth of a child, and additional 10 workdays, if the father of the newborn child has obtained a graduation certificate from a childcare course. Employees may also take up to two years of additional childcare leave.

When establishing the duration of the vacation leave, the periods of temporary incapacity for work related to the maternity leave, the maternal risk leave and the leave for the care of the sick child are considered as periods of activity. Therefore, the respective periods do not affect the number of rest days to which the employee is entitled each year.

Based on the maternity protection at workplace, pregnant employees are entitled to undergo medical examinations during pregnancy up to 16 hours per month without loss of pay, in case the medical check-ups can take place only during working hours.

For health-related reasons, Romanian employees are entitled to medical leave. In case of temporary incapacity for work, employees may take sick leave up to 183 days per year, based on a medical certificate issued by the doctor in accordance to law provisions.

Vacation allowance and compensation

When the vacation days are drawn, an employee is entitled to an allowance which may not be lower than the basic wage, emoluments and permanent additions due for that period, as stipulated in the individual labour contract. This allowance represents the daily average of the wages in the preceding calendar quarter, multiplied by the number of leave days.

Vacation rights

According to the Labour Code in Serbia, for each calendar year an employee has the right to no less than 20 working days of vacation. The duration of the leave is determined in the general act and employment contract, while the number of vacation days per year is determined by the work contribution, conditions of work, work experience, professional qualifications and other criteria. Based on that, the min. amount of 20 days of vacation leave may be increased.

The right to vacation arises after a month of continuous work from the stating date of employment. In general, an employee is entitled to one-twelfth of the vacation leave under Article 69 of the Labour Code for each month of work in which the employment either started or got terminated.

The vacation leave can be drawn at once or in two or more parts, based on a mutual agreement with the employer. If an employee takes it in parts, the first part shall be used in the duration of at least two consecutive working weeks during the calendar year, while the remaining shall be used by 30th of June of the following year the latest.

Additional paid leave

An employee is entitled to take a paid leave from work for a total duration of 5 workdays in a calendar year, which may be drawn either for getting married, due to a spouse’s childbirth, a serious illness of a close family member or in other cases determined by law or the employment contract.

In addition, the employee is entitled to paid leave in the amount of:

• Five workdays in case of a death of a close family member;
• Two consecutive days for voluntary blood giving.

Close family members include spouse, children, brothers, sisters, parents, adoptive parent, adoptee or legal guardian. The employer may grant the leave to the employee for relatives other than listed and for other persons who live in the same family household with the employee, for a period specified by the employer. Furthermore, the duration of paid leave may be exceeded upon agreement.

In Serbia, there are 10 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

When terminating the employment contract of an employee who did not draw the full amount of their vacation days, the employer shall reimburse the remaining leave. In case the employee took more vacation days than entitled to, the employer can request a compensation. However, this is not common practice.

As for the probation period, an employee gains the right to vacation after a month of continuous work starting from the date of employment.

Child- and health-related absence

Female employees during pregnancy are entitled to a leave in case of temporary incapacity due to complication related to pregnancy. During the leave, they are entitled to a salary compensation in the amount of 100%  of the average salary from the preceding 12 months.

Maternity leave in Serbia lasts for 3 months and can be extended with parental leave up to additional 9 months. In case of 3 or more children, the leave can be extended with 12 months. Male employees are entitled to 5 days of paid paternity leave (as listed among the additional leave). An employee, who has not taken vacation leave within a given calendar year due to absence from work for maternity leave, the absence for childcare and special child care, has the right to use the remaining vacation leave till the 30th of June at latest of the following year.

When it comes to health-related absence, female employees during pregnancy are entitled to a paid leave from work for medical examinations related to pregnancy, as instructed by a physician, and in accordance with the law, whereof she is obliged to notify the employer in time.

Furthermore, all employees are entitled to salary compensation for the time of absence from work due to temporary impairment lasting up to 30 days, as follows:

• In the minimum amount of 65% of the average salary from the preceding 12 months before the month in which temporary impairment occurred. However, it may not be lower than the minimum salary determined in conformity with the present Act where the impairment was caused by illness or injury sustained outside of work, unless otherwise determined by law;
• In the amount of 100% of the average salary from the preceding 12 months before the month in which temporary impairment occurred. However, it may not be lower than the minimum salary determined in conformity with the present Act, if the impairment was caused by an injury sustained at work or by a professional illness, unless otherwise determined by law.

Vacation allowance and compensation

The compensation for the annual vacation is calculated from the amount of average earnings in the previous 12 months, in proportion to the number of days of vacation leave. The allowance and compensation are calculated according to the general act and the employment contract. Due to the way of calculation, there is no specific period when the allowance is financially more advantageous.

Vacation days

The basic scope of the paid vacation leave in Slovakia is at least 4 weeks, i.e. 20 working days. The paid vacation leave of an employee who at the end of the relevant calendar year will be at least 33 years old, increases to 5 weeks per year, i.e. 25 working days.

An employee who, during the continuous duration of an employment relationship with the same employer, performed work for at least 60 days in the calendar year, is entitled to a paid leave or a proportional part thereof. Under Section 102 of the Labour Code, the proportional part of the paid vacation leave for each whole calendar month of continuous duration of the same employment relationship shall be one twelfth of paid leave.

An employee who is not entitled to paid vacation nor the proportional part, as they have not performed at least 60 days of work in the calendar year with the same employer, shall be entitled to a paid vacation leave for days worked to the extent of one twelfth of leave for each 21 days worked in the particular calendar year.

At least one part of the paid vacation leave must have a duration of minimum two weeks, according to the Section 111(5) of the Labour Code, unless the employee and employer agree otherwise.

Additional paid leave

5 working days are granted as additional paid leave according to the Slovak Labour Code for specific professions. For instance, an employee working underground over a whole calendar year in the extraction of minerals, drilling tunnels or passages and an employee who performs particularly difficult or health-endangering work, shall be entitled to additional paid leave of one week. If the employee works under such conditions for only a part of the calendar year, they are entitled to one twelfth of additional paid leave for each 21 days of work.

To be more precise, the additional leave is granted for employees, who are:

• Permanently working in health-care facilities, where patients with a contagious form of tuberculosis or acquired immune deficiency syndrome (HIV/AIDS) are treated,
• Exposed to a direct threat of contagion when working at a workplace with contagious materials,
• Exposed to the adverse effects of ionisation radiation to a significant degree,
• Working with the mentally ill or mentally handicapped for at least half the determined weekly worktime,
• Working continuously in a tropical or other health-demanding area for at least one year,
• Performing exceptionally difficult work, exposed to damaging physical or chemical effects which may inevitably affect the employee’s health to a significant degree,
• Working with known chemical carcinogens.

These types of particularly difficult or health detrimental professions or workplaces can be found in more details in a generally binding regulation Directive No. 75/1967 Coll. issued by the Ministry of Labour, Social Affairs and the Family of the Slovak Republic and the Ministry of Foreign Affairs and European Affairs of the Slovak Republic on such employees and their compensation for the loss of earnings resulting in the incapacity for work due to certain occupational diseases.

In the Slovakia, there are 15 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In case the vacation leave is not fully drawn by an employee, who’s contract has been terminated, Section 116(3) of the Labour Code allows financial reimbursement of unused leave due to termination of the employment relationship.

If an employee uses all their vacation entitlement for a current year before it is fully accrued, which is possible only with the approval of the employer, they are deemed as not legally entitled to the full vacation leave but only to a proportional part based on the length of the employment relationship in the respective year, and therefore they should return the wage compensation or part to which they are not entitled. In case the employee does not return the wage compensation voluntarily, the amount is deduced from the employee’s wage according to the Section 131(2)(g) of the Labour Code.

During the probationary period, the same rules and conditions apply for vacation rights as for the annual leave in general. According to Section 113(1) of the Labour Code, the employer may let the employee to take a leave, regardless whether the employee met the conditions to be entitled to vacation days, given that they are expected to fulfil them by the end of the calendar year in which the vacation is taken. In conclusion, taking a vacation leave during probationary period depends on individual agreement between the employer and employee.

Child- and health-related absence

Maternity leave or paternity leave for men employees (i.e. as other insured person for the purposes of social insurance) is justified work leave provided by an employer in accordance with the Labour Code related to childbirth or care of a newborn. Male employees can take parental leave on the first 6 weeks from the birth if they take care of the child personally.

The basic extent of leave and financial support granted to women by legislation in respect to child birth and taking care of a child is a 34-weeks long leave. In case of a single parent the leave is 37 weeks; in case of 2 or more children born at the same time it increases to 43 weeks. For other insured individuals for the purposes of social insurance the leave amounts to 28 weeks; in case of a single parent it is 31 and in case of 2 or more children born at the same time it equals 37 weeks.

During maternity and parental leave, which is considered as performance of work, the employee is entitled to regular annual leave, if the full extent or part of the maternity or parental leave falls into the time period which is treated as a performance of work in extent of 60 days within the calendar year.

Parental leave for women and men is considered as a justified leave from work, which is provided by the employer to the employee (the parent) until the day the child turns three years old for the purpose of deepening the care of the child if the employee requests so. If a child requires special care due to a long-term unfavourable health state, the employer shall be obliged to provide the employee with parental leave until the day the child turns six years old. Parental leave shall be provided for the length requested by the parent, but not less than one month. The vacation days for parental leave can be reduced or not granted at all, as parental leave is not considered as work performance for the purposes of annual leave entitlements.

For health-related absence, the employer must grant the employee time off from work according to Section 141(2) of the Labour Code for the following reasons:

• Examination or treatment of an employee in a medical facility, when time off from work is provided:

1. With wage compensation for a necessary time, usually for 7 days in a calendar year, if the examination or treatment could not be performed out of worktime,
2. Without wage compensation for a necessary time, if the examination or treatment could not be performed out of worktime,
3. With wage compensation for a necessary time for preventative medical examination related to pregnancy, if they could not be performed out of worktime.

• Birth of an employee’s child, when time off from work with wage compensation is provided for the time necessary to transport the mother of the child to a medical facility and back,
• Time off from work with wage compensation provided to only one family member for a necessary time for accompanying:

1. A family member to a medical facility for examination or treatment upon sudden disease or accident, and for predetermined examination, treatment or cure; maximum seven days are granted for such purposes in a calendar year, in case the accompanying is necessary, and the relevant activities could not be performed out of worktime,
2. A handicapped child to a social care facility or special school; maximum ten days are granted for such purposes in the calendar year.

Vacation allowance and compensation

The wage compensation for vacation leave is calculated based on the average earnings during the preceding calendar quarter in which the vacation is drawn, which is therefore considered as the decisive period. The average earnings are always ascertained on the first day of the calendar month following the decisive period and used during the entire following quarter. The average earnings are ascertained as average hourly earnings and rounded to four decimal places.

In case an employee did not work at least for 22 days or 170 hours during the decisive period, the probable earnings are used for calculations instead of average earnings. Probable earnings are ascertained from wages that the employee has attained since the beginning of the decisive period, or from wages they would evidently attain.

Due to the way the wage compensation for vacation leave is calculated, the amount of wage compensation can be affected and increased, for example, due to the payment of bonuses and other monetary rewards in the decisive period. If an employee during the decisive period is provided with a wage or part of a wage that belongs to them for a period longer than one calendar quarter (e.g. yearly bonuses, etc), its proportionate part that pertains to the calendar quarter is determined and used for calculation of average earnings.

Vacation days

Slovenian employees are entitled to at least 20 working days of vacation each calendar year. With employment, the rights for vacation leave are automatically gained, however, additional leave is granted according to the amount of years spent working or the employee’s age, tariff class, having children under 15 years old or having a disability.

Furthermore, employees shall draw at least 14 consecutive calendar days at once, i.e. 10 working days, which is precisely the half of the overall vacation leave.

Additional paid leave

The amount of additional leave is not specified in the Slovenian Labour Code, but extra days off may be granted upon the death of a close relative, marriage of the employee, childbirth or for the purposes of relocation.

In Slovenia, there are 12 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

If an employee’s contract is terminated, but their vacation leave has not been fully drawn, the remaining days may be compensated upon agreement between the employer and the employee.

The law in Slovenia does not specify whether the allowance must be returned in case the employee overdrew the vacation leave and their contact has been terminated; it is a matter of agreement with the employer.

During the probation period, employees have the same entitlement to vacation days as employees who already finished their probation.

Child- and health-related absence

Employees, who leave for maternity, are entitled to 105 days of paid leave calculated from the average of their salary, or 30 days of paternity leave, both entitled to the same amount of vacation days as other working employees. The parental leave lasts 130 days for both parents or 260 in case only one of them takes them. In addition to child-related absences, pregnant women are entitled to a paid doctor’s visit during their pregnancy.

As for health-related absence, if not caused by a work-related illness or injury, the leave is compensated in an amount equal up to 80% of their wage. If the source of sick-leave is work-related, the compensation equals 100% of the wage. In general, the employer covers the costs of the first 30 working days of sick leave; after then the state finances the compensation.

Vacation allowance and compensation

Slovenian employees receive a vacation allowance for their vacation leave, which has to be paid until the 30^th of June of the current year. The amount of the allowance must be at least equal to the amount of the gross minimum wage in Slovenia (approx. EUR 941) and is except from taxation. Allowance is not limited upward and is not taxed up to the amount of the average gross salary in Slovenia (which equals approx. EUR 1700). Allowance in excess of the gross national average wage is subject to taxation.

Vacation days and public holidays

Vacation leave is part of the paid annual leave, usually granted by the local Labour Code to employees and financed by the employer, guaranteeing a reimbursed time off work. Most countries define a minimum duration of one vacation leave, e.g. 2 weeks, but in common practice the amount of days taken at once depends on a mutual agreement between employee and employer.

Public holidays are not included in the paid annual leave, but when not falling on a weekly rest day, i.e. weekend, they may bring the benefit of extra days spent off work for employees.

Table no. 1: Comparison of vacation days and public holidays

*Expressed in working days; **Expressed in calendar days

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

The impact of employment termination and probation period on the vacation leave

When an employee’s contract is terminated, but they did not fully draw their vacation days, in most cases they have the right to compensation for the remaining leave. In case they took more vacation days than entitled to, sometimes they must compensate the employer. In both cases, the outcome depends on the local legislation.

The same applies to probation period and vacation – country Labour Codes specify different rights when it comes to new employees, but usually grant only a part of what regular employees are entitled to for a specific time.

Table no. 2: Comparison of the impact a terminated employment and probation period have on vacation leave

*Financial reimbursement of employee for unused vacation leave in case of contract termination; **Financial reimbursement of employer for overdrawn vacation leave in case of contract termination; ***No specific rule applies in case of overdrawn vacation leave, but the employer might reclaim the compensation paid in excess

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

Child- and health-related absence

When a child is born, employees are entitled either to a maternity or paternity leave, based on their gender, and an additional parental leave. Their length depends on local legislation and may be voluntary, such as paternity and parental leave.

Health-related absence can be defined as time spent off work due to illness or health-related matters, such as medical examination. Labour Codes may define either paid or unpaid days of sick leave, with specified or unspecified number of days per year.

Table no. 3: Comparison of child- and health-related absences

*Parents may agree that the father and not the mother continues to use the leave after the expiration of the compulsory maternity leave, **Based on the number of children, ***Based on the health conditions of the child; ****The number of weeks increases in case of twins; *****Depends on whether both parents take the leave or only one of them

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

Vacation allowance

Vacation allowance is paid to employees for each day of vacation taken in a calendar year. They are calculated usually from the average wage from the decisive period, which varies for each country.

Table no. 4: Comparison of vacation allowances and the way they are calculated

*The period from which the vacation allowance is calculated; **But not more than 2150,68 RUR per day

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

General rules on purchasing of real estate

Foreign legal entities (individuals) can purchase and sale any real estate together with land (expect agricultural land) in Ukraine as well as get commercial benefit from their property and let it on lease, while paying due taxes. According to the applicable laws of Ukraine sale of agricultural lands is in moratorium until 2018.

Legal forms of business

Public joint-stock company | Публічне акціонерне товариство (ПАТ)

• The minimum capital: UAH 4,000,000 (approx. EUR 140,350.87)
• Number of shareholders: 1, 2 or more

Private joint-stock company | Приватне акціонерне товариство (ПрАТ)

• The minimum capital: UAH 4,000,000 (approx. EUR 140,350.87)
• Number of shareholders: 1, 2 or more

Limited Liability Company | Товариство з обмеженою відповідальністю (ТОВ)

• The minimum capital: NS (not stated)
• Number of shareholders: 1-100

General Partnership | Повне товариство (ПТ)

• The minimum capital: NS (not stated)
• Number of shareholders: NS (not stated)

Individual / entrepreneur | Фізична особа-підприємець

• The minimum capital: NS (not stated)
• Number of shareholders: ND (not declared)

Representative office | Представництво іноземного суб’єкта господарювання

• The minimum capital: NS (not stated)
• Number of shareholders: ND (not declared)

General social and health security

Employers are liable to pay Unified Social Security Contributions. The social security contribution in Ukraine is 22% of the gross earnings (salaries and benefits paid to employees).

This percent is applied to salaries which are less than 25 subsistence minimums for able-bodied persons. If the salary is higher, then only the amount up to 25 subsistence level for able-bodied persons is taxable, while the rest is non-taxable.

The subsistence level for able-bodied persons in Ukraine is UAH 1,600 (approx. EUR 55) starting January 1^st, 2017.

The 22% from gross salary is divided among different funds (unemployment fund, accident fund, pension contribution and temporary disability fund).

General comments on labour law

Applicable laws

• Labour Code of Ukraine № 322-VIII
• Civil Code of Ukraine № 435-IV
• Law on Employment of Population № 5067-VI
• Law on Remuneration of Labour 108/95-ВР
• Law on the working conditions of individuals employed on seasonal work № 310-09
• Law on Private International Law № 2709-IV

Corporate income tax (CIT) – rates

For residents

Ukraine’s standard CIT rate is 18%.

Insurance activity

There is an additional tax for insurance activity – 3% or 0% on the income of these companies. The contracts with term life insurance, a voluntary health insurance and insurance contracts within the non-state pension have the rate 0%.

Gambling activity

Legal entities involved in gambling have to pay special CIT at 10%. The rate 18% can be applied to special gambling activity. This CIT paid from gambling income do not reduce taxable profit of a company engaged in gambling activities, so additionally they have to pay standard CIT 18%.

For non-residents

Legal non-resident entities  

Rates for legal entities-non-residence pay CIT at 0%, 4%, 6%, 12%, 15% and 20% from their income (tax rates varies depending on type of income).

Permanent establishment

Tax rates and taxable profit for permanent establishments are the same as for residence in Ukraine.

Corporate income tax – general information

Taxable income  ̶  Taxpayers with an annual income exceeding UAH 20,000,000 have to use adjustments of the financial results for tax difference.

Taxpayers with an annual income that does not exceed UAH 20, 000,000 are allowed not to apply adjustments.

Tax period – The calendar year.

Tax returns and assessment  ̶  companies with an annual income up to UAH 20,000,000 must perform the tax return for the whole calendar year until March 1^st, 2017.

Companies with an annual income exceeding UAH 20, 000,000 must pay and perform tax returns quarterly. The complete list of deadlines for taxpayers you may find in our 2017 tax calendar for Ukraine.

Advance payments – companies that are quarterly payers must pay 2/9 CIT from the amount of three quarters income until the December 31^st of the following year.

Personal income tax

The standard PIT rate is 18% in Ukraine. This rate applies to (main):

• salary
• all kinds of compensatory and incentive payments
• other payments and fees that are accrued in connection with labour relations and civil law contracts
• winning in the state and private money lottery

This rate also applied to the taxable income received from abroad.

Military tax

Starting from August 2014 1.5% military tax on personal income was introduced in Ukraine.

VAT rates

Standard VAT rate in Ukraine is 20% and is imposed on domestic sales of goods and/or services, imported goods or services.

Reduced rates 

7% – this rate is applied to supply and import of registered medicines and specific medical goods.

0% – this rate is applied to the export of goods. Other services which are subject of 0% rate are an international transport services confirmed by a single international shipping document, toll manufacturing services if the goods are exported from Ukraine, etc.

Provision of services to a non-resident are subject to 20% VAT or it can be considered as an outside the scope of VAT, depending on the place of supply.

VAT returns

VAT payers must provide the report monthly until the 20th day of the month following the reporting month. Payment of VAT is made within 10 days from the end of the report’s submission, that is, as a rule, up to and including the 30th day.

Land tax

The object of taxation for this tax is land plots owned or leased, as well as land shares that are owned. Land tax rates set by local councils. The rate of land tax depends on the category, location, and the existence of a state valuation for each particular land plot.

Transport tax

Starting January 1^st, 2017, owners of cars which are not older than five years and with an average market value exceeding 375 minimal salaries as of January 1^st of the reporting year (approx. EUR 40,000) must pay transport tax in amount UAH 25,000 for each car per year.

Real estate tax

Payers of this tax are owners of objects of taxation on the territory of Ukraine: individuals, legal entities, non-residents.

Starting from January 1^st, 2017:

• tax rate decreased from 3% to 1.5% of the minimum wage per m² (for 2017, the maximum is UAH 48 per square metre)
• all types of real estate, both residential and non-residential, are taxable
• corrected the rights of local authorities to establish benefits in taxation
• tax for apartments of more than 300 m² and for houses more than 500 m² – is increased by 25 thousand UAH for each object.

Customs duty

Customs duty must be paid by the importer upon import of the goods into Ukraine. The rates are established by the Customs Tariff. Nowadays in Ukraine are two duty rates: relieved and full rates. Relieved rates are applied to goods from World Trade Organization (WTO) and some other countries.

Excise tax

This tax is applied for ethyl alcohol, alcoholic beverages, beer, tobacco and tobacco products, cars, car bodies, motorbikes, electricity, liquefied gas, petrol, diesel fuel, other fuel material and electric power. These goods can be imported or produced in Ukraine.

Ukrainian legislation divided the rates of the excise tax into three types:

• a percentage of the value of the goods
• specific
• combined

Local authorities have the right to set rates of local excise tax, which are taxed by retail sellers of excisable goods. The rate of such excise is set at a rate of 2% to 5 % of the goods value.

IT industry

Starting January 1^st, 2013 until January 1^st, 2023, IT companies that perform activities in Ukraine are exempted from VAT payments on operations of software products supply.

Software products are considered: the result of computer programming in the form of operating system, systemic, applied, entertaining and / or educational computer software (their components) as well as websites and / or online services; cryptographic data protection.