• Employers with a headcount of 50 or more have have until 25 September to implement internal reporting procedures following consultation with the unions or workers' representatives

Any worker who becomes aware of a breach of law in their company will have the right to report it. 

• The new law protects more than just whistleblowers

Contrary to its title, the Whistleblower Protection Act protects not only persons who make good faith reports of legal violations. 

• Employers must increase worker protection against reprotoxic substances

Work is underway to issue secondary legislation imposing new duties on employers.

• A stock plan may qualify as an incentive plan with deferred taxation and 19% tax rate even without underlying shareholders' resolution

Generally, income from employee stock plans arises on receipt of the shares fully or partially free of charge and qualifies as income from employment or personal services.

• Seven days to notify the giving of a job to a Ukrainian national

As of 1 July 2024, the notification deadline is 7 days, down from the 14 days applicable previously.

• Legislative proposal: as of 1 January 2026, B2B hiring and contracts for services to be included in employment history

The current proposal does not allow for employment history to include periods of work under a contract of enterprise.