Outstaffing Provider Documents: A Due Diligence Checklist

• An extract from the Unified State Register of Legal Entities, Sole Proprietors and Public Associations (the Unified State Register). The law does not set a validity period for the extract: it shows the data as of the moment it is generated. It is therefore best to generate the extract, or check the information free of charge at usr.minjust.gov.ua, immediately before signing the contract.
• Information on the provider’s ultimate beneficial owners and ownership structure. Legal entities submit this information to the state registrar, so it can be cross-checked against the Unified State Register. Also check the company, its director, members and beneficial owners in the State Register of Sanctions: searching by company name, a person’s full name or EDRPOU code is free of charge.
• Confirmation that the provider is included in the List of business entities providing employment intermediation services and business entities hiring employees for subsequent work for other employers in Ukraine (the List). The List is maintained by the State Employment Centre under Part 3 of Article 36 of the Law of Ukraine “On Employment of the Population” (No. 5067-VI) and the Procedure approved by Resolution of the Cabinet of Ministers of Ukraine (CMU) No. 400 of June 5, 2013. Inclusion in the List is neither licensing nor a permit (the permit requirement was abolished by Law No. 2623-IX): a business entity is included in the List on its own application (paragraph 5 of the Procedure). If the provider is not on the List, ask it to explain why.
• The current version of the company’s charter (to check for any limits on the director’s authority to sign contracts) or information from the Unified State Register showing that the company operates under the model charter.
• Documents confirming the signatory’s authority: minutes of the general meeting of members or a decision of the sole member on the election (appointment) of the director, the order on the director taking office and, if needed, a power of attorney.

• A certificate of no arrears on payments whose collection is monitored by the supervisory authorities (in particular, taxes, levies and the single social contribution, SSC). It is issued on application via the Electronic Cabinet, but the application must cite the legal act that requires such confirmation. The certificate is valid for 10 calendar days (Procedure approved by Order of the Ministry of Finance No. 733 of September 3, 2018). If there is no certificate, check whether the provider has any tax debt in the “Business Partner Information” section of the Taxpayer’s Electronic Cabinet (this requires signing in with a qualified electronic signature or Diia.Signature and the provider’s consent to access its data).
• An extract from the Register of VAT Payers or a check of the provider’s status in the public registers of the Electronic Cabinet. VAT payer status is a prerequisite for input VAT credit. However, the client can claim input VAT credit only on the basis of tax invoices registered in the Unified Register of Tax Invoices (paragraph 198.6 of the Tax Code of Ukraine). It is therefore also worth asking whether registration of the provider’s tax invoices has ever been blocked and whether the provider has ever been classified as a risky taxpayer.
• Financial statements for the last reporting year and the current period: the Balance Sheet (Statement of Financial Position), Form No. 1, and the Statement of Financial Results (Statement of Comprehensive Income), Form No. 2. Small enterprises file Forms No. 1-m and No. 2-m, and micro-enterprises file Forms No. 1-ms and No. 2-ms.
• The auditor’s report (independent auditor’s report) on the financial statements, if available. An independent audit and published financial statements significantly increase a company’s transparency.

• A template employment contract for employees assigned to the client. Check compliance with the Labour Code of Ukraine and with the requirement of Part 1 of Article 39 of the Law of Ukraine “On Employment of the Population”: wages may not be lower than the minimum wage or than the wages received by the client’s employee for performing the same work.
• Proof that military registration is maintained under the Procedure approved by CMU Resolution No. 1487 of December 30, 2022 (as amended): a responsible person on the provider’s staff, orders on maintaining military registration and submission of information to territorial recruitment and social support centres (TCCs).
• If reservation of employees (deferral from mobilization) matters to you, ask for a copy of the valid decision recognizing the provider as a critically important enterprise. Only the employer with whom the employees have an employment relationship can reserve them (Procedure approved by CMU Resolution No. 76 of January 27, 2023, as amended). Decisions on critical importance that were valid when CMU Resolution No. 692 of May 30, 2026 entered into force remained valid no longer than until September 1, 2026, so a decision issued before that resolution is no longer valid: ask for a current decision issued after the resolution entered into force and check its validity period (for details, see our overview of the changes to employee reservation).
• Occupational health and safety orders and regulations: appointment of responsible persons and the procedure for conducting safety briefings.
• Samples of HR documentation: the working time timesheet form and the procedure for calculating and paying temporary disability (sick leave) benefits and holiday pay.
• Proof that employees are formally hired before they start work: hiring orders and notifications to the State Tax Service of an employee’s hiring (CMU Resolution No. 413 of June 17, 2015). These documents should be provided in compliance with personal data protection requirements.

• A policy (procedure) on the processing and protection of personal data. You also need confirmation that employees have been informed of the data controller, the composition and content of the data collected, their rights, the purpose of the data collection and the persons to whom the data are transferred (Part 2 of Article 12 of the Law of Ukraine “On Personal Data Protection”). The terms for transferring employees’ personal data to the client should be set out separately, in the contract or in a separate agreement.
• A template non-disclosure agreement (NDA) for the personnel provided.
• The provider’s anti-corruption programme or policy (confirmation that it follows compliance standards in its dealings with partners).

• A draft agreement on the provision of personnel (an agreement on the use of an employee’s work under clause 1 of Part 1 of Article 39 of the Law of Ukraine “On Employment of the Population”) that clearly allocates responsibility for occupational health and safety (in particular, on-the-job safety briefings are conducted by the client), liability for damage and the terms of the specialist replacement guarantee.
• Reference letters or case studies from current B2B clients. The provider can share contacts for checking references only with those clients’ consent.
• A check of the provider in open registers: the Unified State Register of Court Decisions and the Unified Register of Debtors.

• has reduced its headcount (staff) within the past year;
• has not complied with the headcount standard for employees in core occupations involved in the technological processes of main production;
• engages workers to perform work in harmful, hazardous and arduous working conditions, as well as work in core occupations of the technological process of main production.

📌 Brief Conclusions

• The questions in our article on choosing a provider establish what the provider claims about itself; the documents in this checklist show whether those claims are confirmed.
• Status and ownership: an extract from the Unified State Register, ultimate beneficial owners and ownership structure, the State Register of Sanctions and the List maintained by the State Employment Centre.
• Taxes: VAT payer status is a necessary but not sufficient condition for input VAT credit; it also matters that the provider’s tax invoices are registered without being blocked.
• Article 39 of the Law “On Employment of the Population”: wages no lower than the minimum wage or the wages of the client’s employee doing the same work.
• Only the employees’ employer, that is, the provider, can reserve them, and only if it holds valid critically important enterprise status.
• The client also checks itself: Part 4 of Article 39 prohibits assigning employees to an employer that has reduced its staff within the past year or has not complied with the headcount standard for employees in core occupations, as well as assigning them to work in harmful, hazardous and arduous working conditions or in core occupations of the technological process of main production.