Many Ukrainians moved to the Czech Republic as a result of the war in Ukraine and received temporary protection here. Some Ukrainians have been allowed by their current Ukrainian employers to continue working remotely. In accordance with the Treaty on Social Security between the Czech Republic and Ukraine, such employees were regarded as so-called posted employees, who were only temporarily in the Czech Republic and thus remained part of the social security system in the country, where their employer was based (i.e. in this case Ukraine). At the beginning of the military conflict, however, no one knew how long it would last, and the duration of the posting under the Treaty must not exceed 24 months.

Citizens of Ukraine who are affected by the situation described above and wish to continue to work remotely after the first 24 months need to pay attention here. They have a choice of two ways to proceed:

• If the employee does not want to continue to be subject to Ukrainian law, the Ukrainian employer must register in the Czech Republic with the Prague Social Security Administration and notify of the start of employment of the employee. He must then start paying compulsory social security contributions on his behalf and fulfil other statutory obligations; or
• If, on the other hand, the employee wants to continue to be subject to Ukrainian social security legislation, he or she can apply for an exemption from the Czech system. If the employee is granted the exemption, there is no change in social security for the employee or the employer.