The notion of personnel services (outstaffing), as a business and civil law contract, was introduced In Ukrainian legislation by clause 14.1.183 of the Tax Code of Ukraine as of 02.12.2010 No. 2755-VI, according to which the person providing the service aimed at the disposal of another person (resident or non-resident) of one or more employees to perform the functions specified in this contract.

Adopted in 2012, the Law of Ukraine "On Employment" in Article 39 determined the conditions for the activities of business entities that hire employers for further work on the production site of another employer.

The corporate enterprises, like Ukrainian outstaffers, are fully responsible for all their full-time employees with whom they sign the long-term employment contracts, and under the terms of which they are their tax agents. This contract provides for the mandatory payment of wages in Ukraine, the accrual of a single social contribution on it (22% is paid at the expense of the enterprise), the calculation and transfer to the state budget of an income tax from an individual and a military fee. In accordance with the Labor Code of Ukraine, the employee is paid the vacation pay in proportion to the hours worked. During a business trip abroad, the employee is paid a daily subsistence allowance, the amount of which is specified in accordance with the result of his work at the Customer's production site. For the period of the business trip, the employee is paid for accommodation (no more than two people in the room), travel to the destination place, work clothes.

When traveling on a business trip abroad, an employee is met and accompanied by an official representative of the Corporation in a particular country. The stay of an Ukrainian employee is governed by the laws of the country of the business trip. In particular, on June 10, 2016, the Republic of Poland adopted a special law "On business trips of employees in the framework of services provision", which provides for the mandatory legalization of a secondee of a non-resident company in Poland through the State Labor Inspectorate. All the necessary documentation for the employee for the voivodship and the state labor inspectorate is submitted by a representative.