The rules for internship pay and work experience processing came into effect on September 1, 2026
The Cabinet of Ministers of Ukraine approved a new practical training procedure for vocational education students, which came into effect on September 1, 2026. The document determines remuneration terms and specifics of processing student employment contracts depending on the enrollment date. This was reported by Socportal citing the State Tax Service of Ukraine, according to the portal PromPolitInform.
The government adopted Resolution No. 1071 dated August 31, 2026, which regulates practical training within the vocational education system. The document establishes clear rules for industrial training and internships at enterprises.
Remuneration and contracts
Industrial training may remain unpaid if a student acquires skills and uses equipment under mentorship. At the same time, practical training involving the performance of an employee’s job duties is subject to mandatory remuneration based on the student’s employment contract.
The Law on Vocational Education No. 4574-IX provides for concluding a special agreement whose validity period does not exceed the study period. The document between the educational institution and the enterprise does not replace the formalization of labor relations with the student themselves.
Transition norms and payments
For individuals enrolled in educational institutions before January 1, 2026, a transitional earnings distribution mechanism applies. It provides for channeling 50 percent of funds to the educational institution’s account, which is confirmed by clarifications from tax authorities.
Students enrolled in studies starting January 1, 2026, receive remuneration directly to their bank details, taking mandatory tax deductions into account. The legislation does not establish a fixed uniform rate for all interns.
Insurance record and guarantees
Periods of employment relations make it possible to build up insurance records provided that contributions are remitted. Accounting data and earnings accruals can be checked through the electronic cabinet on the web portal of the Pension Fund of Ukraine.
Age restrictions and a reduced working week duration are preserved for underage students. Participation in night or hazardous work for such individuals is prohibited in accordance with the State Labor Service clarifications.
Illustrative photo: Oliver Propst / CC BY-SA 3.0
Read also: Over 74,000 students enrolled in vocational education in 2026
