Pension Provision for Ukrainians Working and Living in Norway

International cooperation in the field of pension provision is more relevant today than ever before. One of the countries that has become a destination for Ukrainian labour migration is Norway, often referred to as the “country of peace.” The country is home to almost 7,700 Ukrainians and approximately 330 Ukrainian labour migrants, who are mainly employed in construction, services, healthcare, the oil and gas industry, and agriculture.

As regards international cooperation on pension and social security matters, Ukraine and the Kingdom of Norway have concluded a Convention for the Avoidance of Double Taxation.

In particular, the Convention provides rules governing the taxation of pensions paid to residents of the contracting states. Pension payments and other remuneration received under the statutory pension system and forming part of Ukraine’s social security system are generally subject to taxation in accordance with the provisions of the Convention. Where a pension is paid by Ukraine or from funds established by Ukraine in respect of services rendered to Ukraine, the taxation of such payments is likewise governed by the special provisions of the Convention applicable to government service pensions.

To ensure that Ukrainian citizens can exercise their constitutional rights when moving abroad for permanent residence or employment, Ukraine continues to develop and conclude international agreements concerning pension and social security matters. Specialists of the Pension Fund of Ukraine and the Ministry of Social Policy jointly develop draft bilateral agreements, particularly with European countries to which Ukrainian citizens migrate for employment.