When employing a minor from Ukraine, should I report her for insurance? What if such a person is not enrolled in a school in Poland but in Ukraine?

All matters related to the employment of underage Ukrainian citizens, including within the framework of internships, are identical to Polish regulations.

Regarding the continuation of education in the Ukrainian education system, i.e. the lack of enrolment of a Ukrainian child in a Polish school, this is irrelevant for the fulfilment of the education obligation as long as the children we are talking about, entered the territory of the Republic of Poland after 24 February 2022.

Children and pupils who are citizens of Ukraine referred to in Article 1 and who receive education in a kindergarten or school operating in the Ukrainian educational system using distance learning methods and techniques shall not be subject to compulsory one-year pre-school preparation, compulsory schooling, or compulsory education as referred to in the Law of December 14, 2016 – Education Law.

The parent or the person supervising the child or pupil shall submit to the municipality having jurisdiction over the place of residence of the child or pupil a declaration that the child or pupil is continuing his/her education in the Ukrainian education system.