See for more information:
Vrijstelling voor vluchtelingen uit Oekraïne
You do not need to apply for a work permit for employees from Ukraine if the following applies:
This exemption applies from 1 April 2022 and is retroactively valid from 4 March 2022. The Temporary Protection Directive applies to all refugees from Ukraine and gives them the right to work in the Netherlands.
New rules as of 1 November 2022
Sticker or O document from the IND
From 1 November 2022, new rules apply to refugees from Ukraine. The refugees will then need a sticker or O document from the IND showing that they fall under the Temporary Protection Directive. Previously showing a valid passport was sufficient.
Does your employee from Ukraine have a sticker or O document from the IND? In that case you do not need to apply for a work permit for this employee.
Reporting an employee from Ukraine
If you want to employ an employee from Ukraine, you do have to report this to the UWV
The Netherlands Labour Authority uses the data from the notification to check whether you comply with labour laws.
Rights for employees from Ukraine
Employees from Ukraine have the same rights as Dutch employees, such as the right to a safe workplace, breaks, holidays and the minimum wage (see het minimumloon.). If you have a collective agreement (CAO), it also applies to your employee from Ukraine.
Source: When do I not need to apply for a work permit? (Bron: Wanneer hoef ik geen werkvergunning aan te vragen? | UWV | Werkgevers)