Country Payroll Guide Ukraine

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Key Facts

Date format
Ukrainian Hryvnia (UAH)
the standard rate is 20%



Social Security
Social Security - 22%
Total Employment Cost
Total Employment Cost - 22%


Unemployment Benefit
Unemployment Benefit - 0.6%
Total Employee Cost
Total Employee Cost - 0.6%

Minimum Wage

Minimum Wage
The minimum wage in Ukraine is 36.11 UAH per hour.


Payroll Cycle
13th Salary

Not required by law.

Income Tax

Employee Income Tax (1)
Flat rate - 18%

Working Hours

General Working Hours

40 hours per week.


Maximum of four hours of overtime during two consecutive days at a time is allowed and no more than 120 hours overtime annually. This will be paid at 2x the regular salary during the week.


Paid Time Off

No less than 24 days a year.

Public Holidays

11 public holidays.

Sick Days

Sickness pay is based on the average salary for the last 12 months:

  • 0-3 years – 50%
  • 3-5 years – 60%
  • 5-8 years – 70%
  • 8+ years – 100%
Maternity Leave

126 calendar days. 70 days before birth and 56 after.

Paternity Leave
  • Employer-paid paternity leave of up to 14 calendar days (excluding public holidays and designated non-working days).
  • Additional employer-paid annual leave of 10 calendar days (excluding public holidays and designated non-working days) for parents with two or more children under age 15 (or a disabled child of any age).
Parental Leave

This can be taken (unpaid) until the child turns three years old.

Other Leave
  • Study leave – paid by the employer. The length of the leave depends on the duration of the exam period.
  • Marriage leave – up to 10 days.
  • Bereavement leave – up to seven days unpaid.


Termination Process

Reasonable cause must be proven.

Notice Period

Not required.

Severance Pay

1 month’s salary.

Probation Period

Maximum probation period for non-qualified employees is 1 month and 3 months for specialists and managers.


Employment Visa

Employers must apply for a work permit for an employee that are valid for one year.

The employee must earn a monthly salary of five times the minimum wage (30,000 UAH) for charity organizations, educational establishments, and foreign employers and ten times the minimum wage (60,000 UAH) for all other types of employment.