Ukraine offers a strong, cost-competitive IT and engineering talent base with a simple single social contribution. All-in employer cost runs around 1.22x the gross salary. Here is what to know before your first Ukrainian hire.
Employment runs under the Labour Code, with written contracts and a single unified social contribution. Many technology professionals work as private entrepreneurs (FOP), but a worker treated like an employee is an employee.
The statutory minimum is about UAH 7,100 per month in 2024*, revised periodically.
Salary is paid at least twice a month by law. There is no statutory 13th salary; bonuses are contractual.
Public holidays are set by the Labour Code, with wartime adjustments in effect*.
Written terms are standard. Probation is up to three months (one for workers).
The main employer cost is the unified social contribution of 22% of gross salary, a single levy covering pension and social insurance.
Ukraine consolidated employer social charges into a single 22% contribution, which keeps the employer side simple.
Employees pay an 18% income tax plus a military levy, withheld at source. Withholding is the employer's responsibility, which under EOR means ours.
A statutory minimum of 24 calendar days of paid leave a year.
126 calendar days of maternity leave, funded through social insurance.
Childcare leave until the child turns three, with a state allowance.
The employer pays the first days of illness and social insurance covers the rest, on a scale tied to record.
Redundancy requires two months' notice, and termination generally rests on a Labour Code ground.
Statutory severance is at least a month's pay on redundancy, more for certain grounds.
Up to three months for most roles, with simplified termination during it.
A FOP or contractor working like an employee can be reclassified, with back social contributions and tax.
*All figures are estimates from public sources (2025-26), pending ops verification - same basis as the EOR cost calculator. Not tax or legal advice.
Compliant Ukrainian employment contract, payroll, and the unified social contribution, handled. One invoice, flat $699 per month.