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 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.
*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.