--- title: "Hiring in Ukraine 2026 | Employer of Record Guide" description: "Hire in Ukraine through Teamed's EOR. 22% employer USC, 24 days statutory leave, employees pay zero social contributions. The Ukraine guides, one per layer." canonical: https://www.teamed.global/country-hiring-guides/ukraine --- Ukraine · Country overview Served by Teamed via a Ukraine-licensed EOR entity # What do you need to know to hire in *Ukraine*? Ukraine runs a flat 22% Unified Social Contribution paid entirely by the employer. Employees pay zero social contributions. The minimum wage is UAH 8,647/month, annual leave is 24 days, and payroll runs twice a month by law. Each guide below takes one layer. Last reviewed 13 June 2026 · Ukraine guide ## How does Teamed handle Ukrainian hiring for you? Teamed becomes your legal [employer of record](/lp/employer-of-record) in Ukraine for [**from $599 per employee per month**](/pricing), with **zero FX mark-up** in any currency. Payroll, contracts, and the full Ukrainian employment law stack run on **one platform**. **Real HR and legal experts** manage every Ukrainian hire, from the first offer letter to the final settlement. **An actual person**, not a chatbot or a pooled queue, handles your Ukrainian team alongside EOR, contractor onboarding, and entity payroll on **one platform**. There is **no setup fee** and **no exit fee**. Employer cost **passes through at cost, itemised** on every invoice. A Ukrainian contractor who converts to an employment contract keeps their record, and that same employee can **graduate** from EOR to your own Ukrainian entity without re-onboarding. Run the [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator) to see the month the model flips. EOR is the right model for a first Ukrainian hire, **until it isn't**. Three things you won't find on any other Ukraine EOR guide - **Employees in Ukraine pay zero social contributions.** The entire 22% Unified Social Contribution (USC) is paid by the employer. This is unusual in Europe and means the employer-side cost is clean to forecast. [The tax and payroll guide](/country-hiring-guides/ukraine/tax-and-payroll) covers USC, the flat 18% income tax, and the 5% military levy in full. - **Ukraine pays salaries twice a month by law.** The Labour Code requires payment on the 15th and on the last working day of the month. Any contract that pays monthly only violates the law. Most EOR guides do not mention this at all. - **The military levy increased to 5% in December 2024.** Law 4015-IX raised the levy from 1.5% to 5% on all employment income. Some competitor guides still show the old 1.5% rate. That figure is wrong and will produce incorrect cost models. Answer.cite this Hiring in Ukraine adds 22% in Unified Social Contribution on top of gross salary. Employees pay no social contributions at all. A flat 18% income tax plus a 5% military levy apply on the employee side. Teamed runs Ukrainian payroll, contracts, and compliance through an EOR entity holding the required Ukrainian registrations. Payroll must be paid twice a month. Redundancy notice is 8 weeks. Severance on redundancy is one average monthly salary. This page is the map. Each guide below is the detail. At a glance · Ukraine UAH · Ukrainian · Twice-monthly payroll Currency UAH ₴ Employer USC 22% Unified Social Contribution, employer only Employee USC Zero employees pay no social contributions Income tax 18% flat rate on all employment income Annual leave 24 days calendar days, excluding public holidays Minimum wage UAH 8,647/month from 1 January 2026 Redundancy notice 8 weeks two calendar months for organisational change Payroll cadence Twice monthly 15th and last working day (Labour Code Art. 115) ![A wide illustration of Kyiv at golden hour: the golden domes of the Pechersk Lavra monastery in the foreground, the Dnipro river winding through the city, and the Motherland Monument visible against a clear amber sky.](/images/country-guides/ukraine-hiring.webp) Ukraine · per employee · per month · flat $ 599 Zero FX. No setup fees. 48-hour onboarding. The price your finance team can forecast against without an asterisk. Zero FX Fixed No setup fee No exit fee 48-hour onboard ## How much does it cost to hire an employee in Ukraine in 2026? A Ukrainian hire adds 22% in Unified Social Contribution on top of gross salary. Employees pay zero social contributions. The employer total cost runs roughly 122 percent of gross salary. Ukraine's employer social contribution is simpler than most European countries. There is one rate: 22% USC on all gross salary, paid entirely by the employer. Employees contribute nothing to social security. There is no 13th-month salary required by law, though some collective agreements and contracts provide it. Teamed's Ukraine fee sits on top of the statutory cost. Teamed's Ukraine price is a starting rate, with zero FX in any currency pairing. No setup fees. No exit fees. Salaries, taxes, and contributions passed through at cost on every invoice. The full breakdown, with worked examples at current statutory rates, is in the cost guide. [Read the full Ukraine cost breakdown](/country-hiring-guides/ukraine/cost-breakdown) ## Do you need a Ukrainian entity to hire employees in Ukraine? No. An Employer of Record runs Ukrainian payroll and contracts from day one. Your own Ukrainian entity becomes cheaper than EOR somewhere around 5 to 8 employees, depending on salary. Setting up a Ukrainian entity (LLC or Joint Stock Company) requires notarisation, state registration, and obtaining a taxpayer identification number. It takes several weeks and comes with ongoing payroll, accounting, and statutory filings. An [Employer of Record](/lp/employer-of-record) is faster and cheaper at low headcount. Teamed runs Ukrainian payroll, contracts, and USC compliance from day one. The crossover point depends on Ukrainian salary levels and your local accounting costs. For most roles it lands around 5 to 8 employees. The EOR vs entity guide runs those numbers. Most EOR providers will not tell you when you have crossed it. We do, and we help you move. You progress from contractor to EOR to your own Ukrainian entity on **one platform** under Teamed's Graduation Model, with tenure preserved. [Read the full Ukraine EOR vs entity guide](/country-hiring-guides/ukraine/eor-vs-entity) ## What are the key employment law rules in Ukraine in 2026? The military levy rose to 5% in December 2024 under Law 4015-IX. Many guides still show 1.5%. The minimum wage rose to UAH 8,647/month from 1 January 2026. Ukraine's most significant recent change is the military levy increase to 5% on all employment income, effective December 2024. The old 1.5% rate is frequently cited by outdated competitor guides and will produce incorrect cost models. Verify any Ukraine cost estimate against this 5% figure. The standard working week is 40 hours under the Labour Code. Payroll must be paid at least twice a month. Probation must not exceed 3 months for most roles. The hiring guide covers day-one employment contract obligations under the Nachweisgesetz equivalent (Labour Code Art. 21). [Read the full Ukraine hiring guide](/country-hiring-guides/ukraine/hiring-guide) ## What benefits must you provide Ukrainian employees in 2026? The statutory floor is 24 days of paid annual leave and at least 5 days of employer-funded sick pay. Maternity leave runs 18 weeks at full pay. Paternity leave is 14 days. Statutory annual leave in Ukraine is 24 days calendar days. Public holidays are counted separately. The first 5 days of sick leave are paid by the employer. After that, the Social Insurance Fund covers the cost at a rate that scales with service length, starting at 50% for employees with under three years of service. Maternity leave is 18 weeks at 100% of average earnings, funded by the Social Insurance Fund. Paternity leave is 14 days calendar days. Either parent can take additional childcare leave until the child turns three, under the Labour Code. The benefits guide covers leave, sick pay, and parental rights in full. [Read the full Ukraine benefits guide](/country-hiring-guides/ukraine/benefits) ## What are payroll taxes in Ukraine in 2026? Employer Unified Social Contribution is 22% on all gross salary. Employees pay no social contributions. Employees pay a flat 18% income tax plus a 5% military levy on all employment income. Ukraine's employer payroll cost is unusually clean. There is one contribution: 22% USC on gross salary, paid entirely by the employer. There is a wage ceiling, but the exact 2026 figure is contested between sources. The tax and payroll guide sets out the current operative cap and the conflict between source positions. On the employee side, income tax is a flat 18% on all employment income. There is no progressive scale. The 5% military levy (Law 4015-IX, December 2024) applies on top. Payroll is filed twice a month. Tax remittance is due within 3 days banking days for in-kind and cash-desk payments. The tax and payroll guide sets out every rate and filing obligation. [Read the full Ukraine tax and payroll guide](/country-hiring-guides/ukraine/tax-and-payroll) ## How do you terminate an employee in Ukraine? Redundancy requires 8 weeks advance notice to the employee and notification to the State Employment Centre. Severance on redundancy is one average monthly salary, paid on the last day of employment. Ukrainian termination follows the Labour Code (Arts. 40, 44, 49-2). Redundancy requires 8 weeks written notice to affected employees. The State Employment Centre must be notified at the same time. Collective redundancy rules trigger when more than 10 employees are dismissed within a 30 days window in a 20 to 100 person firm. Employers must notify the Centre at least 60 days before the dismissal date. Statutory severance on redundancy is one average monthly salary, paid on the dismissal day itself (Art. 116 requires same-day final settlement). There is no cap above this minimum in practice. Unfair dismissal carries no statutory compensation cap. The remedy is reinstatement plus full back-pay for the period of forced absence. Trade union consent is required before dismissing union members. The termination guide covers each route in full. [Read the full Ukraine termination and severance guide](/country-hiring-guides/ukraine/termination-and-severance) ## What should you know before hiring in Ukraine? Two things catch US buyers out. The first is the twice-monthly payroll obligation. The second is the trade union consent requirement for certain dismissals, which has no direct US equivalent. **Payroll must be paid on the 15th and on the last working day of each month.** A monthly payroll cycle, which is common in the US, violates the Labour Code. EOR providers who run monthly payroll for Ukrainian employees are non-compliant. Teamed runs bi-monthly payroll by default for all Ukrainian employees. **Trade union consent is required before dismissing a union member** on certain grounds under Labour Code Art. 43. The employer must request consent and wait for a response. A dismissal without the required consent is void under Ukrainian law. Most US buyers do not model this step into their termination timeline. The hiring guide and the termination guide both cover how Teamed navigates union consultation in practice. [Read the full Ukraine hiring guide](/country-hiring-guides/ukraine/hiring-guide) ## Frequently asked questions How much does it cost to hire an employee in Ukraine? Plan on roughly 122 percent of gross salary once the 22% Unified Social Contribution is added. Employees pay no social contributions. Teamed's Ukraine fee is one flat number per employee per month, with zero FX mark-up in any currency pairing. The cost breakdown guide has worked examples. Can a US company hire in Ukraine without an entity? Yes. An Employer of Record like Teamed runs Ukrainian payroll, contracts, and compliance through its own registered entity. You direct the work. Teamed becomes the legal employer of record. Setup takes 48 hours once terms are confirmed. Setting up your own Ukrainian entity takes several weeks and requires state registration and a taxpayer identification number. What is the Ukrainian minimum wage in 2026? The statutory minimum wage is UAH 8,647/month from 1 January 2026, or UAH 52/hour. Both figures are set by the Law of Ukraine On the State Budget of Ukraine for 2026. What is the Ukrainian employer social contribution rate in 2026? The Unified Social Contribution (USC) rate is 22% of gross salary, paid entirely by the employer. Employees pay zero social contributions in Ukraine. The USC applies up to a monthly wage ceiling. The tax and payroll guide sets out the ceiling and filing obligations. What are Ukrainian statutory notice periods on redundancy? Employers must give 8 weeks written notice before redundancy dismissals under Labour Code Art. 49-2. During probation, either side can give 3 days notice. Employees resigning give 14 days notice under Art. 38. What is the minimum annual leave for a Ukrainian employee? Statutory minimum paid annual leave is 24 days calendar days per year under Labour Code Art. 75. Public holidays are counted separately and do not reduce this entitlement. Employers can grant more leave by contract. Teamed Legal Operations Ukraine is genuinely unusual: the employer carries 100% of social contributions and employees pay none. The flat tax and zero employee USC make cost modelling straightforward. What catches buyers is the twice-monthly payroll obligation and the trade union consent rules that operate outside of anything US counsel will flag. These guides exist so neither rule comes as a surprise on day one. A note from Tom Price-Daniel Ukraine has a clean employer cost structure. One social contribution rate at 22%, paid entirely by you. Employees pay zero. The surprises are operational: payroll twice a month, two months redundancy notice, and trade union consent before certain dismissals. Read the right Ukraine guide before the first hire, not after the first compliance gap. Tom Price-Daniel · Co-founder, Teamed ## Keep reading - [Ukraine hiring guide, offer to payslip](/country-hiring-guides/ukraine/hiring-guide)guide - [Ukraine employer cost breakdown 2026](/country-hiring-guides/ukraine/cost-breakdown)guide - [EOR vs entity in Ukraine](/country-hiring-guides/ukraine/eor-vs-entity)guide - [Ukraine termination and severance](/country-hiring-guides/ukraine/termination-and-severance)guide - [Ukraine tax and payroll](/country-hiring-guides/ukraine/tax-and-payroll)guide - [Employer of Record overview](/lp/employer-of-record)core - The Graduation Modelcore - [Teamed pricing, Zero FX Fixed](/pricing)core - [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator/ukraine)tool - [Talk to an expert](https://www.teamed.global/contact)CTA A note on this page. This is a guide, not legal, tax or accounting advice. Rules change and vary by jurisdiction. Verify current requirements with the Verkhovna Rada of Ukraine and the State Tax Service of Ukraine, or speak to a qualified professional, before relying on any specific framework.