What Ukraine employee benefits must you provide in 2026?

Model your loaded benefit cost on the Employer Cost Calculator to see the full picture for a specific salary and package.

What the 22% USC covers:

• State pension entitlement. Employees accumulate state pension credits through your USC payments. There is no separate employer pension pot that the employee takes with them.
• Social Insurance Fund. Funds sick pay from day six onward, maternity pay at 100% of average earnings, and other state insurance benefits.
• Disability and occupational injury cover. Included in the unified contribution.

How this affects competitive packaging:

• Because employees receive no direct pension contribution from you into a personal fund, top candidates in finance and tech often ask about voluntary supplementary pension plans or additional savings vehicles.
• A growing number of Ukrainian employers in the tech sector offer voluntary group health and life insurance to fill the gap left by the state system.
• The 22% USC is a flat rate with a ceiling. Above approximately 15 times the minimum monthly wage, the contribution rate drops. This ceiling is subject to legislative debate and should be confirmed at the time of payroll setup.

Key wartime leave and benefit rules in force in 2026:

• Mobilisation leave. Employees called up for military service are entitled to keep their job and receive their average salary from the state. You must hold the role open.
• Displaced-worker protections. Internally displaced employees retain full employment rights. You cannot use displacement as a reason to change terms or terminate.
• Additional leave for certain fathers. Under Law No. 1401-IX, fathers with three or more children under 18, or with a child with a disability, are entitled to additional annual leave. This was expanded in scope in 2023.
• Voluntary extra leave. Many Ukrainian employers offer 5 to 10 additional paid days for employees dealing with conflict-related disruption, including travel to safer areas, family evacuation, or property loss.
• Remote-first as a benefit, not a perk. Full remote working is both a legal right and a practical necessity for many roles. It is expected as a baseline, not a differentiator.

The Labour Code continues to apply under martial law, with specific wartime suspensions noted in amendments. Rules can change at short notice. Verify current wartime-specific obligations with a qualified employment adviser before setting up payroll.

What competitive Ukrainian employers now include:

• EAP with counselling sessions. 4 to 8 sessions per year. Platforms such as BetterHelp and local Ukrainian providers are widely used.
• Psychological support allowance. A dedicated budget (typically 100 to 300 US dollars per year) for therapy or mental wellness apps, claimed separately from the learning budget.
• Crisis leave. Informal but growing: 1 to 3 additional paid days for employees dealing with direct conflict impact. Not yet statutory; offered by employers as a retention signal.
• Flexible scheduling. Recognised as a mental health benefit in its own right. Async-first companies see lower reported burnout in the Ukrainian market.
• Team support stipends. Some employers run quarterly team-building or morale budgets to offset social isolation from remote and dispersed working.

The cost is modest: 100 to 400 US dollars per year per employee for the full wellbeing stack. In a market where skilled workers have left or been mobilised, retaining people costs less than replacing them.

Real HR and legal experts set up and administer the Unified Social Contribution, organise statutory benefits, and manage the wartime-specific leave obligations that apply in Ukraine. An actual person, not a chatbot or a pooled queue. There is no setup fee and no exit fee. Employer cost passes through at cost, itemised on every invoice.

What is included in Teamed's standard EOR fee:

• Unified Social Contribution (22%) remittance and filing
• Statutory benefits administration (sick pay, maternity, paternity leave)
• Annual leave tracking against the 24 days floor
• Wartime employment compliance: mobilisation leave, displaced-worker protections
• Twice-monthly payroll runs per Ukrainian Labour Code requirements

What clients pass through at cost on the invoice:

• Private health insurance premiums
• Learning and development budget
• Remote-work equipment or home-office allowances
• Mental health and wellbeing stipends
• Any additional voluntary leave or benefit cashouts

Key sources: Labour Code of Ukraine (Verkhovna Rada) and PwC Ukraine Tax Summaries.

1. Tell us the package you want to offer

   You choose the statutory baseline plus any top-ups: private health tier, learning budget, remote-work allowance. We advise on what is competitive in the Ukrainian tech market for the role.

2. We onboard and register the employee

   Teamed handles the employment contract, Labour Code registration, and USC setup. Your hire is on payroll and covered from day one.

3. Monthly payroll runs on time, every time

   We process salary and USC remittance. Filings go to the Ukrainian tax authority by the deadline. You see one itemised invoice.

4. Leave and absence handled for you

   Maternity, paternity, sick pay, and annual leave are tracked and processed. Your employee gets the right pay and the right paperwork without you managing the admin.

5. Scale or exit without penalty

   Add more Ukraine hires, adjust the benefits package, or end the engagement. No minimum term, no setup fee, no exit fee.