Salary Calculator
Ukraine

Our calculator gives you a breakdown of both the employee’s net earnings and your total employer cost. Simply select the country and enter the gross salary, and the calculator will factor in local income tax, social security contributions, and mandatory benefits.

It includes employer contributions to pensions and social funds, health and social insurance obligations as well as the net salary received by the employee.

This allows you to forecast actual costs, streamline budgeting, and make well-informed hiring decisions.

In Ukraine, employers contribute around 22% of the gross salary to the Unified Social Contribution (USC), which covers pensions, temporary disability, and other social security benefits.

Here’s a simplified breakdown:

-Unified Social Contribution: 22% of gross salary (To be paid by the employer)

-Personal income tax: 18% (To be paid by the employee)

-Military tax: 1.5% (To be paid by the employee)

So, if you agree on a gross salary of UAH 40,000, your total cost as an employer will be around UAH 48,800 (inclusive of your contributions).

Ukraine applies a flat personal income tax rate of 18% to most employees, alongside an additional 1.5% military tax. Together, these amount to a total deduction of 19.5% from the employee's gross salary.

Here’s how it works:

-18% Personal Income Tax (PIT) is withheld from the employee’s salary

-1.5% Military Tax is also withheld

-These are calculated monthly on the total gross earnings

There are no progressive brackets for PIT; the rate is fixed, simplifying payroll calculations for employers.

Under Ukrainian labour law, employers are required to provide the following statutory benefits:

-Paid annual leave: Minimum of 24 calendar days

-Paid sick leave: Partially reimbursed by the state, depending on length and cause

-Maternity leave: 126 days (or more in some cases), paid at 100% of average earnings

-Paternity leave: Up to 14 calendar days (unpaid or partly paid, depending on company policy)

-Public holidays: 11 official holidays per year

These benefits must be considered when hiring employees and calculating the overall cost of employment.

While not mandatory, many Ukrainian companies offer extra perks to attract and retain top talent. Depending on the role and industry, you may also consider:

-Private health insurance

-Meal vouchers or food allowances

-Performance-based bonuses

-Wellness benefits or gym memberships

-Work-from-home support (e.g. internet or equipment stipends)
 

These benefits are not legally required but may significantly impact employer branding and retention.

Gross salary is the total amount you agree to pay the employee before any deductions. This includes the base salary, bonuses, and any additional compensation. On the other hand, net salary is what the employee takes home after income tax and military tax are deducted.

For employers, it's also important to factor in the Unified Social Contribution (22%), which is paid on top of the gross salary and not deducted from the employee's income.