Cost of an employee in Ukraine (2026)
What an employee really costs an employer in Ukraine: gross salary plus mandatory employer social contributions.
On a gross salary of UAH 26,913 per month in Ukraine, an employer pays about UAH 32,834 in total once mandatory employer social contributions of 22% on top of the gross are included.
Advertisement
How salary is taxed in Ukraine
Income tax in Ukraine is a flat 18% on taxable income.
Employees also pay social contributions of around 5% of gross salary.
The standard VAT rate is 20%.
Frequently asked questions
What does it cost to employ someone in Ukraine?
On top of the gross salary, an employer in Ukraine pays mandatory social contributions. The total cost of employment is the gross salary plus those employer contributions.
Are employer contributions the same as salary deductions?
No. Employer contributions are paid by the company in addition to the gross salary, while employee deductions (income tax and social contributions) are taken out of the gross to leave the net take-home pay.
Employer-contribution rates are approximate and may be capped or vary by region and sector.
Approximate 2026 estimate. Simplified model, verify before relying on it. Not tax advice.
Rates updated June 2026