Employer of record in Ukraine: cost and rules (2026)

Employing someone in Ukraine costs the employer about 22.0% on top of gross salary in statutory contributions, plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of UAH 60,000 per month costs UAH 73,200 per month (about $1,611) before any EOR fee.

Rates checked: 2026-11-14. The employer pays a single social contribution (the unified social contribution, ЄСВ) on top of gross salary. It is charged on at least the minimum wage and stops at a monthly ceiling set as a multiple of the minimum wage. Personal income tax and the military levy are withheld from the employee's pay, so they are not extra employer costs. There is no mandatory 13th salary. Estimates only, not advice: see the note at the bottom of the page.

Employer contributions in Ukraine

Employer contribution	Rate	Base and limits	Source
Unified social contribution (ЄСВ), employer	22%	gross pay; minimum base UAH 8,647/month; capped at UAH 172,940/month The employer pays 22% of salary and other taxable pay. The contribution cannot be calculated on less than the minimum wage for a full month worked, which gives a minimum contribution of UAH 1,902.34 per month (22% of UAH 8,647). The maximum monthly base in 2026 is 20 times the minimum wage, UAH 172,940, so the largest monthly contribution is UAH 38,046.80. Personal income tax and the military levy are withheld from the employee's pay and are not employer costs; the employee pays no ЄСВ. Other employer-paid items, such as sick pay for the first days of illness, are not included.	Pension Fund of Ukraine, ESV from 1 Jan 2026; Law 2464-VI, arts. 7-8

Minimum wage: UAH 8,647 per month. Gross monthly amount, in force for the whole of 2026 (hourly equivalent UAH 52). It is set by the 2026 State Budget Law (No. 4695-IX of 3 Dec 2025). The Pension Fund of Ukraine publishes the monthly amount. No mid-year change for 2026 has been announced. Source: Law on the State Budget of Ukraine for 2026 (No. 4695-IX); Pension Fund

Worked example: UAH 60,000 gross per month

Item	Base (UAH)	Per month (UAH)
Unified social contribution (ЄСВ), employer	60,000	13,200
Gross salary		60,000
Total employer cost (mandatory items)		73,200

Contractor, EOR or own entity in Ukraine

Option	Per month	Per month (USD)	Per year	Notes
Contractor	UAH 60,227 to UAH 62,227	$1,325 to $1,369	UAH 722,727 to UAH 746,723	No employer contributions. Misclassification risk. Includes the contractor-management fee range (management plans only).
Employer of record	UAH 82,244 to UAH 104,967	$1,810 to $2,310	UAH 986,926 to UAH 1,259,605	Salary + statutory costs + EOR fee range.
Own legal entity	UAH 73,200	$1,611	UAH 878,400	Salary + statutory costs. Setup, accounting and legal costs are not estimated.

Contractor

A common route is to pay a sole proprietor (FOP) registered on the simplified single tax system, group 3, who pays their own single tax and social contribution; the minimum monthly ЄСВ for a sole proprietor in 2026 is UAH 1,902.34. If the person in practice works under the company's direction and schedule, the labour inspectorate can treat the arrangement as undeclared employment, which carries fines for the company and leaves the worker without leave and employee protections. Single tax rates and income limits for group 3 are not shown here. Source: Pension Fund of Ukraine, ESV for sole proprietors 2026

Own entity

A limited liability company (TOV) has no legal minimum share capital. Registration through the state online service (Diia) takes about one working day with a state registrar, and the state fee is nil. At the last check the Diia page showed the online service as temporarily unavailable. Before hiring you still need tax and social-contribution registration, a bank account and payroll set-up. Source: Diia, LLC registration on a model charter

Leave, notice, probation and termination

Annual leave: 24 days. At least 24 calendar days of basic paid leave per working year (Labour Code art. 75). Under martial law the employer may limit basic leave to 24 calendar days for the current year, and any extra days are carried over until after martial law. Martial law is extended to 29 January 2027. While it lasts, the rules that make public holidays days off (Labour Code arts. 71-73) are suspended, so only normal weekly rest days apply and no holiday days off are counted here. Employers may still choose to give a day off. A bill to restore holiday days off (No. 14403) was tabled in January 2026, and no sign of its adoption was found. If it passes or martial law ends, this will change.

Public holidays: 0. Source: Law 2136-IX (martial law labour relations), arts. 6 and 12; Labour Code art. 75

Notice

An employee on an open-ended contract gives the employer two weeks' written notice (Labour Code art. 38). If the employer dismisses for redundancy, it must warn the person personally at least two months ahead and offer another job where one exists (art. 49-2). Under martial law an employee may leave on the date stated in the application if hostilities near the workplace threaten their life or health. Source: State Labour Service, termination at the employee's initiative

Probation

A probation period can last up to three months, or up to six months in exceptional cases agreed with a trade union, and up to one month for manual workers (Labour Code art. 26). Under martial law a probation clause may be used for any category of new hire. Fixed-term contracts are also allowed for new hires during martial law. Source: State Labour Service, probation when hiring

Termination

An employer may dismiss only on grounds listed in the Labour Code, for example redundancy, and must pay severance of at least one average monthly salary in that case (art. 44), together with all final pay on the day of dismissal. Under martial law dismissal is also allowed during sick leave or holiday, with exceptions for maternity and childcare leave up to age three. Source: State Labour Service, severance on redundancy

What the calculator simplifies

The minimum base of UAH 8,647 is applied to a full month of work; for part-time work or part of a month the floor is reduced in proportion, which the calculator does not do.
Benefits for certain groups (for example employees with disabilities, and veterans) reduce the ЄСВ rate; these are not modelled.
Employer-paid sick pay for the first days of illness and any bonuses or benefits in kind are not included.
Public holidays are shown as zero because holiday days off are suspended under martial law; if martial law ends, the Labour Code list applies again.
The 2026 minimum wage and ceiling are treated as fixed for the whole year; figures for 2027 will be set by the 2027 State Budget Law.

EOR provider prices

Provider	EOR price (USD)	Contractor price (USD)	Billing and deposit	Source and checked
Skuad	from $199 Starting price	from $19 Contractor management from $19; agent of record from $99	Not published Deposit: Not published	price page 2026-11-13
Multiplier	from $459 On annual contracts; $499 on monthly. Add-ons and setup fee may apply	from $400 (contractor of record) Contractor of record from $400 per contractor per month	Annual or monthly contracts (annual about 8% cheaper) Deposit: Not published	price page 2026-11-13
Papaya Global	from $499 Starting price per employee per month	from $5 Contractor solution from $5; contractor of record from $199	Not published Deposit: Not published	price page 2026-11-13
RemotePeople	from $499 EOR Global from $499; a cheaper 'Select' plan from $199 has conditions on country and salary	from $29 Contractor management $29 (the page says per payout in one place and per contractor per month in another)	Not published Deposit: Not published	price page 2026-11-13
Deel	from $599 Starting price	from $49 Contractor plan from $49; contractor of record from $325	Not published Deposit: Not published	price page 2026-11-13
G-P (Globalization Partners)	from $599 Starting price	from $39 From $39 per contractor, charged only in months with a paid invoice	Not published Deposit: Not published	price page 2026-11-13
Remote	from $599 Starting price on annual contracts	from $29 Contractor management $29; Plus (with misclassification protection) $99; contractor of record $325	Annual contracts for EOR Deposit: No setup or onboarding fee and no standard deposit; a refundable reserve may be required in some cases (amount confirmed at onboarding)	price page 2026-11-14
Oyster	from $699 List price; annual billing discount exists (amount not published)	from $29 Global contractors $29 per contractor per month, 30-day free trial	Monthly or annual Deposit: No setup, onboarding or offboarding fee; refundable deposit for EOR employees (amount not published)	price page 2026-11-14
Rippling	Price on request (custom quote)	Price on request	Not published Deposit: Not published	price page 2026-11-13

Prices are "from" (starting) prices as shown on each provider's own page, usually per employee per month. What you pay can be higher and depends on country, headcount and contract length. Sorted by price, lowest first; providers that publish no price come last.

Affiliate disclosure: we may join providers' affiliate programmes, so links may become affiliate links. Right now the site has no affiliate links. Order is by published price; ties are listed alphabetically. Read the disclosure.

Calculator for Ukraine

FAQ

How much does it cost to employ someone in Ukraine?

On top of gross salary, statutory contributions and mandatory accruals add about 22.0% at a gross salary of UAH 60,000 per month. That is a total of UAH 73,200 per month before any EOR fee.

How much does an employer of record cost in Ukraine?

Providers that publish a price list charge $199 to $699 per month for EOR plans ("from" prices, checked 2026-11-14). This is on top of salary and the statutory employer costs above. Source

How much paid leave do employees get in Ukraine?

Annual leave is 24 days, plus 0 public holidays. At least 24 calendar days of basic paid leave per working year (Labour Code art. 75). Source

What is the notice period in Ukraine?

Is there a probation period in Ukraine?

What are the rules on ending employment in Ukraine?

Sources

Rates checked: 2026-11-14.