# Hire in Ukraine

Source: https://overseashire.com/hire/ukraine · verified 2026-10-05 · confidence low

Deep pool of experienced software engineers with good English and a lower cost base. Hiring is workable but carries war-related operational risk: air-raid alerts, power outages, mobilisation of men and relocation of staff.

## Employer cost
Employer on-costs 22–22% of gross salary. Employer unified social contribution (USC/ESV) of 22% of gross pay (PwC), capped at 20x the minimum wage (UAH 172,940 monthly base as of 1 Jan 2026). Employee-borne taxes (18% PIT + 5% military levy) are not employer cost. Excludes paid leave and severance.

| Contribution | Rate | Notes |
|---|---|---|
| Unified Social Contribution (USC / ESV) | 22% of gross remuneration | Base capped at 20x minimum wage; exceptions for certain groups (e.g. disabled workers). Employers who recruit staff for the Armed Forces under certain tax groups are exempt per PwC. |

Mandatory benefits: Minimum 24 calendar days' annual paid leave (Law on Leave; general knowledge); Paid sick leave (partly employer funded for first days); Maternity and childcare leave

## Rules
- Payroll: At least twice a month (advance and final salary) under the Law on Remuneration (general knowledge).
- Probation: Up to 3 months (Labour Code art. 26; general knowledge).
- Notice and severance: Employee resignation: 2 weeks' notice. Employer redundancy: 2 months' written notice and severance of one month's average pay (general knowledge). Martial-law rules permit suspension of employment contracts up to 90 days and more flexible terms.
- Termination: Under martial law, special labour provisions apply (contract suspension, flexible agreements, adjusted notice rules). Labour Code grounds for dismissal remain closed lists. Obtain local counsel; rules changed in 2022-2025.
- Working time: 40 hours per week standard; martial law allows extension of the working week to 60 hours (Law 2136-IX; general knowledge, not verified).
- Paid leave: 24 calendar days' minimum annual paid leave (general knowledge, not fetched) plus public holidays; additional leaves by law/contract.
- Minimum wage: UAH 8,647 per month and UAH 52 per hour from 1 January 2026, per secondary reports of the State Budget 2026 (https://wageindicator.org/ai/work/minimum-wage/updates/2026/minimum-wage-updated-in-ukraine-from-01-january-2026-january-01-2026/).

## Contractors
The popular route for foreign clients is FOP (individual entrepreneur) on the simplified tax system. Misclassification risk is moderate; Diia.City offers special regimes for IT. Check current rules.

## EOR
EOR providers support Ukraine but advise on martial-law compliance. A foreign company can employ via a local entity. Oyster/Remofirst guides exist; timelines not verified.
Onboarding: EOR not verified; own entity not verified.

## FAQ
**What is the employer social tax in Ukraine?** The unified social contribution is 22% of gross pay, capped at 20 times the minimum wage.

**Is hiring in Ukraine safe given the war?** Legally possible, with special martial-law labour rules. Operationally consider outages, mobilisation risk and business continuity; take local legal advice.

**What is the minimum wage?** UAH 8,647 per month from 1 January 2026.

**How is the employee taxed?** 18% PIT plus a 5% military levy.

Unverified: Leave, probation, notice and severance figures are from general knowledge of the Labour Code and may have changed under martial law; Military levy 5% duration from a secondary source; Maximum working week under martial law; EOR timelines; War context: any hiring decision should rest on current local legal advice

Sources:
- https://taxsummaries.pwc.com/ukraine/corporate/other-taxes
- https://wageindicator.org/ai/work/minimum-wage/updates/2026/minimum-wage-updated-in-ukraine-from-01-january-2026-january-01-2026/
- https://www.bakermckenzie.com/en/insight/publications/alerts/2025/12/ukraine-key-labor-law-developments-2025-in-review
- https://www.oysterhr.com/library/employer-of-record-in-ukraine

Not legal or tax advice.