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Verified: main employer charges cited
Mandatory employer contributions in Ukraine
| Contribution | Employer rate | Monthly cap |
|---|---|---|
| Unified social contribution (USC) | 22.0% | 172,940 UAH/month |
Employer cost at three salary levels
| Annual salary | Employer contributions | On-cost % | Total cost | Total in USD |
|---|---|---|---|---|
| 245,000 UAH | 53,900 UAH | 22.0% | 298,900 UAH | $7,170 |
| 489,000 UAH | 107,580 UAH | 22.0% | 596,580 UAH | $14,310 |
| 978,000 UAH | 215,160 UAH | 22.0% | 1,193,160 UAH | $28,620 |
The examples use 1×, 2× and 4× Ukraine’s 2025 GDP per person in local currency (244,543 UAH, World Bank) as reference salaries. GDP per person is not a wage; it is a neutral, cited yardstick for low, middle and senior pay.
Worked example
For a salary of 489,000 UAH a year, the employer adds about 107,580 UAH (22.0%) in mandatory contributions, for a total of 596,580 UAH, about $14,310 at the 2025 average exchange rate. The rate is roughly flat across salaries (22.0% to 22.0%), so on-costs scale with pay.
What is not included
- Base capped at 20 minimum salaries (UAH 172,940 a month from 1 January 2026).
How to budget a hire in Ukraine
- Start from the gross salary you plan to offer in UAH.
- Add the mandatory contributions above. The calculator applies caps and salary bands automatically.
- Add benefits customary in Ukraine (health cover, bonuses, extra month salaries) as a percentage in the calculator.
- If you have no local entity, add an employer-of-record fee. Deel and Remote both list EOR from $599 per employee per month on their public pricing pages (checked 23 October 2026).
- Convert to your budgeting currency with a current rate. The USD figures here use the World Bank 2025 average.
Compare Ukraine with other countries in the any-country comparison, or see whether an EOR, contractor or own entity is cheaper.
Source: PwC Worldwide Tax Summaries: Ukraine, other taxes, last reviewed 30 June 2026 (checked 23 October 2026). Exchange rate and GDP per capita: World Bank (2025, indicators PA.NUS.FCRF and NY.GDP.PCAP.CN). HireCost transcribes the rates; it does not invent or estimate missing ones.
Frequently asked questions
How much does it cost to employ someone in Ukraine?
On a salary of 489,000 UAH, mandatory employer contributions add about 22.0%, for a total of roughly 596,580 UAH a year before benefits (PwC, reviewed 30 June 2026).
What are employer social security contributions in Ukraine?
Unified social contribution (USC) 22.0%.
Is the Ukraine data verified?
Yes: every rate is transcribed from PwC Worldwide Tax Summaries and dated.