Ukraine Payroll for Employers (Зарплата та податки на найманих працівників)
Asked about Ukrainian payroll for a sole proprietor (ФОП) or small employer who hires staff.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine (UA) |
| Taxes on salary | ПДФО (personal income tax) 18% + військовий збір (military levy) 5% — withheld from employee; ЄСВ (unified social contribution) 22% — paid by employer on top of gross |
| Currency | UAH (₴) |
| Minimum wage 2026 (мінімальна зарплата) | ₴8,647 / month (₴52 / hour) from 1 Jan 2026 |
| ЄСВ floor | Salary base must be ≥ minimum wage → minimum ЄСВ ₴1,902.34 / month per full-time employee |
| ЄСВ maximum base | 20 × minimum wage = ₴172,940 / month → max ЄСВ ₴38,046.80 / month (verify — §3) |
| Reduced ЄСВ | 8.41% on salaries of employees with a disability (особа з інвалідністю) |
| Legislation | Tax Code of Ukraine (ПКУ) — PIT §167, military levy §16¹ subsec. 10; Law No. 2464-VI on ЄСВ; Labour Code (КЗпП); State Budget Law for 2026 (03 Dec 2025) sets the minimum wage; Law No. 4536-IX (16 Jul 2025) — 2026 reporting changes |
| Authority | Державна податкова служба (ДПС / State Tax Service) collects PIT, ВЗ and ЄСВ; Pension Fund (Пенсійний фонд) keeps insurance records |
| Portal | Електронний кабінет платника (cabinet.tax.gov.ua) |
| Withholding remittance | PIT + ВЗ paid on/at the moment salary is paid (within the salary-payment day); if salary accrued but unpaid, by the 30th of the following month |
| ЄСВ remittance | By the 20th of the month following the month of accrual |
| Unified report | Податковий розрахунок (combined PIT + ВЗ + ЄСВ + Form 4ДФ annex) — quarterly with monthly breakdown from 2026 |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Ukrainian accountant |
| Skill version | 1.0 |
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Research-verified
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About
Use this skill whenever asked about Ukrainian payroll for a sole proprietor (ФОП) or small employer who hires staff. Trigger on phrases like "Ukraine payroll", "hiring an employee in Ukraine", "payroll taxes Ukraine", "how much does it cost to employ someone in Ukraine", "ЄСВ on salary", "ПДФО on wages", "military levy on salary", "зарплата податки", "найняти працівника ФОП", "gross to net Ukraine", "employee vs ФОП contractor", or any question about wages, payroll withholding, the employer's social contribution, or the unified PIT/ЄСВ/military-levy report. Covers employer registration duties, the 18% PIT + 5% military levy withheld from the employee, the 22% ЄСВ paid by the employer on top of gross, the minimum-wage ЄСВ floor, the reduced 8.41% ЄСВ for employees with disabilities, the reporting and payment calendar, and misclassification risk when engaging another ФОП instead of hiring. ALWAYS read this skill before any Ukrainian payroll work.
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