Employer of record in Ukraine: costs and wartime rules
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A Ukrainian employee costs the employer 22% on top of gross pay, all of it the single social contribution (ESV), which the State Tax Service applies up to a 2026 base of UAH 172,940 a month (checked October 16, 2026); the provider then adds its fee, from $199 a month (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster) on pricing pages checked October 16, 2026. Martial law has changed the peacetime rules: basic paid annual leave is capped at 24 calendar days, and public holidays are not days off while it lasts (Law 2136-IX).
An employer of record in Ukraine is a Ukrainian employer that hires your worker under its own registration, pays the 22% ESV, withholds income tax and the military levy, and runs payroll, while you direct the work.
- Employer cost on a sample salary
- 22.0%on top of gross pay
- Minimum annual leave
- 24 calendar days; during…
- Public holidays
- During martial law, holidays…
- Currency
- UAH
On this page
Hiring in Ukraine under martial law
The ESV is simple: one employer-paid contribution of 22% of gross pay for standard employees, with no employee social contribution. Reduced rates for employers of people with disabilities are not covered here.
- Base limits: ESV is charged on pay up to 20 minimum wages, UAH 172,940 a month in 2026 (UAH 160,000 in 2025), so the most it can reach is 22% x 172,940 = UAH 38,046.80 a month per employee. It is also due on at least the minimum wage: UAH 1,902.34 a month minimum.
- Minimum wage: UAH 8,647 a month and UAH 52 an hour from January 1, 2026 (was 8,000 and 48).
- What the employer withholds: personal income tax (18%, not re-checked in our October research) and the 5% military levy, which rose from 1.5% on December 1, 2024 under Law 4015-IX.
- Leave and holidays under martial law: basic paid leave is capped at 24 calendar days (Law 2136-IX art. 12), and holidays and non-working days are working days (art. 6). The Ministry of Economy's commentary on Law 2136-IX explains both rules.
- Bonuses: none required by statute.
We have not confirmed the Labor Code articles on probation, notice, redundancy pay, pay frequency and working hours, because the parliament's legislation site blocks automated reading. Ask your EOR to put the terms it applies in the contract, and check them with the Ministry of Economy.
Employment costs and rules in Ukraine
| Item | Ukraine |
|---|---|
| Employer social contributions | 22% |
| What the employer pays | Single social contribution (ESV) 22% of gross pay (paid by employer only for standard employees; reduced rates for employers of people with disabilities not covered here) |
| Caps and ceilings | ESV base capped at 20 minimum wages = UAH 172,940 per month in 2026 (was 160,000 in 2025); floor: ESV due on at least the minimum wage (UAH 1,902.34 per month minimum contribution) |
| Employee contributions | 0% social contribution; employer withholds personal income tax 18% and military levy 5% (5% since Dec 1 2024, Law 4015-IX; PIT 18% not re-checked today) |
| Minimum wage | UAH 8,647 per month; UAH 52 per hour; effective Jan 1 2026 (was 8,000 and 48) |
| Mandatory bonuses | None statutory |
| Annual leave | 24 calendar days; during martial law basic paid annual leave is capped at 24 calendar days (Law 2136-IX art. 12) |
| Public holidays | During martial law, holidays and non-working days are not days off (Law 2136-IX art. 6); peacetime count not checked today |
| Probation | Up to 3 months (6 months for some roles with union agreement) per Labor Code art. 27 (unconfirmed today); martial law lifts the Labor Code bans on probation for certain categories |
| Notice period | Redundancy: 2 months' notice (Labor Code art. 49-2); employee resignation: 2 weeks (art. 38) (both unconfirmed today; zakon.rada.gov.ua blocked) |
| Severance | At least one month's average earnings on dismissal for redundancy and some other employer grounds (Labor Code art. 44, unconfirmed today) |
| Payroll frequency | At least twice a month, no more than 16 calendar days apart (Labor Code art. 115, unconfirmed today) |
| Standard work week | 40 (Labor Code art. 50, unconfirmed today) |
| Sample salary used | UAH 1,680,000 per year (UAH 140,000 per month); exchange rate not confirmed today, amount chosen at roughly 42 UAH per USD |
| Employer cost on that salary | 22.0% |
Checked October 16, 2026. Source type: official for ESV, cap, minimum wage, military levy and martial law rules; Labor Code articles unconfirmed (zakon.rada.gov.ua robots-blocked). Sources are listed at the end of this page.
What an EOR charges to employ someone in Ukraine
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
Ukraine employer cost on UAH 140,000 a month
Our sample is UAH 1,680,000 a year (UAH 140,000 a month), picked at roughly 42 UAH per USD. We could not confirm a current National Bank rate, so the fee is shown in dollars.
| Line | Per month | Per year |
|---|---|---|
| Gross salary | UAH 140,000 | UAH 1,680,000 |
| ESV, 22% | UAH 30,800 | UAH 369,600 |
| Salary plus ESV | UAH 170,800 | UAH 2,049,600 |
| EOR fee at $599 | USD 599 | USD 7,188 |
ESV rate and cap: State Tax Service. Fee in dollars: $599, the Deel and Remote price. Checked Oct 2026.
UAH 140,000 is below the UAH 172,940 base cap, so 22% applies to all of it: 0.22 x 140,000 = UAH 30,800 a month. On a salary above the cap, the employer cost stops rising at UAH 38,046.80 a month, so the percentage falls as pay rises. The employee's income tax and military levy come out of the gross figure and do not add to your cost.
Contractors or employees in Ukraine
A Ukrainian developer billing you as an independent contractor costs you no ESV. If that developer works fixed hours, only for you, inside your team, the arrangement can be treated as employment: the 22% that was never paid becomes the bill, and the worker can claim the protections an employee would have had. For real project work, compare contractor payment platforms, or use a contractor of record that carries the classification risk.
EOR providers for Ukraine
| Provider | Our score | EOR fee per month | Contract term |
|---|---|---|---|
| Multiplier | $459 (annual) or $499 (monthly) | No minimum term; 30 days to process a termination | |
| Oyster | $699 | No minimum term; 30 days' notice | |
| Remote | from $599 ($699 in a March 2026 help article) | 12-month default term that auto-renews; pay-as-you-go offered | |
| Deel | $599 | Month-to-month, but promo order forms need 2 years |
HRPricing scores at October 17, 2026; prices and contract terms read October 16, 2026.
In wartime, ask about continuity before price. Ask whether the provider pays through its own Ukrainian company or a partner, what happens to salary payments during disruptions, and how big a deposit it holds. Check how scores are built, the EOR ranking, and the Remote, Oyster and Deel reviews.
Opening a Ukrainian company
Two EOR hires at $599 cost $14,376 a year. A Ukrainian entity of your own takes on ESV filing, withholding and martial-law compliance directly; our guide to EOR versus own entity lays out the trade. To compare Ukraine with its neighbors, open the EOR cost index.
Frequently asked questions
How much does it cost to hire in Ukraine through an EOR?
What is the ESV cap in Ukraine for 2026?
What is the minimum wage in Ukraine in 2026?
How does martial law change leave in Ukraine?
What is the military levy on Ukrainian salaries?
Sources (10)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- kyivobl.tax.gov.ua/media-ark/news-ark/971515.html (checked October 16, 2026)
- tax.gov.ua/media-tsentr/novini/print-847129.html (checked October 16, 2026)
- me.gov.ua/Documents/Detail?lang=uk-UA&id=7ca63edca0334a4ea29b9157cb... (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.