Employment in Ukraine is governed by the Labour Code and the Law on Leave, modified for as long as martial law lasts by the Law on the Organisation of Labour Relations under Martial Law (No. 2136-IX). Here is what employers need to know about leave, pay, tax and ending employment.
Leave is set by the Law on Leave. Martial law, in force since February 2022, lets employers restrict some entitlements temporarily, so check both the ordinary rules and the martial law rules below.
At least 24 calendar days for each working year, counted from the start of employment. Some sectors, young workers and employees with disabilities get more.
Of average earnings, depending on insurance record (100% after 8 years). The employer pays the first 5 days; social insurance pays from day 6.
70 calendar days before and 56 after the birth (70 after for complicated births or twins, 140 days in total). Paid by social insurance.
A one-off paid leave of up to 14 calendar days, taken within 3 months of the birth.
After maternity leave, the mother or father can take childcare leave until the child turns 3. It can also be used by a grandparent or another relative who actually cares for the child, and the parent may work part-time or from home during it.
While martial law continues, an employer may limit paid annual leave to 24 calendar days for the current year, and may grant other types of leave (except maternity, childcare and adoption leave) without pay. Employers can also refuse leave to staff working on critical infrastructure or defence production. A May 2026 Constitutional Court ruling held that the 24-day cap cannot cut the longer minimum leave of under-18s and employees with disabilities.
Set up each Ukrainian leave type in IceHrm with its own accrual, carry forward and approval rules, including pro-rata entitlements for part-time staff. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
The minimum wage is set each year in the State Budget Law. No employee working full time can be paid less.
From 1 January 2026, up from UAH 8,000. Pro-rata for part-time work.
Usually a 5-day week. Shorter weeks apply to young workers and hazardous jobs. During martial law, critical infrastructure staff can work up to 60 hours.
Overtime is paid at double the hourly rate and can't be compensated with time off instead. Work on a public holiday is also paid at double rate.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so double-rate overtime reflects what was actually worked. Time & attendance →
Ukraine taxes employment income at a flat rate, plus a military levy. Employers act as tax agents: they withhold both from every salary payment and remit them to the budget.
| Tax on employment income | Rate |
|---|---|
| Personal income tax | 18% |
| Military levy | 5% |
| Total withheld from gross salary | 23% |
Employees do not pay social contributions: the unified social contribution is paid entirely by the employer.
On top of gross salary, employers pay a single unified social contribution (USC) that funds pensions, sickness, maternity, unemployment and accident insurance.
Of gross pay, including pay under civil contracts. Lower rates apply for employees with disabilities.
USC is charged only up to 15 times the minimum wage per month (the value from 1 January 2026).
22% of the minimum wage for an employee's main job, even if their salary is lower.
Build Ukrainian pay the way you already structure it, with your own salary components, deductions and formula columns, such as a USC column. Want to know how well IceHrm handles payroll calculations for Ukraine? Contact us or see Payroll →
Employment in Ukraine is not "at will". An employer can only dismiss on grounds listed in the Labour Code, such as redundancy, unsuitability for the job or repeated breach of duties.
| Situation | Notice |
|---|---|
| Resignation by the employee | 2 weeks |
| Dismissal during probation | 3 days |
| Redundancy or reorganisation | 2 months |
| Reason employment ends | Severance |
|---|---|
| Redundancy, unsuitability for the job, refusal to accept changed essential terms, or reinstatement of a predecessor | At least 1 month's average pay |
| Conscription or entry into military service | 2 minimum wages |
| Resignation because the employer breached labour law or the contract, or failed to stop mobbing | At least 3 months' average pay |
Final pay includes compensation for unused annual leave. During martial law an employee can be dismissed while on sick leave or holiday (with the dismissal taking effect on the first working day afterwards), except during maternity or childcare leave.
Article 73 of the Labour Code lists the public holidays below, as revised in 2023. However, while martial law is in force this article does not apply, so these days are currently normal working days.
Orthodox Christmas on 7 January is no longer a public holiday. In normal times, work on a public holiday is paid at double rate or compensated with another day off.
Leave groups give each office its own holiday calendar, so you can keep Ukrainian holidays switched off during martial law while offices in other countries keep theirs. Holiday calendars →
Employment contracts can be open-ended or fixed-term. A written contract is required in many cases, such as remote work, contracts with minors or when the employee asks for one, and in practice most employers use one. During martial law the parties can agree the form of the contract.
Probation can't exceed 3 months (6 months in some cases with trade union agreement), or 1 month for manual workers. Days not actually worked don't count towards it. During martial law, employers may also use fixed-term contracts to cover staff shortages or replace absent employees.
Send contracts for e-signing, store hiring orders and employee documents on the employee's record, and track onboarding with task lists so nothing is missed on day one. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Ukraine, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Ukraine? Talk to us.
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