{"id":3441,"date":"2021-07-21T00:00:00","date_gmt":"2021-07-21T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ukr\/blog\/2021\/07\/21\/payroll-taxes-and-cost-of-employment-in-ukraine\/"},"modified":"2021-07-21T00:00:00","modified_gmt":"2021-07-21T00:00:00","slug":"payroll-taxes-and-cost-of-employment-in-ukraine","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/","title":{"rendered":"Payroll taxes and cost of employment in Ukraine"},"content":{"rendered":"<div>\n<p>Some of the most important information for foreign investors when considering investment projects in countries concern the cost of labor and employment. We put together here a quick guide to payroll taxes and other employment costs in Ukraine .<\/p>\n<p>In general, the payroll tax structure is similar as in other countries in the region. The social contribution the employer pays from the employees\u00b4 gross salary is relatively balanced or lower in comparison with countries in the region. On the other hand, the employee\u00b4s income taxes are higher in comparison with neighboring non-EU countries.<\/p>\n<p>For a standard limited liability company the payroll tax structure in Ukraine is as follows (for convenience, we include as example a salary of 1000 units).<\/p>\n<p><b>Employee\u00b4s monthly gross salary in their employment agreement: 1000 units<\/b><\/p>\n<p><b>The company is liable to pay the following taxes:<\/b><\/p>\n<p>&#8211; \u00a0 \u00a0 \u00a0 \u00a0  <b>Compulsory social security contribution 22 %<\/b><\/p>\n<p><b><br \/><\/b><\/p>\n<p><b>Total company cost per month: 1220 units<\/b><\/p>\n<p><b><br \/><\/b><\/p>\n<p><b>The employee is liable to pay the following taxes (employer usually takes care of these on the employee\u00b4s behalf)<\/b><\/p>\n<p>&#8211; \u00a0 \u00a0 \u00a0 \u00a0  <b>Personal income tax 18 %<\/b><\/p>\n<p>&#8211; \u00a0 \u00a0 \u00a0 \u00a0  <b>Compulsory military tax contribution 1,5 %<\/b><\/p>\n<p><b><br \/><\/b><\/p>\n<p><b>Total net salary received by employee: 805 units<\/b><\/p>\n<p><b><br \/><\/b><\/p>\n<p>It is interesting to know that the social contribution of 22 % is capped, which comes into play if an employee is well compensated. Currently the contribution does not have to be paid for the portion of salary which exceeds 15 times the Ukrainian minimum wage (UAH 90 000 or approx. USD 3300 at the moment). <\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Some of the most important information for foreign investors when considering investment projects in countries concern the cost of labor and employment. We put together here a quick guide to payroll taxes and other employment costs in Ukraine . In general, the payroll tax structure is similar as in other countries in the region. The [&hellip;]<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[121],"class_list":["post-3441","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Payroll taxes and cost of employment in Ukraine | Leinonen Ukraine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payroll taxes and cost of employment in Ukraine | Leinonen Ukraine\" \/>\n<meta property=\"og:description\" content=\"Some of the most important information for foreign investors when considering investment projects in countries concern the cost of labor and employment. We put together here a quick guide to payroll taxes and other employment costs in Ukraine . In general, the payroll tax structure is similar as in other countries in the region. The [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Ukraine\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-21T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Ukraine\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Ukraine\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/\",\"url\":\"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/\",\"name\":\"Payroll taxes and cost of employment in Ukraine | Leinonen Ukraine\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ukr\/#website\"},\"datePublished\":\"2021-07-21T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ukr\/#\/schema\/person\/301be2df761ec2f3b788811615383690\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ukr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Payroll taxes and cost of employment in Ukraine\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/ukr\/#website\",\"url\":\"https:\/\/leinonen.eu\/ukr\/\",\"name\":\"Leinonen Ukraine\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/ukr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/ukr\/#\/schema\/person\/301be2df761ec2f3b788811615383690\",\"name\":\"Leinonen Ukraine\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/leinonen.eu\/ukr\/#\/schema\/person\/image\/299a31d7951b33027169f9bfb32d4552\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/8\/2025\/01\/avatar_user_37_1736777452-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/8\/2025\/01\/avatar_user_37_1736777452-96x96.png\",\"caption\":\"Leinonen Ukraine\"},\"url\":\"https:\/\/leinonen.eu\/ukr\/news\/author\/leinonen-ukraine\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Payroll taxes and cost of employment in Ukraine | Leinonen Ukraine","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/","og_locale":"en_US","og_type":"article","og_title":"Payroll taxes and cost of employment in Ukraine | Leinonen Ukraine","og_description":"Some of the most important information for foreign investors when considering investment projects in countries concern the cost of labor and employment. We put together here a quick guide to payroll taxes and other employment costs in Ukraine . In general, the payroll tax structure is similar as in other countries in the region. The [&hellip;]","og_url":"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/","og_site_name":"Leinonen Ukraine","article_published_time":"2021-07-21T00:00:00+00:00","author":"Leinonen Ukraine","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Ukraine","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/","url":"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/","name":"Payroll taxes and cost of employment in Ukraine | Leinonen Ukraine","isPartOf":{"@id":"https:\/\/leinonen.eu\/ukr\/#website"},"datePublished":"2021-07-21T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ukr\/#\/schema\/person\/301be2df761ec2f3b788811615383690"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ukr\/news\/payroll-taxes-and-cost-of-employment-in-ukraine\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ukr\/"},{"@type":"ListItem","position":2,"name":"Payroll taxes and cost of employment in Ukraine"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/ukr\/#website","url":"https:\/\/leinonen.eu\/ukr\/","name":"Leinonen Ukraine","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/ukr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/ukr\/#\/schema\/person\/301be2df761ec2f3b788811615383690","name":"Leinonen Ukraine","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leinonen.eu\/ukr\/#\/schema\/person\/image\/299a31d7951b33027169f9bfb32d4552","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/8\/2025\/01\/avatar_user_37_1736777452-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/8\/2025\/01\/avatar_user_37_1736777452-96x96.png","caption":"Leinonen Ukraine"},"url":"https:\/\/leinonen.eu\/ukr\/news\/author\/leinonen-ukraine\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/posts\/3441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/comments?post=3441"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/posts\/3441\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/media?parent=3441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/categories?post=3441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/tags?post=3441"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ukr\/wp-json\/wp\/v2\/coauthors?post=3441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}