Employment taxes

• Income tax: Flat 18% on employment income.
• Military tax: Around 1.5% additional deduction.
• Payroll costs: Employers pay the Unified Social Security Contribution (22%) on top of salary.

Leave policy

• Annual leave: All employees in Ukraine are entitled to a minimum of 24 days of paid time off.
• Public holidays: Ukraine celebrates 12 national public holidays.
• Sick leave: The first 5 days are fully paid by the employer, after that the social security takes over and covers the leave from 60-100% based on the length of employment.
• Maternity leave: Mother are entitled to 126 days of paid maternity leave for the birth of 1 child without complications and 140 calendar days for the birth of 2 or more children, or with complications during birth. This leave is covered by the social security 100%.
• Paternity leave: No law covers paternity leave in Ukraine.
• Parental leave: Parents are entitled to childcare leave for children under 3 years old. This leave is paid by social security at a rate calculated as 41,280 UAH divided by 36 months. Any of the parents can take this leave with the confirmation that the other parent of the child did not take this type of leave at their place of work.

Employment termination

• Legal grounds: Termination in Ukraine must be done for just cause, including misconduct, low performance, incompatibility for the position, organizational changes, during probation period, or voluntarily by the employee or by mutual agreement.
• Notice periods vary based on the grounds of dismissal, between 3 days during probation, 2 weeks if the employee resigns, and 2 months if the termination is employer-initiated.
• Severance pay: Typical severance is one average monthly salary for the last two calendar months in most cases.

Hiring and contracts

• Contracts can be indefinite or fixed-term and must be written.
• Contracts must be in Ukrainian and can be bilingual.
• Ukrainian contracts must include: role description, pay, hours, location, start date, termination terms.
• Probation period is not mandatory. Based on the role it can vary between 1 and 3 months.

Payroll and salary payments

• Payment frequency: Pay is usually bi-monthly (twice a month).
• Currency: Paid in Ukrainian Hryvnia (UAH).
• Minimum wage: Monthly minimum wage in Ukraine is UAH 8,647 (EUR 170 / USD 200).
• Payslips are mandatory and should include gross pay, taxes withheld, and net pay.

Benefits

Mandatory

• Social insurance
• Paid annual leave
• Sick leave
• Maternity and parental rights

Optional

• Private health insurance
• Professional development
• Flexible/remote work
• Bonuses or equipment stipends

Monthly living cost (Kyiv Edition)

Rent for a one-bedroom apartment in the city center: 15,000–18,000 UAH (€300–€360 / $350–$420).

Utilities (electricity, heating, water, waste): 3,000–6,000 UAH (€60–€120 / $70–$140), depending on season.

Internet: 300–360 UAH (€6–€7 / $7–$8).

Monthly public transport: 500–650 UAH (€10–€13 / $12–$15).

Groceries: Monthly grocery costs for one person cooking mostly at home range between 4,000–7,000 UAH (€80–€140 / $90–$160).

How to get a local ID number

• Foreigners working in Ukraine usually apply for a Tax Identification Number (TIN), often helped by your employer or HR provider.
• This ID is essential for payroll and tax reporting.

Social security registration

• Employers handle registration for social security contributions once contracted.
• This gives access to statutory benefits and insurance coverage.

Banking

• Opening a bank account in Ukraine is pretty straightforward, especially if you’re employed or legally residing there.
• Popular banks include PrivatBank, Oschadbank, Raiffeisen Bank, and UkrSibbank.
• To open a bank account you will need your passport, TIN number, legal basis to stay in Ukraine (residence permit, long-term visa, or work permit), and a local address.

Housing and rental process

• Lease agreements are common and can be often between 6-12 months.
• Deposit is usually 1 month’s rent.
• Tenant rights are generally protected, reading agreements helps avoid surprises.

Healthcare system

• Public healthcare in Ukraine is state-funded and available to residents, including employed foreigners, through the national healthcare system. It’s accessible, and it’s affordable, but waiting times are common. English is not always spoken, which can be challenging for expats, but big cities like Kyiv and Lviv generally offer better standards than smaller towns.
• Most expats and internationally employed professionals choose private healthcare for faster, English-friendly service. Private healthcare in Ukraine is still very affordable by EU or US standards, especially for consultations, diagnostics, and routine treatment.

Driving and public transport

• Cities like Kyiv have good public transport (metro, buses, trams).
• Driving locally requires understanding Ukrainian road rules and potentially an International Driving Permit.

Emergency and important contacts

Emergency services: 112

Work permit and visa requirements

• If you’re a foreign national and want to live and work legally in Ukraine you will need both, work permit and visa, as well as residence permit.
• The process starts with the legal employer, who applies for and sponsors the work permit in Ukraine.
• Once the work permit is issued, you apply for a Type D (long-term) visa at the Ukrainian embassy or consulate in your home country.
• After entering Ukraine with the Type D visa, you apply locally for a Temporary Residence Permit, which allows legal stay and employment.
• The work permit and residence permit are usually issued for up to one year and can be renewed as long as employment continues.

Business culture and work norms

• Casual yet professional.
• Strong focus on delivery and results.
• People value direct communication and teamwork.