Salary calculator
From net salary to employer cost in Ukraine
Enter the monthly net salary and the annual bonus the employee should receive. The calculator shows gross pay, income tax, military levy, the employer’s social contribution, the total cost of employment and the average cost per working hour, at 2026 rates.
German-owned and managed, in Ukraine since 2006
Who we are
Contract in Ukraine or in the EU
APEX AV LLC · FossaTech EOOD, EU VAT, reverse charge
A person replies within one business day
EN · DE · UK · RU
Energy, engineering, retail and hospitality
Sectors we hire for
2026 rates
Calculate the cost of an employee
Per month
A month without the bonus.
| Gross salary | — |
|---|---|
| Income tax (18%) | — |
| Military levy (5%) | — |
| Net pay to the employee | — |
| Social contribution (22%, employer) | — |
| Total cost of employment | — |
Per year
12 monthly salaries plus the bonus.
| Gross salary and bonus | — |
|---|---|
| Income tax (18%) | — |
| Military levy (5%) | — |
| Net pay to the employee | — |
| Social contribution (22%, employer) | — |
| Total cost of employment | — |
| Average cost per month | — |
Average cost per working hour
—
Annual cost ÷ 2,088 hours (261 working days × 8 hours, 40-hour week, 2026).
What the calculation assumes
- 2026 rates: income tax 18% and military levy 5% are withheld from gross pay; the employer pays a 22% social contribution — at least on the minimum wage (UAH 8,647) and at most on UAH 172,940 a month.
- An employee at their main job, on a full-time contract. Under martial law public holidays are working days (Law No. 2136-IX, Art. 6(6)), so 2026 has 261 working days.
- The bonus is paid in one month together with that month's salary; the contribution cap applies to that month's total.
- Not included: the tax social benefit (only for salaries up to UAH 4,660), the 8.41% contribution rate for employees with disabilities, sick pay borne by the employer, and the service fee if you employ through an employer of record.
- An estimate for budget planning, not tax advice.
Rates and sources: employer costs in Ukraine in 2026.
Next step
Turn the estimate into a proposal
Payroll and HR administration
We run Ukrainian payroll on software built for Ukrainian law and can employ your people through APEX AV LLC.
The 2026 rate card
Every rate and cap behind the calculator, with the article of the law it comes from.
