Rules checked on 22 September 2026. Amounts follow the minimum wage of UAH 8,647 a month, set from 1 January 2026 by Article 8 of the State Budget Law for 2026 and unchanged for the rest of the year — every figure below moves with it. A FOP (фізична особа-підприємець) is a Ukrainian sole trader:…
Minimum wage, 18% income tax, 5% military levy, 22% social contribution and its 2026 cap, with worked examples and the article of the law for every figure.
Income tax, military levy and the 22% social contribution, paydays, reporting, leave and sick pay, and what martial law changes, with official sources.
How payroll outsourcing works in Ukraine, what a provider takes over, and where the compliance risk sits if you keep it in house.
The case for and against handing Ukrainian payroll to a provider, including what you give up as well as what you save.
What a Ukrainian private entrepreneur has to file, when the deadlines fall, and which parts are worth delegating.
