Insights
Insights for companies employing people in Ukraine
Market entry, compliance, HR and payroll: short, dated briefings on the rules that affect foreign companies in Ukraine, with the official sources to check before you act.
German-owned and managed, in Ukraine since 2006
Who we are
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Energy, engineering, retail and hospitality
Sectors we hire for
Latest
Latest briefings
Every article shows the date its rules were last checked.
Compliance
Closing a company in Ukraine: HR, payroll and FOP risks
A voluntary liquidation of a Ukrainian limited liability company (ТОВ) cannot end sooner than two months after the liquidation notice is published, because that is…
HR management
Power cuts, air-raid alerts and working time in Ukraine: what the law actually requires
Rules checked on 22 September 2026. The martial-law rules described here apply while martial law is in force. Every employer in Ukraine runs on an interrupted day…
Market entry
Diia City for companies that are not software houses: who actually qualifies
Rules checked on 22 September 2026. Amounts follow the minimum wage of UAH 8,647 set for 2026 by the State Budget Law, Article 8. Diia City is Ukraine's special…
Compliance
Work permits and residence for foreign staff in Ukraine: what actually applies in 2026
Rules checked on 22 September 2026. Amounts follow the minimum wage of UAH 8,647 and the subsistence minimum for able-bodied persons of UAH 3,328, both set for 2026…
Payroll and accounting
Paying Ukrainian sole traders (FOP) from abroad: groups, currency rules and the risks
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…
Compliance
Labour inspections in Ukraine under martial law: triggers, the visit and the fines
What triggers a labour inspection in Ukraine under martial law, what inspectors may do, the 2026 fines and how to respond, with regional practice.
HR management
Military reservation of key staff when the owner is foreign: own company, Diia City, representative office or employer of record
Own company, Diia City, representative office or EOR: who can reserve key staff from mobilisation in Ukraine, on which conditions, with the 2026 salary tests.
Payroll and accounting
Employer costs in Ukraine in 2026: rates, caps and worked examples
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.
HR management
Hiring nurses, pharmacists and physical therapists in Ukraine: qualifications, licences and martial law
Licences, degrees, job titles, state exams, CPD and martial-law duties for employers hiring nurses, pharmacists and physical therapists in Ukraine.
Market entry
Outstaffing in Ukraine: no permit since 2022 — and the rules that still apply
Ukraine has required no outstaffing permit since October 2022. What Article 39 still requires: equal pay, banned placements, contracts and the remaining risks.
HR management
Employing people in Ukraine under martial law: military registration, reservation and mobilised employees
Military registration duties and fines, reservation of key staff, mobilised employees and business trips abroad: what employers in Ukraine must do now.
Payroll and accounting
How payroll works in Ukraine: taxes, contributions, reporting and the wartime rules
Income tax, military levy and the 22% social contribution, paydays, reporting, leave and sick pay, and what martial law changes, with official sources.
What we cover
Five topics, written for decision-makers
- Market entry — your own company, an employer of record or contractors; setting up and running an entity.
- Compliance — labour inspections, currency control, the rules of martial law.
- HR management — military registration, reservation of employees, remote work, employment contracts.
- Payroll and accounting — taxes, contributions, reporting.
- Business opportunities — sectors, reconstruction, talent.
How we write
Dated, sourced, checked
Ukrainian rules change often, especially under martial law. Every briefing states when it was last checked and links to the official source, so you can confirm the current position before you act. The briefings are general information, not legal or tax advice for your case.
Get started
Questions about your plans in Ukraine?
Tell us what you are planning. Marina or Stefan reply within one business day.
- stefan@claruskiev.com
- +380 63 82 97 791 — ENG · GER · UKR
- Reply within one business day
- Contract with APEX AV LLC (Ukraine) or FossaTech EOOD (EU — VAT, reverse charge)












