Ukraine Statutory social-insurance contributions

What this value means

What a payroll engine gets wrong in Ukraine, in order of how much money it costs: 1. THERE IS NO EMPLOYEE SOCIAL CONTRIBUTION IN UKRAINE, AND HAS NOT BEEN SINCE 1 JANUARY 2016. The employee's 3,6 per cent was abolished when the system was consolidated into a single employer-paid ЄСВ at 22 per cent. Ukrainian payslips carry no social deduction at all. What they do carry is TAX: 18 per cent personal income tax (ПДФО) and 5 per cent military levy (військовий збір). Those are taxes, not contributions, they buy no insurance entitlement, and they must not be reported in a social-contribution column — but an engine that omits them entirely will overstate a Ukrainian employee's net pay by 23 per cent of gross. On the 2026 minimum wage of 8 647 grn, net take-home is 6 658,19 grn after both. 2. THE MILITARY LEVY IS 5 PER CENT, NOT 1,5 — AND THIS IS THE MOST COMMON STALE FIGURE FOR UKRAINE. The військовий збір on employment income was raised from 1,5 per cent to 5 per cent with effect from 1 December 2024. It is employee-borne, withheld by the employer, and applies alongside the 18 per cent income tax. Any model carrying 1,5 per cent understates the employee's deduction by 3,5 percentage points of gross. 3. ONE CONTRIBUTION, NO BRANCHES, NO RISK RATING. The 22 per cent covers pension, temporary incapacity, maternity, unemployment and occupational accident and disease insurance in a single levy. Before 2016 Ukraine ran a risk-rated employer tariff by class of occupational risk, spanning a wide range; that differentiation was abolished outright. There is no industry dimension to Ukrainian employer cost and no work-injury premium to look up. 4. THE MAXIMUM BASE IS TWENTY TIMES THE MINIMUM WAGE, NOT FIFTEEN. For 2026 that is 172 940 grn a month, giving a maximum monthly contribution of 38 046,80 grn. The fifteen-times multiple survives only for military personnel and police officers, at 129 705 grn. A civilian payroll capped at fifteen times stops more than 43 000 grn a month too early. 5. THE MINIMUM IS A MINIMUM CONTRIBUTION, NOT A MINIMUM BASE, AND IT IS PER EMPLOYEE PER MONTH. Where the base for the month is below the minimum wage, the employer pays the minimum insurance contribution of 1 902,34 grn for 2026 regardless. A part-time employee on 3 000 grn therefore costs the employer the same ЄСВ as one on 8 647 grn. The principal exception is where the employer is not the employee's main place of work, which must be established from the employee's records rather than assumed. 6. EVERYTHING IS KEYED TO THE MINIMUM WAGE, WHICH LIVES IN THE ANNUAL STATE BUDGET LAW. The rate is in the ЄСВ statute; the floor and the ceiling are both multiples of the minimum wage fixed each year in the Law on the State Budget under the mechanism in the Budget Code. For 2026 the minimum wage is 8 647 grn a month and 52 grn an hour for the WHOLE calendar year — a bill to raise it to 11 183 grn from 1 July 2026 was withdrawn and did not pass. Ukraine has legislated mid-year minimum-wage steps in the past, so the absence of one in 2026 is a fact to be checked rather than a rule. 7. THE DISABILITY RATE IS AN EMPLOYEE-LEVEL ATTRIBUTE. At 8,41 per cent it applies in respect of individual employees who are persons with disability, on certificate, so one employer can run both 22 per cent and 8,41 per cent employees in the same payroll. The deeper rates of 5,3 and 5,5 per cent are organisation-level and do not apply to an ordinary private employer. 8. ЄСВ IS NOT DEDUCTIBLE AGAINST THE EMPLOYEE'S INCOME TAX, BECAUSE THE EMPLOYEE DOES NOT PAY IT. Ukrainian personal income tax and the military levy are both charged on gross accrued pay with no contribution deduction, since there is no employee contribution to deduct. An engine ported from a country where contributions are pre-tax will compute the wrong Ukrainian tax. 9. UKRAINE IS NOT IN THE EU, SO COORDINATION IS BILATERAL. Liability attaches to employment with a Ukrainian employer. What displaces it is one of Ukraine's bilateral social-security agreements — not Regulation (EC) No 883/2004, and there is no A1 certificate. Note also that martial law has produced a series of temporary measures affecting reporting deadlines, penalties and the position of employers in occupied or combat-affected territories; those change filing and enforcement rather than the 22 per cent, but they are real and are re-legislated frequently. SUB-NATIONAL VARIATION: none in the rate. The 22 per cent, the minimum contribution and the maximum base are national and identical in every oblast. Ukraine has no regional payroll levy and, since the 2016 consolidation, no industry risk rating either. The only differentiation is by EMPLOYEE STATUS (the 8,41 per cent disability rate) and by ORGANISATION TYPE (the 5,3 and 5,5 per cent rates for organisations of persons with disability). Wartime measures affecting employers in occupied or active-combat territories operate on obligations and enforcement, not on the rate. WHAT WE DO NOT PUT A NUMBER ON: 1. NO PER-BRANCH RATES. The statute levies one contribution and the Pension Fund of Ukraine allocates it between the insurance funds administratively. Splitting 22 per cent into notional pension, sickness, unemployment and work-injury percentages would be fabrication. 2. NO WORK-INJURY BRANCH is served, because none is separately levied since 1 January 2016. Creating a nulled branch would wrongly imply a live risk-rated obligation. 3. THE 18 PER CENT INCOME TAX AND THE 5 PER CENT MILITARY LEVY ARE NOT SERVED AS BRANCHES. They are taxes on income, not social-insurance contributions, and putting them in a contributions column would misstate what Ukraine charges for insurance. They are described in the notes because no correct Ukrainian gross-to-net calculation is possible without them. 4. tax_deductible is null throughout: the question as framed concerns income-tax relief for an EMPLOYEE contribution, and Ukraine has no employee contribution. 5. The 5,3 and 5,5 per cent organisation-level rates are stated in the instrument fields but not served as branches — they do not apply to an ordinary private-sector employer. ALREADY LEGISLATED, NOT YET IN FORCE / RE-VERIFY POINTS: 1. MINIMUM WAGE FOR 2027 — fixed in the Law on the State Budget for 2027, normally adopted in late November or December. It moves the minimum contribution and the maximum base simultaneously. RE-VERIFY FROM 2026-11-25. 2. MID-YEAR MINIMUM-WAGE STEPS — Ukraine has legislated them before, and a bill to raise the 2026 minimum wage to 11 183 grn from 1 July 2026 was tabled and withdrawn. Treat a mid-year step as a live possibility at every budget amendment, not only at the annual cycle. RE-VERIFY at each cycle. 3. MARTIAL-LAW MEASURES — temporary rules on ЄСВ reporting, penalties and the position of employers in occupied and combat-affected territories are amended frequently and are tied to the duration of martial law. They do not change the 22 per cent but they change what an employer must do. RE-VERIFY at each cycle. 4. THE MILITARY LEVY at 5 per cent is itself tied to the martial-law period in its enacting legislation; its eventual reversion is a scheduled event rather than an open question, and it materially changes employee net pay when it happens. No enacted change to the 22 per cent ЄСВ rate, the 8,41 per cent disability rate, the minimum-contribution rule or the twenty-times maximum is on the statute book for 2026. SOURCING CAVEATS: The 2026 minimum wage of 8 647 grn per month and 52 grn per hour, its fixing in the Law on the State Budget for 2026 published on 12 December 2025, and the consequential minimum ЄСВ of 1 902,34 grn and maximum base of 172 940 grn are confirmed from the State Tax Service of Ukraine's own announcement and from the Debet-Kredit professional rate catalogue, which agree exactly and reconcile arithmetically (8 647 × 0,22 = 1 902,34; 8 647 × 20 = 172 940; 172 940 × 0,22 = 38 046,80; 172 940 × 0,0841 = 14 544,25). That the minimum wage does not change during 2026, and that the bill to raise it from 1 July 2026 was withdrawn, is confirmed from two independent Ukrainian professional sources. The 22 per cent rate is cited to частина 5 статті 8 of Law № 2464-VI. RESIDUAL LIMITS, STATED PLAINLY: the consolidated text of Law № 2464-VI was not read article by article, so the part numbers within статті 7 and 8 for the base, the minimum-contribution rule, the twenty-times maximum and the 8,41 / 5,3 / 5,5 per cent reduced rates are not individually cited — the article is named and the administering authority's own statement of the operative figures is used. The exact conditions attaching to the 5,3 and 5,5 per cent rates are summarised rather than quoted. The exception to the minimum-contribution rule where the employer is not the employee's main place of work is long-standing Ukrainian practice and is stated from professional guidance, not from the statute verbatim. The 18 per cent income tax and the 5 per cent military levy, and the 6 658,19 grn net figure on the minimum wage, are reported to show what actually leaves a Ukrainian payslip; they are outside this record's subject matter and are not served as values. Reported branches are those applying to an ordinary private-sector employee under an employment contract. Not covered: фізичні особи — підприємці (individual entrepreneurs), including those on the simplified system, who pay ЄСВ for themselves at 22 per cent of a self-determined base not below the minimum wage; persons carrying on independent professional activity; members of farming enterprises; and the special rules for gig-economy contracts under the Diia City regime, which has its own ЄСВ position. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://euroref.dev/v1/ua/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/ua/social-contributions/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ua/social-contributions

Other Ukraine series: NBU key policy rate (облікова ставка Національного банку України) · Statutory default interest (стаття 625 ЦК) · ПДВ standard rate (value added tax) · VAT registration threshold · Мінімальна заробітна плата (statutory minimum wage) · Public holidays (святкові і неробочі дні) · CPI inflation (індекс споживчих цін, year-on-year) · Податок на прибуток підприємств · Withholding tax rates · ПДФО

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