Blogs

Chat with us

Ukraine – Employer of Record

EWS helps you to hire an international workforce quickly and compliantly, without setting up a legal entity locally. If you’d like to get in touch about our employer of record solution in Ukraine, click here

Country Introduction – Ukraine

Capital – Kiev
Currency – Ukrainian Hryvnia (UAH)
Population – 44.13 Million
GDP – $155.6 Billion
Language – Ukrainian & Russian
Major Religions – Orthodox Christianity

Ukraine is located in eastern Europe, the second largest on the continent after russia. The capital is Kyiv (Kiev), located on the Dnieper River in north-central Ukraine.

Ukraine is bordered by Belarus to the north, Russia to the east, the Sea of Azov and the Black Sea to the south, Moldova and Romania to the southwest, and Hungary, Slovakia and Poland to the west. In the far southeast, Ukraine is separated from Russia by the Kerch Strait, which connects the Sea of Azov to the Black Sea.

Ukraine is the largest country in Europe in terms of land mass. The country has seven UNESCO World Heritage sites, including Saint Sophia’s Cathedral. The capital, Kiev also has the worlds deepest metro station, which is 105.5 meters below the ground. In 1986, Ukraine was at the centre of one of the biggest catastrophes when the nuclear power plant at Chernobyl exploded.

Contract of Employment

An employment contract must be put in writing, outlining the terms of employment and the compensation for the role. The agreement must be signed by both the employee and the employer.

All Ukrainian nationals are required to have a labour book, which contains their employment history along with their professional development. The book is issued by the first employer, after which point it is the responsibility of the future employer to maintain the records.

Probation Period

Up to a maximum of 3 months. However, this can be extended to 6 months if this is agreed with the Primary Trade Union Organisation.

Termination

Generally, the notice period is agreed in the employment contract and set as 1 month for both the employee and the employer for mutual termination. However, in cases of redundancy the employer must give 2 months’ notice to the employee. Employees can voluntarily terminate an agreement by giving 14 days written notice.

Working Hours

The standard working week is 40 hours over 5 days (Monday – Friday).

Overtime

Work in excess of 40 hours per week is to be paid as overtime and is agreed in the employment contract. The maximum allowed overtime in a year is 120 hours. An employee is only allowed to work 4 hours of overtime over the course of two days.

Pregnant employees, employees under 18, students and employees with children under 3 years of age are not allowed to work overtime.

Overtime is paid at 2x the salary rate. Overtime worked on holidays can be compensated through another rest day to be taken in lieu.

Annual Leave

After completing 6 continuous months of employment, an employee is entitled to 24 calendar days of annual leave.

Sick leave

Employees are compensated for the entire duration of their sickness. The sickness must be certified by a qualified medical practitioner. The first 5 days are compensated to the employee by the employer. After the first 5 days of paid sick leave, the State Temporary Disability Fund will compensate the employee from 50% to 100% of their salary depending on the length of their employment insurance record.

Maternity Leave

Maternity leave entitlement is 126 paid calendar days for female employees. 70 days must be taken prior to the expected due date. 56 days are taken after birth.

There is no paternity leave entitlement for expecting fathers.

VAT / GST:

There are varying rates of VAT in Ukraine.

0% – This rate applies to export and re-export of goods.
7% – This rate applies to the import and supply of medicines and medical goods.
14% – This rate applies to agricultural goods and livestock.
20% – This rate applies to all goods and services that do not fall into the above 3 categories.

Income Tax

18% flat income tax rate.

Employer/Employee Social Contributions

Total Employer Contribution – 22%
Total Employee Contribution – 0.60%

Public Holidays

There are 12 paid public holidays in Ukraine.

Severance Pay

1 month’s salary for every 2 years of employment is paid as severance.

Work and Residence Permits (Expatriates)

Nationals of Armenia, Belarus, Azerbaijan, Moldova, Russia, Georgia and Uzbekistan are exempt for work visas in Ukraine.

For foreigners to be eligible for employment and residence visa in Ukraine, they must have a monthly salary of at least 47,230 UAH. The local employer must apply for the work visa through the State Employment Service of Ukraine. It takes the State Employment Service 7 days to reject or approve the visa application. The work visa once issued will be valid for 1 to 3 years and can be extended unlimited number of times.

Interested in global expansion? click here

  • share on Facebook
  • share on Twitter
  • share on LinkedIn

Related Blogs