Ukraine

• New Year’s Day
• New Year Holiday
• Orthodox Christmas Day
• Orthodox Christmas Holiday
• Women’s Day
• Orthodox Easter Day
• Orthodox Easter Day Holiday
• Labour Day
• Victory Day
• Orthodox Pentecost Monday
• Constitution Day
• Independence Day
• Day of the Defender of Ukraine
• Defender’s Day Holiday
• Catholic Christmas Day

Working Hours

Employees can work up to 40 hours per week.

Minimum Wage

From April 2024, the minimum monthly wage is set at UAH 8,000.

Employee Tax

Tax rate	18%
Military/defence levy	1.5%
Social security contribution	0.6%

Bonuses

There are no statutory bonus schemes in Ukraine, but discretionary bonus schemes are common.

Ukrainian law distinguishes between an employment agreement (which is used to formalise employment relations) and an employment contract (a more flexible employment agreement that can be used only in specific situations). Each document type has different requirements.

Employment agreements must be formalised, but there is no legal instruction that states they must be written.

Employment contracts, however, must be written in Ukrainian. They should include:

• Contract length
• The rights of each party
• Grounds for contract termination.

Annual Leave

Minimum of 24 days' paid holiday per year after six months of service.

Parents (fathers and mothers) of two or more children under age 15 (or one child with disability of any age) are entitled to an additional 10 days of paid annual leave.

Sick Leave

Sick leave compensation is covered by the Ukrainian State Social Security Fund.

Employees must submit a medical certificate on their return to work after sick leave.

Parental Leave

• Maternity leave: At least 126 days' fully paid leave.
• Paternity leave: Male employees are entitled to leave of up to 14 days, provided the leave is taken within three (3) months following the birth of the child.

Paternity leave is available to male employees married to the mother of a newborn child; unmarried male employees, so long as they live with the mother of the newborn child; or a male relative caring for the child (includes a sibling, grandparent, etc.) if the child is raised by a single parent.

• Parental leave: Employees who are parents (father or mother) of a child are entitled to unpaid parental leave until the child’s third birthday (sixth birthday for a child with a disability). 
  
  This leave is also available to a relative (male or female) caring for a child when the child is raised by a single parent.

Termination Process

Employers in Ukraine can terminate a contract provided they give notice in line with legal requirements.

Grounds for termination include:

• Mutual consent
• Contract expiry
• Employee entry into military service
• Refusal to relocate
• Agreement under the contract terms
• Misconduct

Employees can also terminate the contract by giving a signed letter of resignation, written in Ukrainian.

Severance Pay

Employees are entitled to 1-3 months' severance pay, depending on their length of service.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.

Additionally, Mauve Group’s coverage includes general commercial insurance for Ukraine, in what it believes is an industry gold standard. Due to the invasion of Ukraine, most global insurers will no longer provide insurance in the region – through the Global Master Insurance Programme, Mauve Group is able to offer general commercial insurances to bolster its ongoing support of clients and Employer of Record workers in Ukraine.