Employer of Record Ukraine
- Save upto 3% on your payroll cost
- Onboard Ukrainian talent in 5 days. no entity needed
- USC 22%, PIT 18%, Military Levy 5% filed monthly
- UAH payroll with NBU-compliant FX from your USD/EUR
- Twice-monthly payslips per Labour Code Art. 115
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Currency
Ukrainian Hryvnia (UAH)
Capital
Kyiv
Official Language
Ukrainian
Payroll Cycle
Twice monthly (semi-monthly)
Recognized Globally: Ranked #1 for ‘Ease of Use’ & ‘Customer Support’
our advantage
Why Asanify is the Employer of Record Ukraine Built for Distributed Engineering Teams
Asanify is consistently rated #1 for ease of use on G2 across HR, Payroll, and Employer of Record categories. We help global companies hire Ukrainian engineers, designers, and operators without setting up a Ukrainian legal entity, opening a State Tax Service withholding account, or learning Ukrainian Labour Code rules under martial law.
From offer-letter generation and Ukrainian-law-compliant employment contracts to twice-monthly payroll under Labour Code Art. 115, Unified Social Contribution (USC) at 22%, Personal Income Tax at 18%, and Military Levy at 5%, Asanify Employer of Record Ukraine runs the complete Ukrainian employment lifecycle for you. Our team handles the unified monthly tax/USC report (replacing the old quarterly cadence), military-registration recordkeeping per Law 3633-IX, and full statutory severance compliance.
Ukraine is one of the most cost-competitive engineering talent markets in Europe and asanify makes hiring there straightforward despite martial-law operating realities. Country-priced from $399 per employee per month, with no entity setup and no ongoing compliance overhead on your side.
Onboard Ukrainian Talent in 5 Days
Hire engineers, designers, and product talent in Ukraine in 5 days, not the months an entity registration with the State Tax Service and the Pension Fund of Ukraine takes. Asanify generates Ukrainian-law-compliant employment contracts aligned with the Labour Code (KZpP), Law 2136-IX on labour relations under martial law, and the IP-assignment requirements under Civil Code Arts. 429-430.
Each offer letter includes correctly structured compensation in UAH, mandatory IP-assignment clauses transferring economic rights to the employer, the standard probation period (1 month for non-qualified workers, 3 months for specialists per Art. 27), and the twice-monthly payroll cadence required by Art. 115. Background checks within the limits of Ukraine's Personal Data Protection Law (No. 2297-VI) and bank-account onboarding run in parallel.
USC, PIT, and Military Levy Handled End-to-End
Run fully compliant payroll without operational overhead. As your Employer of Record Ukraine, Asanify automates the twice-monthly salary processing, Personal Income Tax withholding at the flat 18% rate, the Military Levy at 5% (raised from 1.5% on 1 January 2025 under Law 4015-IX), and the employer-side Unified Social Contribution at 22% of gross salary (capped at 15× the minimum wage).
Every month you receive a single consolidated invoice in your home currency, with Ukraine-side payroll fully reconciled. Employees get itemised payslips, the new unified monthly tax/USC report is filed by the 20th of the following month, and AI-led payroll review catches calculation errors before payday.
UAH Payroll with NBU-Compliant FX from Your USD or EUR
Funding from your USD or EUR account, employee paid in UAH on the day, no FX gymnastics on your side. That is the operational simplicity Asanify delivers in a country where currency rules are layered.
All salaries in Ukraine must be paid in UAH (Ukrainian Hryvnia) under the Labour Code and Law on Payments. Foreign-currency-denominated employment contracts are permitted (the salary may be calculated in EUR or USD), but the actual payment to the employee converts to UAH at the National Bank of Ukraine (NBU) rate on payment date.
Asanify accepts your funding in USD or EUR, converts at the published NBU rate, and disburses UAH net pay via direct bank transfer. We handle the NBU's foreign-exchange documentation so the routing remains permitted under Resolution No. 18 (24 February 2022, as amended). No per-employee currency cap applies to this routing.
Built for Distributed Engineering Teams Hiring Ukrainian Talent
Ukraine has one of the deepest pools of engineering, software, and product talent in Europe, and Asanify is purpose-built for global companies hiring distributed teams across Kyiv, Lviv, Odesa, Dnipro, and Kharkiv. Our payroll engine handles UAH conversion from your USD or EUR funding, the new twice-monthly cadence under Labour Code Art. 115, the unified monthly tax filing, and the employer obligations for military registration recordkeeping per Law 3633-IX.
For employees who have left Ukraine or have IDP (internally displaced person) status, we handle the up-to-90-days unpaid leave entitlement that employers are obliged to grant under martial-law provisions. The platform gives your global HR team a single dashboard view of Ukrainian payroll and compliance status.
How Employer of Record Ukraine Works End-to-End
When you partner with Asanify as your Employer of Record Ukraine provider, we step in as the legal employer for every Ukrainian hire. We sign the employment contract under Ukrainian law, run twice-monthly payroll, withhold Personal Income Tax at 18% and Military Levy at 5%, contribute USC at 22% from the employer side, file the new unified monthly tax/USC report, and handle the full settlement on exit. while you keep day-to-day operational control over what your team builds, ships, and delivers.
Here is how an EOR Ukraine engagement runs:
- Immediate Market Entry: Start hiring in Ukraine without registering a Ukrainian limited liability company (TOV), opening a State Tax Service withholding account, or registering with the Pension Fund of Ukraine on your side.
- Compliant Offer and Onboarding: We generate Ukrainian-law-compliant employment contracts in 5 days, draft IP-assignment clauses under Civil Code Arts. 429-430, run consent-based background checks under the Personal Data Protection Law, and complete tax and pension registrations before day one.
- Full Employment Services: We handle twice-monthly salary disbursement in UAH (per Labour Code Art. 115), 18% PIT withholding, 5% Military Levy, employer-side 22% USC, leave accruals, expense reimbursements, and final settlements per Labour Code Arts. 40-44.
- Statutory Compliance Coverage: Every filing under the Labour Code, Tax Code, Law on Vacations No. 504/96-VR, Law 2136-IX (martial-law labour relations), and the unified monthly tax/USC reporting framework is tracked, filed, and reconciled by our team.
- Real-Time Visibility: Monitor onboarding status, payroll, leave balances, and compliance health on a single dashboard. Pull payroll reports and unified monthly returns any time.
- Risk Mitigation: Asanify holds the employment relationship under Ukrainian law, which insulates your foreign parent from permanent establishment exposure under Tax Code-defined PE rules and applicable double-tax treaties.
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Employer of record
Ukrainian Employment Compliance Asanify Handles for You
Ukraine’s employment landscape is governed by the Labour Code (KZpP), the Tax Code, Law 504/96-VR on Vacations, Law 2297-VI on Personal Data Protection, and the martial-law overlay introduced by Law 2136-IX on the Organisation of Labour Relations under Martial Law (15 March 2022). Each carries specific deadlines, calculation methods, and recent amendments under wartime statutes that compound the operational load on a foreign employer.
Asanify ensures full Ukrainian labour-law compliance across the entire employee lifecycle, from offer to exit. Every twice-monthly payroll cycle, every unified monthly tax/USC return, and every military-registration update flows through our payroll engine with zero manual touch from your global HR team.
- Personal Income Tax at the flat 18% rate plus Military Levy at 5% (raised from 1.5% on 1 January 2025) withheld on every twice-monthly payroll cycle
- Employer-side Unified Social Contribution at 22% of gross salary, capped at 15× minimum wage; reduced rate of 8.41% applies for employees with disabilities
- Unified monthly tax/USC report filed by the 20th of the following month plus military-registration recordkeeping for male employees per Law 3633-IX
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Table of Contents
An Employer of Record Ukraine is a third-party company that becomes the legal employer of your Ukrainian workforce, while you keep operational control over what they build, sell, and deliver. The EOR signs the employment contract under Ukrainian law, runs twice-monthly payroll under Labour Code Art. 115, withholds Personal Income Tax at 18% and Military Levy at 5%, contributes the employer-side Unified Social Contribution at 22%, files the new unified monthly tax/USC report, and handles the full settlement under Labour Code Arts. 40-44 when an employee exits.
For a global company hiring its first or its hundredth Ukrainian employee, an Employer of Record Ukraine partner is faster, cheaper, and lower-risk than registering a Ukrainian limited liability company (TOV), getting a State Tax Service withholding number, registering with the Pension Fund of Ukraine, and building an in-country HR and payroll team under wartime conditions.
When companies use an EOR Ukraine
The Employer of Record Ukraine model fits five common scenarios:
- Hiring Ukrainian engineering and product talent: Compliantly employ software engineers, designers, QA specialists, data scientists, and product leads from anywhere in the world. Ukraine remains one of Europe’s deepest engineering talent markets.
- Expanding into Ukraine without a local entity: Test the market or hire 1 to 50 Ukrainian employees without the cost and complexity of a TOV registration, State Tax Service registration, Pension Fund registration, or opening a Ukrainian corporate bank account.
- Navigating Ukrainian employment regulations under martial law: Stay compliant with Ukraine’s layered framework of the Labour Code, Tax Code, the unified monthly reporting cadence introduced in 2025, and the wartime overlay under Law 2136-IX.
- Reducing time-to-hire: Onboard employees in 5 days instead of the months that TOV registration, tax authority filings, and bank-account opening take.
- Maintaining workforce flexibility: Scale teams up or down without long-term legal commitments or fixed infrastructure costs.
What the EOR Ukraine provider handles
A complete Employer of Record Ukraine engagement covers the full Ukrainian employment lifecycle: locally drafted employment contracts with IP-assignment clauses, consent-based background checks under the Personal Data Protection Law, twice-monthly payroll processing in UAH per Labour Code Art. 115, 18% PIT withholding, 5% Military Levy, employer-side 22% USC contributions, the unified monthly tax/USC report by the 20th of the following month, paid annual leave administration starting at 24 calendar days, sick-leave coordination with the State Social Insurance Fund (employer pays days 1 to 5; Fund covers from day 6), 126-day paid maternity leave funded by the Fund, 14-day paid paternity leave per Law 1401-IX, public-holiday tracking with martial-law modifications, military-registration recordkeeping under Law 3633-IX, and termination workflows aligned with Labour Code Arts. 40-44.
Many Ukrainian IT companies operate under the Diia City special tax regime (Law 1667-IX), which offers IT specialists a 5% Personal Income Tax rate plus a 1.5% Military Levy plus minimum-wage USC, in place of the standard 18% PIT plus 5% Military Levy plus 22% USC on actual salary. Diia City is a Ukrainian government programme administered by the Ministry of Digital Transformation; eligibility, application, and ongoing compliance are handled directly between the IT company and the regulator. Asanify Employer of Record Ukraine operates under the standard Ukrainian payroll regime and does not handle Diia City registration. companies whose Ukrainian specialists are already in Diia City should discuss the implications with their tax adviser.
Why Asanify is a different kind of EOR Ukraine provider
Asanify provides the complete Ukraine employment infrastructure with transparent country-specific pricing from $399 per employee per month, not the $599+ entry fees most global EORs anchor at. Our team handles the new 2025 unified monthly tax/USC reporting cadence, the FX routing from your USD or EUR funding into UAH disbursement at the NBU rate, the military-registration recordkeeping under Law 3633-IX, and full martial-law-aware compliance under Law 2136-IX. Companies hiring via Asanify get a cleaner cost stack, faster onboarding, and fewer compliance surprises in a complex jurisdiction.
How Asanify's Employer of Record Works in Ukraine
Asanify acts as your employer of record ukraine partner, signing the Ukrainian employment contract while you keep daily operational control over what your engineers and operators build, ship, and deliver. The mechanics of an employer of record ukraine engagement matter because Ukraine’s payroll calendar, tax filings, and military recordkeeping obligations run on a tighter cadence than most jurisdictions.
Contract signing under the Labour Code (KZpP). Once you confirm the candidate and the compensation package, Asanify signs the Ukrainian employment contract under the Labour Code, with IP-assignment language aligned to Civil Code Arts. 429-430 (which by default vest economic IP rights jointly between employee and employer unless the contract explicitly transfers them). Probation periods are set per Art. 27, capped at 1 month for non-qualified workers and 3 months for specialists.
Twice-monthly payroll under Art. 115. Ukraine requires salary to be paid at least twice per month, with intervals not exceeding 16 calendar days, and no later than 7 days after the end of the period for which it is paid. Asanify runs both the first-half advance (around the 15th) and the final payment (around the end of the month or the 7th of the following month) automatically.
Withholdings and employer contributions. Each payroll cycle, Asanify withholds Personal Income Tax at the flat 18% rate (Tax Code Art. 167) and the Military Levy at 5% (raised from 1.5% on 1 January 2025 under Law 4015-IX). On the employer side, Asanify contributes the Unified Social Contribution at 22% of gross salary, capped at 15x the minimum wage (cap of UAH 120,000 per month in 2025, putting maximum monthly USC at UAH 26,400).
Unified monthly tax/USC report by the 20th. Asanify files the new unified monthly tax/USC report by the 20th of the following month, replacing the previous quarterly Form 1DF cadence from 2025. The single return covers PIT, Military Levy, and USC for every employee.
UAH disbursement with NBU FX from your USD or EUR. You fund the cycle in USD or EUR. Asanify converts at the published NBU rate on payment date and disburses UAH net pay via direct bank transfer to each employee. The routing remains permitted under NBU Resolution 18 with no per-employee cap.
Military-registration recordkeeping under Law 3633-IX. For male employees liable for service, Asanify maintains the registration records, reports the list of liable employees to the Territorial Recruitment Centre, notifies the TCC within 7 days of hire or termination, and documents summons delivery. Penalties for non-compliance reach UAH 25,500 per violation, so this is non-optional infrastructure for any employer of record ukraine engagement.
What Asanify Handles Under Employer of Record (EOR) in Ukraine
Asanify’s employer of record ukraine engagement is a fully managed Ukrainian employment infrastructure, covering every compliance, payroll, and lifecycle obligation so your global HR team can focus on what your Ukrainian engineers and operators actually build.
Compliant employment contracts under the Labour Code. Every contract is drafted under the Ukrainian Labour Code (KZpP), with the wartime overlay of Law 2136-IX where applicable. Contracts include IP-assignment clauses aligned to Civil Code Arts. 429-430 transferring economic rights to the employer, probation periods per Art. 27 (1 month for non-qualified workers, 3 months for specialists), the twice-monthly payroll cadence per Art. 115, and termination grounds per Arts. 40 and 41. Compensation is structured in UAH even when the underlying offer is calculated in USD or EUR.
Twice-monthly payroll processing. Asanify runs both legally required cycles per month under Labour Code Art. 115 (intervals not exceeding 16 calendar days, payment within 7 days after the period closes). Each cycle includes itemised electronic payslips per Art. 110.
PIT 18% + Military Levy 5% withholding. Personal Income Tax at the flat 18% rate (Tax Code Art. 167) and the Military Levy at 5% (raised from 1.5% on 1 January 2025 under Law 4015-IX) are withheld on every cycle. Combined effective employee deduction is 23%.
Employer-side USC 22%. Asanify contributes the Unified Social Contribution at 22% of gross salary, capped at 15x the minimum wage (UAH 26,400 per month maximum in 2025). The reduced 8.41% rate applies for employees with disabilities. Ukraine’s USC is fully employer-borne, so employees see no USC on their payslip.
Unified monthly tax/USC report by the 20th. The new unified monthly return is filed on time every cycle, replacing the previous quarterly Form 1DF from 2025.
UAH disbursement with NBU FX routing. Funding comes from your USD or EUR account, Asanify converts at the published NBU rate on payment date, and the employee receives UAH net pay via direct bank transfer. The routing is permitted under NBU Resolution 18 with no per-employee cap.
Annual leave administration under Law 504/96-VR. 24 calendar days of paid annual leave per year, eligible after 6 months of continuous service for the first vacation. Asanify tracks accruals, encashment, and balance carryover.
Sick leave coordination with the State Social Insurance Fund. Employer pays days 1 to 5 at the rates set by Cabinet Resolution 440 (50% to 100% of average wage by tenure: 50% under 3 years, 60% for 3-5 years, 70% for 5-8 years, 100% for 8+ years). From day 6 onward, the Fund pays. Asanify files the Fund reimbursement claims.
Maternity leave administration. 126 calendar days (70 before + 56 after birth), 140 days for multiple or complicated births, 180 days for Chornobyl-affected areas, all paid at 100% of average salary by the State Fund.
Paternity leave under Law 1401-IX. 14 calendar days, paid, taken within the first 3 months after birth.
IP-assignment clauses under Civil Code Arts. 429-430. Every employment contract carries an explicit written assignment of economic IP rights to the employer, overriding the joint-default rule.
Military-registration recordkeeping under Law 3633-IX. Asanify maintains records for male employees liable for service, reports to the Territorial Recruitment Centre, notifies the TCC within 7 days of hire or termination, and documents summons delivery. Penalties for non-compliance reach UAH 25,500 per violation.
Employment suspension under Law 2136-IX Art. 13. When conditions trigger (employer cannot provide work and employee cannot perform work due to military aggression), Asanify processes the mutual suspension paperwork, preserves the job position, and tracks continuous-service accrual.
90-day unpaid leave for displaced employees. Employees who have left Ukraine or have IDP status may request up to 90 calendar days of unpaid leave during martial law. Asanify processes these as part of standard administration.
Termination and final settlement under Arts. 40-44. Notice calculation (2 months for redundancy, 2 weeks for resignation), severance reconciliation (minimum 1 month average salary for redundancy, 3 months for employer labour-law violation, 2 months for conscription-driven termination), leave encashment, and the final payslip are all handled by Asanify.
Employer of Record vs Entity Setup in Ukraine
Foreign companies hiring in Ukraine choose between two structures: an Employer of Record (EOR) like Asanify that holds the employment relationship under Ukrainian law, or registering a Ukrainian limited liability company (TOV) as a subsidiary. The right choice depends on team size, time horizon, and how much compliance overhead you want to absorb in a martial-law operating environment.
For 1 to 50 Ukrainian employees, distributed engineering hires, or any company testing the Ukrainian talent market before committing to full local infrastructure, an employer of record ukraine partner is materially faster and cheaper. For 50+ employees with sustained multi-year operations, a TOV may make sense once volume justifies the fixed cost. The table below compares an employer of record ukraine engagement against a TOV setup. The table below compares the two paths across the operational dimensions that matter.
| Criteria | Ukraine EOR (Asanify) | Ukrainian TOV (subsidiary) |
|---|---|---|
| Setup Time | 5 days from candidate selection to compliant onboarding | 3 to 5 months for registration, banking, tax authority filings, and operational readiness |
| Setup Cost | US$0 setup. Country-priced from $399 per employee per month | US$10,000 to US$25,000 incorporation cost including registrar, State Tax Service, Pension Fund, legal, and Ukrainian corporate bank account |
| State Tax Service Withholding Account | Handled by Asanify | Self-register with the State Tax Service; ongoing filings on your name |
| Pension Fund Registration | Handled by Asanify | Apply to and maintain registration with the Pension Fund of Ukraine |
| Unified Monthly Tax/USC Report | Filed by Asanify by the 20th of each month | Build an internal payroll team or retain a Ukrainian payroll firm to file |
| UAH Disbursement + NBU FX | Asanify funds in USD or EUR, converts at NBU rate, pays UAH | Open a Ukrainian corporate bank account, manage FX documentation, and disburse UAH directly |
| Military-Registration Recordkeeping (Law 3633-IX) | Handled by Asanify, including TCC notifications within 7 days of hire or termination | HR builds the process and bears liability up to UAH 25,500 per violation |
| Termination Liability | Asanify holds the employment relationship under Arts. 40-44 | Employer carries full notice, severance, and final-settlement liability |
| Employment Suspension under Law 2136-IX | Handled cleanly by Asanify when Art. 13 conditions trigger | HR and legal teams coordinate the suspension paperwork in-house |
| Best For | Testing the Ukrainian engineering market, 1 to 50 employees, distributed hires | 50+ employees with sustained multi-year Ukrainian operations |
Employer of Record (EOR) Cost in Ukraine: Pricing Guide
Understanding the full cost of an employer of record ukraine engagement matters because the Ukrainian statutory cost stack is unusual. The 22% USC is entirely employer-borne (no employee USC contribution), while the 23% combined employee deduction (18% PIT + 5% Military Levy) sits on the payslip but is paid out of the employee’s gross. The Asanify management fee for the employer of record ukraine service sits on top.
Asanify management fee. Country-priced from $399 per employee per month for Ukraine (Tier B in our country-priced grid). This covers contract drafting under the Labour Code, twice-monthly payroll under Art. 115, PIT and Military Levy withholding, USC contribution, the unified monthly tax/USC report, military-registration recordkeeping under Law 3633-IX, UAH disbursement with NBU FX routing, leave administration, and termination workflows.
Employer-borne statutory costs. Unified Social Contribution at 22% of gross salary, capped at 15x the minimum wage (cap UAH 120,000 per month in 2025, maximum monthly USC UAH 26,400, approximately US$636 at current rates). A reduced 8.41% rate applies for employees with disabilities. There is no separate employer pension contribution. there is no mandatory employer health insurance. these are funded from general taxation and USC.
Employee deductions (borne by employee, visible on payslip). Personal Income Tax at the flat 18% rate plus Military Levy at 5%, total 23% effective deduction. These come out of the employee’s gross salary, not your cost base.
Zero one-time onboarding fees. No setup fees, no per-hire onboarding charges, no hidden mid-cycle add-ons. The $399 per employee per month is the predictable line item.
Compared to TOV setup. Registering a Ukrainian limited liability company runs US$10,000 to US$25,000 in one-time setup (registrar, State Tax Service registration, Pension Fund registration, legal, corporate bank account) plus US$4,000 to US$8,000 per month in ongoing payroll, accounting, and compliance overhead before you have hired a single engineer. For a 5-person Ukrainian team, the EOR route saves roughly US$50,000 in year one and removes the multi-month delay.
A note on Diia City. Ukraine’s Diia City regime (Law 1667-IX) offers IT specialists a 5% PIT + 1.5% Military Levy + minimum-wage USC alternative to the standard 18% + 5% + 22% structure. Eligibility is granted at the IT-company level by the Ministry of Digital Transformation and requires revenue, headcount, and qualifying-activity thresholds plus ongoing compliance reports. Asanify operates under the standard Ukrainian payroll regime and does not handle Diia City registration. Companies whose Ukrainian specialists are already in Diia City, or who plan to set up their own Diia City entity, should discuss the implications with their tax adviser.
Who Should Use Employer of Record in Ukraine
The Asanify employer of record ukraine service fits a specific set of operating scenarios. The common thread: companies that want fast, compliant access to Ukrainian engineering and operations talent without absorbing the cost and lead time of a Ukrainian limited liability company, State Tax Service registration, Pension Fund registration, and a Ukrainian corporate bank account.
Testing the Ukrainian engineering talent market with 1 to 5 senior engineers. Most foreign companies entering Ukraine start by hiring 1 to 5 senior engineers to validate hiring quality and team productivity before scaling. An EOR is materially faster and cheaper than incorporation for this test phase.
Hiring distributed Ukrainian tech talent for global teams. Software engineers, designers, QA specialists, data scientists, DevOps, and product leads working alongside engineers in the US, UK, EU, or APAC. Ukraine has one of Europe’s deepest engineering pools and the time-zone overlap with EMEA is strong.
Foreign companies that retained Ukrainian team after acqui-hire. When a global company acquires a Ukrainian-founded startup or sub-team, the Ukrainian employees often need a compliant employment home immediately. An EOR carries the relationship without forcing a TOV setup.
Companies wary of TOV registration paperwork. The Ukrainian limited liability company registration sequence (registrar, State Tax Service withholding account, Pension Fund of Ukraine registration, Ukrainian corporate bank account) takes 3 to 5 months and US$10,000 to US$25,000. Companies that want to avoid that complexity choose the employer of record ukraine route.
Distributed teams where Ukrainian hires are less than 30% of headcount. If your global headcount is 80 and you want to add 10 Ukrainian engineers, the EOR economics beat TOV economics on every dimension: setup time, fixed cost, ongoing overhead, and termination flexibility.
Companies needing fast onboarding. 5-day onboarding with Asanify versus 3 to 5 months for TOV setup is the difference between hiring this quarter and hiring next quarter. For competitive engineering markets that gap decides whether the candidate is still available.
A note on mobilisation for male engineers aged 25 to 60. Companies hiring male Ukrainian engineers aged 25 to 60 should plan for mobilisation realities. Asanify EOR cannot provide reservation from mobilisation, because reservation requires Critically Important Enterprise (CIE) status and EOR providers are not currently CIE-eligible structures. Mobilisation deferment is administered exclusively via the Diia portal for CIE-status entities, with a UAH 21,600 per month salary threshold. If reservation is mission-critical for a specific hire, the employee should be hired by a CIE-status entity directly, not via an EOR. We surface this transparently so you can structure the hire correctly. For roles where reservation is not the deciding factor, the employer of record ukraine route remains the fastest and cleanest way to employ Ukrainian talent.
Why Asanify is Different from Generic EOR Providers
Most global EOR providers offering employer of record ukraine services treat Ukraine as one of 100+ countries in a generic portfolio. They use a single price anchor (often $599 or higher) regardless of statutory cost differences and they tend to gloss over Ukraine-specific operating realities. Asanify is built differently for Ukraine.
Country-priced from $399, not a $599+ entry anchor. Ukraine is priced as a Tier B corridor at $399 per employee per month. You pay the Ukraine-specific rate, not the global-portfolio average. For a 10-person Ukrainian team, that is roughly $24,000 per year in management-fee savings versus the typical generic EOR anchor.
FX routing from USD or EUR to UAH at NBU rate, no per-employee cap. Asanify accepts your funding in USD or EUR, converts at the published National Bank of Ukraine rate on payment date, and disburses UAH net pay. The routing operates under NBU Resolution 18 (24 February 2022, as amended). No per-employee currency cap applies, so even larger Ukrainian salaries route cleanly.
Knowledgeable on twice-monthly payroll under Art. 115. Many providers default to a monthly payroll calendar and pay Ukrainian employees off-cycle, which violates Labour Code Art. 115’s twice-monthly requirement (intervals not exceeding 16 calendar days, payment within 7 days after the period closes). Asanify runs both legally required cycles per month automatically.
Unified monthly tax/USC report filed on the 20th. The new unified monthly return (replacing quarterly Form 1DF from 2025) is filed on time every cycle, covering PIT, Military Levy, and USC for every employee on a single submission.
Law 3633-IX military-registration recordkeeping handled in-house. Asanify maintains the records, files TCC notifications within 7 days of hire or termination, and documents summons delivery, avoiding the UAH 25,500-per-violation penalty exposure.
Suspension under Law 2136-IX Art. 13 administered cleanly. When conditions trigger (employer cannot provide work and employee cannot perform work due to military aggression), Asanify processes the mutual suspension paperwork, preserves the job position, and tracks continuous-service accrual through the duration of suspension.
IP-assignment clauses aligned to Civil Code Arts. 429-430. Every employment contract overrides the joint-default IP rule with an explicit written assignment of economic rights to the employer. Many template contracts in the market still leave this implicit, exposing the employer to IP-ownership disputes.
G2 4.9 / 350 reviews and Techstars backing. Asanify is consistently rated #1 for ease of use on G2 across HR, Payroll, and Employer of Record categories, with 350+ verified reviews and a 4.9 average rating. We are Techstars-backed, with a global support team operating across time zones for distributed engineering hires.
Why Use an Employer of Record in Ukraine
Ukraine is one of the deepest engineering talent markets in Europe and one of the most operationally complex jurisdictions to hire in. An employer of record ukraine partner exists to give you the first without absorbing the second. The case for using an employer of record ukraine provider rather than incorporating locally rests on three pillars: talent depth, compliance load, and cost of optionality.
Ukraine as an engineering talent market. Ukraine had approximately 300,000 IT professionals working in the country pre-war, with a deep computer-science pipeline coming out of KPI (Kyiv Polytechnic Institute), Lviv Polytechnic, Kharkiv National University of Radio Electronics, and Dnipro University of Technology. Ukrainian engineers consistently rank in the global top 3 for C++ and competitive programming. Ukraine has long been the top exporter of IT services in Central and Eastern Europe, with strong concentrations in product engineering, R&D, fintech, gaming, and cybersecurity. For global teams the time-zone overlap with EMEA is strong and the English fluency in the tech workforce is high.
The compliance complexity that comes with that talent. Hiring Ukrainian employees compliantly means operating under the Labour Code (KZpP), the Tax Code, Law 504/96-VR on Vacations, Law 2297-VI on Personal Data Protection, and the wartime overlay introduced by Law 2136-IX on the Organisation of Labour Relations under Martial Law. The cadence is tight: twice-monthly payroll under Labour Code Art. 115, employer USC at 22% capped at 15x minimum wage, PIT at 18% plus Military Levy at 5% withheld every cycle, the unified monthly tax/USC report filed by the 20th of the following month, and military-registration recordkeeping under Law 3633-IX for male employees liable for service.
Why TOV setup is too slow and expensive for testing the market. Registering a Ukrainian limited liability company takes 3 to 5 months and US$10,000 to US$25,000 in one-time costs (registrar, State Tax Service registration, Pension Fund of Ukraine registration, Ukrainian corporate bank account, legal). Add US$4,000 to US$8,000 per month in ongoing payroll, accounting, and compliance overhead. For a company validating whether to commit to Ukraine at all, that is too much fixed cost on too long a timeline.
Why the contractor route does not work. Some foreign companies try to engage Ukrainian engineers as independent contractors to avoid the employment compliance load. That structure rarely survives a Ukrainian tax audit. Ukraine’s Tax Code applies substance-over-form principles to contractor arrangements, the State Tax Service treats persistent contractor relationships with day-to-day operational direction as disguised employment, and Diia City’s specific contractor structures only work for IT companies that hold Diia City status (which EOR providers are not). For a foreign company hiring direct contractors, the misclassification risk is material and the downside (back-taxes, penalties, reclassification of payments) lands on the foreign company. An employer of record ukraine partner is the structurally clean alternative.
The bigger-picture case. An employer of record ukraine partner lets you hire 5 Ukrainian engineers this quarter, scale to 50 next year if the market validates, and exit without termination liability if it does not. You get the talent without the entity. you get the compliance without the build-out. and you get a predictable cost stack instead of an unpredictable one.
Ukrainian Employment Compliance Checklist for International Hiring
Hiring workers in Ukraine requires navigating a multi-layered regulatory framework that spans the Labour Code, Tax Code, the Pension Fund framework, the Personal Data Protection Law, and the wartime overlay imposed by Law 2136-IX on the Organisation of Labour Relations under Martial Law. International hiring teams must ensure compliance across the following domains.
Employment Contracts under the Labour Code (KZpP)
Ukrainian employment contracts must comply with the Labour Code (KZpP), Law 2136-IX where martial law applies, and IP-assignment requirements under Civil Code Arts. 429-430 (which by default vest economic IP rights jointly between employee and employer unless the contract specifies full transfer to the employer). Contracts must define compensation in UAH, working hours (standard 40 hours per week per Art. 50; up to 60 hours per week for critical-infrastructure roles under martial law), leave entitlements (24 calendar days of paid annual leave per Law 504/96-VR), notice periods, and termination grounds aligned with Arts. 40 and 41.
Probation periods are limited to 1 month for non-qualified workers and 3 months for specialists, managers, and qualified employees per Art. 27. Probation may be extended only by the duration of any sick leave taken during the period.
Payroll Tax Withholding under the Tax Code
Employers must withhold Personal Income Tax at the flat 18% rate on employment income for tax residents (Tax Code Art. 167) plus the Military Levy at 5% (raised from 1.5% effective 1 January 2025 under Law 4015-IX, applies until martial law ends). The combined effective employee deduction is 23%.
The employer-side Unified Social Contribution (USC, ЄСВ) is 22% of gross salary, capped at 15× the minimum wage (the cap is UAH 120,000 per month in 2025, putting the maximum monthly USC at UAH 26,400). A reduced 8.41% rate applies for employees with disabilities. Employers file the new unified monthly tax/USC report by the 20th of the following month, replacing the previous quarterly Form 1DF reporting from 2025.
Twice-Monthly Payroll under Labour Code Art. 115
Salary in Ukraine must be paid at least twice per month, with intervals not exceeding 16 calendar days, and no later than 7 days after the end of the period for which it is paid. In practice, employers run a “first-half” advance payment (around the 15th) and a “final” payment (around the end of the month or the 7th of the following month). Asanify’s payroll engine runs both cycles automatically, with bank-transfer disbursement in UAH and itemised payslips delivered electronically.
Salaries in UAH; FX Routing for Foreign Funders
All salaries must be paid in UAH under the Labour Code and the Law on Payments. Foreign-currency-denominated employment contracts are permitted (salary may be calculated in EUR or USD), but the actual payment converts to UAH at the NBU rate on payment date. The foreign client funding the EOR pays in EUR or USD into the EOR’s Ukrainian entity. the EOR then converts to UAH and disburses to the employee. This routing is permitted with no per-employee cap under NBU Resolution 18, as amended.
Mandatory Leave (Annual, Sick, Maternity, Paternity)
Annual leave entitlement is 24 calendar days per year of paid leave under Law 504/96-VR, available after 6 months of continuous service for the first vacation. Sick leave is funded as follows: employer pays days 1 to 5 at the rates set by Cabinet Resolution 440 (50% to 100% of average wage based on tenure), and from day 6 onward the State Social Insurance Fund covers payment. Maternity leave is 126 calendar days (70 before + 56 after birth) at 100% of average salary, paid by the State Fund. Paternity leave is 14 calendar days, paid, introduced by Law 1401-IX (in force 2021). 11 official public holidays exist, but during martial law (Law 2136-IX) they are not non-working days, and no day-off transfer applies.
Termination, Severance, and Notice Periods (Labour Code Arts. 40-44)
Ukraine is not at-will. Employer may terminate only on grounds enumerated in Labour Code Arts. 40 and 41 (e.g., staff reduction, position elimination, repeated non-performance, gross misconduct). Notice for redundancy/staff reduction is 2 months. Notice for employee resignation under an open-ended contract is 2 weeks (Art. 38). For-cause dismissal under Art. 40 §3, §4, §7 (gross misconduct, intoxication, theft) requires no notice.
Statutory severance under Art. 44: minimum 1 month’s average salary for redundancy, refusal to relocate, or change of essential terms; minimum 3 months’ average salary if termination is due to employer’s violation of labour law; 2 months’ average salary if the employee is conscripted/mobilised.
Employer Obligations under Martial Law (Law 2136-IX and Law 3633-IX)
Employers in Ukraine must maintain military-registration records of all male employees liable for service, report the list of liable employees to the Territorial Recruitment Centre (TCC), notify the TCC within 7 days of hire or termination, and deliver TCC summons to employees personally with documentation of delivery. Penalties for non-compliance are up to UAH 25,500 per violation under Law 3633-IX (in force 18 May 2024). Asanify Employer of Record Ukraine handles all employer-side military-registration recordkeeping for male hires.
Law 2136-IX also permits an employer and employee to mutually suspend (not terminate) an employment agreement where the employer cannot provide work and the employee cannot perform work due to military aggression. Employee retains the job; employer is not obliged to pay wages during suspension. Employees who have left Ukraine or have IDP status may request up to 90 calendar days of unpaid leave during martial law, and the employer is obliged to grant it.
Background Checks under the Personal Data Protection Law (No. 2297-VI)
Pre-employment criminal background checks are permitted only with the candidate’s express written consent. Criminal-history data is sensitive personal data under Law 2297-VI; processing requires lawful basis plus consent. Mandatory checks apply to specific roles by statute (teachers, civil servants, certain financial-sector roles, work with children). For general commercial roles, criminal checks are uncommon. Credit checks are permitted only with consent and a demonstrable lawful basis. Reference checks are standard market practice with candidate consent.
IP Assignment under Civil Code Arts. 429-430
Economic IP rights in objects created by an employee in the course of employment vest jointly with the employee and employer by default unless otherwise provided in the employment contract. Best practice is an explicit written IP-assignment clause transferring all economic rights to the employer. For patents and trademarks, register the assignment with Ukrpatent for third-party effect. Asanify’s standard Ukrainian employment contract includes a full IP-assignment clause aligned with this requirement.
Employer of Record (EOR) Services Across Major Ukrainian Cities
Ukraine’s engineering talent is concentrated in five major cities, each with its own university pipeline, industry mix, and cost profile. Asanify’s employer of record ukraine engine handles the same statutory stack (UAH payroll under Art. 115, USC 22%, PIT 18%, Military Levy 5%, unified monthly tax/USC report by the 20th, military-registration recordkeeping under Law 3633-IX) regardless of which city your engineers work from, including for remote-from-EU setups under the Law 2136-IX 90-day unpaid leave provisions for displaced workers.
Employer of Record (EOR) in Kyiv
Kyiv is the capital and the largest IT cluster in Ukraine, accounting for roughly 40% to 50% of the country’s tech employment. The city hosts major Ukrainian product companies, multinational R&D centres, and a large concentration of senior engineering, product, and design talent. KPI (Kyiv Polytechnic Institute) graduates form the backbone of the city’s technical workforce. Companies hiring in Kyiv typically face the highest salary benchmarks in Ukraine but also get the deepest senior talent pool. Asanify handles UAH payroll, USC, PIT, Military Levy, the unified monthly report, and Law 3633-IX military-registration recordkeeping for Kyiv-based hires on the standard schedule.
Employer of Record (EOR) in Lviv
Lviv is Western Ukraine’s IT centre, with an engineering cluster anchored by Lviv Polytechnic National University and a workforce of roughly 50,000 IT specialists. The city is known for product engineering, frontend, backend, and QA talent at materially lower cost-of-living than Kyiv. Many Ukrainian engineers who relocated west during the war based themselves in Lviv. Asanify runs the same statutory payroll stack (twice-monthly UAH, USC 22%, PIT 18%, Military Levy 5%, unified monthly report) for Lviv hires regardless of whether the employee is fully on-site, hybrid, or working remotely from a neighbouring EU country.
Employer of Record (EOR) in Odesa
Odesa is the Black Sea port city with a strong logistics, outsourcing services, and emerging tech base. Mechnikov National University graduates feed the local engineering and operations workforce. The city has a meaningful concentration of backend, infrastructure, and data-engineering talent. Asanify handles Odesa-based hires on the same Ukraine-wide statutory schedule, with UAH disbursement, NBU-rate FX from your USD or EUR funding, and full Law 3633-IX military-registration recordkeeping.
Employer of Record (EOR) in Dnipro
Dnipro has a deep engineering and steel-industry heritage that has transitioned into a software, DevOps, and infrastructure-engineering hub. The local talent pool is strong on systems engineering, embedded, and infrastructure work. Salary benchmarks sit below Kyiv but above Western Ukraine for senior roles. Asanify processes Dnipro payroll on the standard twice-monthly Art. 115 cadence with the unified monthly tax/USC report filed by the 20th of the following month.
Employer of Record (EOR) in Kharkiv
Kharkiv has historically operated the largest STEM graduate pipeline in Ukraine, with Kharkiv National University of Radio Electronics producing a disproportionate share of the country’s competitive programmers and algorithms engineers. Despite the war’s impact on the region, Kharkiv-origin tech talent has largely relocated to Lviv, Kyiv, or the EU and continues working remotely for global teams. Asanify supports this distributed working pattern through standard UAH payroll plus Law 2136-IX 90-day unpaid leave provisions for IDP and displaced employees as needed.
One payroll engine, every Ukrainian city. Whether your engineers work from Kyiv, Lviv, Odesa, Dnipro, Kharkiv, or remotely from Poland, Germany, or Romania, the Asanify employer of record ukraine platform runs the same statutory stack on the same calendar. You fund in USD or EUR, employees receive UAH net pay at the NBU rate on the day, and every compliance filing lands on time.
Employer of Record Ukraine FAQs
What is an Employer of Record in Ukraine?
An Employer of Record Ukraine, sometimes written as EOR Ukraine, is a third-party company that signs the employment contract on behalf of your business and becomes the legal employer of record for your Ukrainian hires under the Labour Code (KZpP).
The Employer of Record Ukraine provider handles all statutory employment obligations: twice-monthly payroll in UAH per Labour Code Art. 115, Personal Income Tax withholding at the flat 18% rate, Military Levy withholding at 5%, employer-side Unified Social Contribution at 22% of gross salary (capped at 15× minimum wage), the new unified monthly tax/USC report due by the 20th, military-registration recordkeeping under Law 3633-IX, paid leave administration starting at 24 calendar days, and termination workflows aligned with Labour Code Arts. 40-44.
You retain complete operational control. you assign work, manage performance, decide compensation, and run day-to-day team management. The EOR Ukraine company handles employment compliance under Ukrainian law so your business never builds a permanent establishment in Ukraine.
How quickly can Asanify onboard a Ukrainian employee?
You can onboard employees in Ukraine within 5 days of candidate selection through Asanify’s Employer of Record Ukraine service. We prepare locally compliant offer letters and employment agreements aligned with the Labour Code (KZpP), include IP-assignment clauses under Civil Code Arts. 429-430, set the appropriate probation period (1 month for non-qualified workers, 3 months for specialists per Art. 27), and define the twice-monthly payroll cadence per Art. 115.
In parallel, we run consent-based background checks under the Personal Data Protection Law (No. 2297-VI), set up tax and pension registrations, and enrol the employee in the unified monthly tax/USC reporting framework. Your new hire receives the offer, signs digitally, and is fully onboarded ready for day one in 5 days, with no involvement from your global HR team beyond the initial role brief.
Do I need to register a company in Ukraine to hire employees?
No, you do not need to establish a legal entity in Ukraine to hire employees through Asanify’s Employer of Record Ukraine service. We serve as the legal employer for your Ukrainian hires, eliminating the need for incorporating a Ukrainian limited liability company (TOV), registering with the State Tax Service for a withholding account, registering with the Pension Fund of Ukraine, or opening a Ukrainian corporate bank account in UAH.
Your foreign parent company simply contracts with Asanify. We hold the Ukrainian employment contract, your team builds the work product, and your global brand keeps full operational control without the cost and lead time of TOV registration, regulatory approvals, and ongoing Ukrainian corporate filings under wartime conditions.
What statutory contributions does Asanify manage in Ukraine?
Asanify Employer of Record Ukraine handles all mandatory statutory contributions including the employer-side Unified Social Contribution at 22% of gross salary, capped at 15× the minimum wage (the cap is UAH 120,000 per month in 2025, putting maximum monthly USC at UAH 26,400). A reduced 8.41% rate applies for employees with disabilities.
On the employee side, we withhold Personal Income Tax at the flat 18% rate (Tax Code Art. 167) and the Military Levy at 5% (raised from 1.5% on 1 January 2025 under Law 4015-IX, applies until martial law ends). The combined effective employee deduction is 23%. There are no separate employee USC contributions in Ukraine. the 22% USC is fully employer-borne.
We file the new unified monthly tax/USC report by the 20th of the following month (replacing the old Form 1DF quarterly cadence from 2025), covering PIT, Military Levy, and USC for each employee. We also maintain the military-registration records required under Law 3633-IX for male employees liable for service.
What is the Diia City regime, and does Asanify support it?
Diia City is a special Ukrainian tax regime introduced under Law 1667-IX, designed for resident IT companies and their specialists. Employees opted into Diia City pay 5% Personal Income Tax (vs the standard 18%) plus 1.5% Military Levy (vs the standard 5%) plus minimum-wage USC (22% of the minimum wage, around UAH 1,760 per month in 2025) instead of 22% USC on actual salary. Diia City is also currently the only Ukrainian framework where post-termination non-compete agreements are enforceable, for up to 12 months and with separate compensation paid to the employee for the restraint.
Diia City is administered by Ukraine’s Ministry of Digital Transformation. eligibility is granted at the IT-company level (not at the EOR level), and the company must meet revenue and headcount requirements, file ongoing compliance reports, and maintain qualifying activity. Application, approval, and ongoing Diia City compliance are handled directly between the IT company and the regulator.
Asanify Employer of Record Ukraine operates under the standard Ukrainian payroll regime (18% PIT + 5% Military Levy + 22% employer USC). We do not handle Diia City registration on behalf of clients. Companies whose Ukrainian specialists are already enrolled in Diia City, or who plan to set up their own Ukrainian Diia City entity, should discuss the implications with their tax adviser before structuring the engagement.
How does mobilisation under martial law affect Ukrainian employees on EOR?
Martial law has been in force in Ukraine since 24 February 2022 under Presidential Decree 64/2022 and has been continuously extended. General mobilisation applies to Ukrainian male citizens aged 25 to 60 (the lower bound was reduced from 27 to 25 by Law 3127-IX, in force 3 April 2024). Men aged 18 to 25 are subject to military registration but are not currently being mobilised, except via voluntary contract service.
Mobilisation deferment (“booking”) and EOR providers. Mobilisation deferment is administered by the Ukrainian government exclusively for Critically Important Enterprises (CIE status), via the Diia portal, with a salary threshold of UAH 21,600 per month. EOR providers are not currently CIE-eligible structures. Asanify does not provide reservation from mobilisation. If reservation is critical for your hire, the employee must be employed by a CIE-status entity directly, not via an EOR. We surface this transparently rather than imply otherwise.
If a Ukrainian employee on Asanify’s EOR is mobilised, the employment relationship is preserved (not terminated). The employee’s job position and average earnings are guaranteed under Labour Code Art. 119 for the entire period of military service. Statutory severance of 2 months’ average salary is payable if the employer ultimately terminates due to extended mobilisation. Employers in Ukraine must also maintain military-registration records, report liable employees to the Territorial Recruitment Centre, notify the TCC within 7 days of hire or termination, and deliver TCC summons personally. Asanify handles all employer-side military-registration recordkeeping under Law 3633-IX.
How is payroll processed in Ukraine, and in what currency?
Payroll in Ukraine is processed at least twice per month under Labour Code Art. 115, with intervals not exceeding 16 calendar days, and no later than 7 days after the end of the period for which it is paid. In practice, Asanify runs a first-half advance payment around the 15th and a final payment around the end of the month or the 7th of the following month.
All salaries must be paid in UAH (Ukrainian Hryvnia) under the Law on Payments. Foreign-currency-denominated employment contracts are permitted (the salary may be calculated in EUR or USD), but the actual payment to the employee converts to UAH at the National Bank of Ukraine (NBU) rate on payment date. Asanify accepts your funding in USD or EUR, converts at the published NBU rate, and disburses UAH net pay via direct bank transfer. We handle the NBU’s foreign-exchange documentation so the routing remains permitted under Resolution 18 (24 February 2022, as amended). No per-employee currency cap applies to this routing.
What are the termination rules and severance costs in Ukraine?
Notice periods in Ukraine are defined by the Labour Code. For employee resignation under an open-ended contract, 2 weeks’ written notice is required (Art. 38). For employer dismissal due to redundancy or staff reduction (Art. 40), 2 months’ advance written notice is required, plus consultation with the trade union where applicable. For for-cause dismissal under Art. 40 §3, §4, §7 (gross misconduct, intoxication, theft), no notice is required.
Statutory severance under Labour Code Art. 44: minimum 1 month’s average salary for redundancy, refusal to relocate, or change of essential terms; minimum 3 months’ average salary if termination is due to employer’s violation of labour law; 2 months’ average salary if the employee is conscripted or mobilised under martial law. Asanify Employer of Record Ukraine manages the full termination process: notice calculation, severance reconciliation, leave encashment, and final payslip with all statutory dues. Closures land in line with Labour Code timelines.
Can my employment agreement be suspended during martial law?
Yes. Under Law 2136-IX Art. 13 (the wartime labour-relations statute), an employer and employee may mutually suspend (not terminate) the employment agreement where the employer cannot provide work AND the employee cannot perform work due to military aggression. This is unique to Ukraine’s wartime framework.
During suspension, the employee retains the job, the employer is not obliged to pay wages, and the period of suspension does not count toward annual leave accrual but does count toward continuous service. Once the conditions causing suspension end, the employment agreement automatically resumes. Suspension is voluntary on both sides and is documented in writing. Asanify Employer of Record Ukraine handles the suspension paperwork and ongoing job-preservation tracking through the duration of any suspension.
Separately, Law 2136-IX also requires employers to grant up to 90 calendar days of unpaid leave on demand to employees who have left Ukraine or who have IDP (internally displaced person) status during martial law. Asanify processes these leave requests as part of standard EOR administration.
Will using an Employer of Record Ukraine create a permanent establishment for my company?
No. When you use Asanify as your Employer of Record Ukraine, the formal employment relationship sits with Asanify. Your foreign parent company never holds the Ukrainian employment contract, never pays Ukrainian salary directly, and never files Ukrainian payroll under its name. which means there is no fixed-place-of-business or dependent-agent permanent establishment trigger under the Tax Code-defined PE rules and applicable double-tax treaties (Ukraine has an OECD-aligned PE definition).
Asanify handles every statutory filing (PIT withholding under Tax Code Art. 167, 5% Military Levy, 22% employer USC, the new unified monthly tax/USC report, military-registration recordkeeping under Law 3633-IX) under the local Ukrainian employment infrastructure. Your parent company receives a single consolidated service invoice in its home currency. PE risk only arises if the Ukraine-based employee is given habitual contract-concluding authority on behalf of the foreign parent (Dependent Agent PE), operates a fixed place of business attributable to the parent, or provides services exceeding treaty service-PE thresholds. for purely employee roles within the Asanify EOR structure, no PE is triggered.
