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Ukraine

Minimum Wage in Ukraine

Julien Sicard
Julien Sicard
|
Published
November 3, 2026
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Updated
November 3, 2026
MINIMUM WAGE PER MONTH, GROSS, 2026

Ukraine's minimum wage is UAH 8,647 a month and UAH 52.00 an hour from 1 January 2026, up 8.1% from UAH 8,000. It is set by the State Budget law for 2026. After 18% income tax and 5% military levy, net pay is UAH 6,658.19. The employer adds 22% ESV, for a cost of UAH 10,549.34 a month. The 2027 rate will be published by the government when the 2027 budget law is adopted.

UAH 8,647 / month
Hourly minimum wage, 2026
UAH 52.00 / hour
Net pay, our calculation
UAH 6,658.19
Rise on 1 Jan 2026
+8.1%
Employer cost per month
UAH 10,549.34

Ukraine sets one national minimum wage, in a monthly and an hourly amount, in the State Budget law for each year. The amounts are gross, before income tax and military levy. The minimum wage also sets the lowest base for the unified social contribution and the highest base, which is 20 minimum wages in 2026.

Ukraine minimum wage: gross, net and employer cost, 2026

<table class="ert-table"><thead><tr><th>Monthly amount, full time, 2026</th><th>Amount</th></tr></thead><tbody><tr><td><strong>Minimum wage, gross</strong></td><td><strong>UAH 8,647</strong></td></tr><tr><td>Personal income tax, 18%</td><td>UAH 1,556.46</td></tr><tr><td>Military levy, 5%</td><td>UAH 432.35</td></tr><tr><td><strong>Net pay</strong></td><td><strong>UAH 6,658.19</strong></td></tr><tr><td>Employer unified social contribution, 22%</td><td>UAH 1,902.34</td></tr><tr><td><strong>Total employer cost</strong></td><td><strong>UAH 10,549.34</strong></td></tr></tbody></table>

Ukraine minimum wage history, 2022 to 2026

<table class="ert-table"><thead><tr><th>From</th><th>Monthly</th><th>Hourly</th><th>Change</th></tr></thead><tbody><tr><td>1 Jan 2022</td><td>UAH 6,500</td><td>UAH 39.26</td><td></td></tr><tr><td>1 Oct 2022</td><td>UAH 6,700</td><td>UAH 40.46</td><td>+3.1%</td></tr><tr><td>1 Jan 2023</td><td>UAH 6,700</td><td>UAH 40.46</td><td>No change</td></tr><tr><td>1 Jan 2024</td><td>UAH 7,100</td><td>UAH 42.60</td><td>+6.0%</td></tr><tr><td>1 Apr 2024</td><td>UAH 8,000</td><td>UAH 48.00</td><td>+12.7%</td></tr><tr><td>1 Jan 2025</td><td>UAH 8,000</td><td>UAH 48.00</td><td>No change</td></tr><tr><td>1 Jan 2026</td><td>UAH 8,647</td><td>UAH 52.00</td><td>+8.1%</td></tr></tbody></table>

What an employer pays on top

The employer pays the unified social contribution of 22% on the minimum wage, UAH 1,902.34, so a full-time employee on the minimum wage costs UAH 10,549.34 a month. When the salary for a month at a main job is below the minimum wage, ESV is still calculated on the minimum wage. The employee keeps UAH 6,658.19 after income tax and military levy.

Read the full breakdown in our guide to hiring in Ukraine. Hiring in Ukraine? We place remote professionals across Europe, with a shortlist of 3 within 21 days. See how placement works.

This is general information, not legal or tax advice. Rules change and collective agreements can set different terms. Confirm with a local accountant or lawyer before you hire.

Frequently asked questions

What is the minimum wage in Ukraine in 2026?

UAH 8,647 a month and UAH 52.00 an hour from 1 January 2026, set by the State Budget law for 2026.

What will the minimum wage be in Ukraine in 2027?

It is not set yet. The 2027 State Budget law sets it, and the draft had passed only its first reading on 28 October 2026. The rate will be published by the government when the law is adopted.

Is the minimum wage in Ukraine gross or net?

Gross. The employer withholds 18% income tax and 5% military levy, so net pay on UAH 8,647 is UAH 6,658.19 by our calculation.

What does a minimum wage employee cost an employer in Ukraine?

UAH 10,549.34 a month in 2026, by our calculation: UAH 8,647 plus 22% ESV of UAH 1,902.34.

How often does the minimum wage change in Ukraine?

It is set in the State Budget law, usually from 1 January. It has also changed during a year: on 1 October 2022 and on 1 April 2024.

Sources

  1. DPS, Changes to social standards and ESV from 1 Jan 2026, 13 Jan 2026. Checked 3 Nov 2026.
  2. DPS, Minimum wage amounts for 2022 to 2026. Checked 3 Nov 2026.
  3. DPS, ESV in 2026 under State Budget Law No. 4695-IX, 20 Mar 2026. Checked 3 Nov 2026.
  4. DPS, ESV rate applied by employers, Law No. 2464-VI, art. 8. Checked 3 Nov 2026.
  5. DPS, PIT rate on salary, Tax Code art. 167.1. Checked 3 Nov 2026.
  6. DPS, Military levy at 5%, Law No. 4015-IX. Checked 3 Nov 2026.
  7. Cabinet of Ministers of Ukraine, Draft State Budget 2027 adopted in first reading, 28 Oct 2026. Checked 3 Nov 2026.
Julien Sicard
Written by
Julien Sicard
Founder, Euro Remote Talent

Julien founded Euro Remote Talent, which helps people in Europe find remote jobs and places European remote professionals with remote companies.

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