Employee cost
net → gross (18% PIT + 5% military levy), 22% SSC on top, total payroll per month/year
Parameters
2025 minimum wage: 8 000,00 UAH. SSC is paid on actual gross but not less than 1 760,00 UAH (22% of minimum) — for part-timers.
Result
Total payroll per year
1 711 169,00 UAH
of which taxes 631 169,00 UAH (37,00%)
Gross salary38 961,00 UAH
ПДФО 18%7 013,00
Military levy 5%1 948,00
ЄСВ 22%8 571,00
Cost per employee/mo47 532,00 UAH
Total payroll/mo142 597,00 UAH
On a UAH 30,000 net salary the employer spends ~UAH 45,582 (gross 38,961 + SSC 8,571): each net hryvnia costs ~UAH 1.52. Alternatives — a civil contract (same PIT/levy + 22% SSC) or FOP-to-FOP cooperation (no SSC, but requalification risk).
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