Social security contributions in detail
The employer’s contribution is 22% (instead of the previously graded scale from 36.76% to 47.7%), paid on top of the employee’s gross salary. There are no employee contributions. A lower rate of social security is applied to the income of employees with special needs. The statutory cap on social security contributions starting on 1 January 2019 is UAH 62,595 (approximately EUR 2,068).
Starting on 1 August 2014, employees have also had to pay a military fee of 1.5% of salary.
Author: Vasil Kisil & Partners
Date: April 2020
Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.