According to Pebl's employment agreement template, when is the salary due in Ukraine?

In Ukraine, the salary is paid monthly in two installments: an advance payment and a final payment. The second installment (final payment) must be made no later than 16 calendar days after the first installment.

Is salary payment monthly and is payment standard at the end of the month in Ukraine?

Under Ukrainian law, salaries must be paid at least twice a month with the periods between payments not exceeding 16 calendar days. The final payment for the relevant calendar month must be made no later than 7 days after the end of that month. In practice, salaries are typically paid on the 15th-17th day of the relevant calendar month (referred to as the “advance”) and on the first or second workday of the following month (referred to as the “salary”).

Should the employment agreement specify salary in monthly or annual amounts in Ukraine?

In Ukraine, the employment agreement should specify the salary in monthly amounts.

What tax and social security obligations do employees have in Ukraine?

In Ukraine, the tax and social security obligations for employers and employees are as follows:

• Employees: The salary of the supported employee includes the personal income tax and other taxes or duties that are payable by the employee. These amounts are deducted from the employee's salary before it is remitted to the employee's bank account.
• Employers: The employer is responsible for pension contributions and other social contributions, along with any other taxes and contributions that are payable under Ukrainian laws. These amounts are not included in the employee's salary and must be covered separately by the employer.

What is the minimum wage information in Ukraine?

Effective April 1, 2024, the minimum wage in Ukraine is set at UAH 8,000 per month or UAH 48 per hour.