Payroll services and HR records in Ukraine
buh.ua runs payroll and HR records for Ukrainian companies (TOV) and sole proprietors (FOP) with employees. We calculate salaries, vacation pay and sick pay, work out personal income tax (PDFO), the military levy and the unified social contribution (ESV), prepare HR orders and file payroll reports with the Ukrainian tax service. We work online, our office is in Kyiv. Your company stays the employer, and we explain every figure in English. From UAH 1,500 per employee a month. Payroll is part of our accounting services in Ukraine.
Tell us about your team
Write how many employees you have, whether you run an LLC (TOV) or a FOP, and who keeps your books and HR records now. A manager replies within one business day with a price.
What payroll in Ukraine includes
Salary, vacation and sick pay
We calculate base pay, bonuses, allowances, indexation and court-ordered deductions. Vacation pay is calculated so that the employee receives it before the leave starts. When the employee is ill, the employer pays the first five days of sick leave and the Pension Fund of Ukraine pays the rest, and we prepare the documents for the fund.
Taxes and reports
We calculate PDFO at 18%, the military levy at 5% and ESV at 22%, and the payroll sheet shows how much to pay and by what date. For an LLC we file the payroll tax return (Podatkovyi rozrakhunok) every month, for a FOP every quarter.
HR orders
We draft hiring, vacation and dismissal orders from the details you send. We notify the tax service about each new employee before their first working day, as Ukrainian law requires.
Payroll sheet and reminders
Before each payday we send you the payroll sheet in Telegram, showing what each person receives and how much tax to pay. We remind you about advance payments, vacation pay and the final settlement, which is due on the day of dismissal.
HR records (kadrovyi oblik) in Ukraine
Ukrainian employers keep HR records (kadrovyi oblik). These are HR orders, notices to the tax service about new hires, personnel files, the annual vacation schedule and the working time sheet. Hiring, vacation and dismissal orders are already included in the payroll fee. If you hand HR records over to us completely, we keep the rest of the documents for a separate fee.
- personnel files and the list of documents for each employee;
- the annual vacation schedule and unused vacation days;
- the working time sheet;
- orders on transfers, salary changes and bonuses;
- military record keeping for employees;
- a check of HR documents before a labour inspection.
Your company collects employees' signatures and acknowledgements, as we do not correspond with your staff directly. If you prefer to keep HR records yourself, we give you instructions and document templates for hiring, vacations and dismissals. Scheduled labour inspections are suspended under martial law, but an unscheduled one can follow an employee's complaint. For a breach of labour law with no specific fine in the Labour Code, the labour inspectorate can fine an employer UAH 8,647 per breach if it is not fixed by the deadline in the inspector's order. What records an employer needs, and how to start from scratch, is covered in our article HR records in Ukraine. Military record keeping is included in full HR record keeping, see military record keeping for companies in Ukraine.
How much payroll and HR records cost
Payroll and HR orders, 1-19 employees
20 or more employees
Full HR record keeping
- military record keeping, unless we run your HR records in full;
- restoring payroll and HR records for past periods;
- support during labour inspections and tax audits.
All rates are in our price list. Accounting for an LLC on the single tax starts at UAH 8,000 a month, see accounting services for LLCs in Ukraine. Accounting for a FOP with employees starts at UAH 3,500 a month, and payroll is charged per employee as above. Military record keeping is included in full HR record keeping; with other fees we set it up and run it separately.
Who we run payroll for
LLCs (TOV)
What we need from you each month
- days worked, if someone did not work the full month;
- bonuses, salary changes and vacations, before we run payroll;
- sick leave, as soon as the employee goes on it;
- the new employee's details and start date, before their first working day;
- the dismissal date, as soon as it is agreed, because all amounts are due on that day.
Tell us about new hires in advance. The notice to the tax service must be filed before the person starts work, and the labour inspectorate can fine an employer 10 minimum wages, UAH 86,470 in 2026, for each employee working without proper registration. Single tax payers get a warning for the first such breach, but a repeat within two years costs 30 minimum wages. How this works for a sole proprietor is covered in our article how a sole proprietor can hire an employee. A full-time employee cannot be paid less than UAH 8,647 for a full month, and other 2026 figures are in our article minimum wage in Ukraine in 2026.
How we start
For almost 20 years we have been providing payroll outsourcing for companies in various sectors.
IT
Beauty industry
Medicine
Retail and services
Non-profit and charitable organizations
Real estate
Theatrical and concert activities
Manufacturing
Calculating salaries, vacation and sick pay, the taxes on them, the payroll sheet for payment, payroll reports to the tax service and HR orders. In Ukraine the employer withholds PDFO and the military levy from each payment and pays ESV on top. We do the calculations and filings, and your director approves the payroll sheet and makes the payments.
Payroll with HR orders starts at UAH 1,500 per employee a month for up to 19 employees, and at UAH 1,000 per employee once you have 20 or more. Full HR record keeping is starts at UAH 2,000 per employee a month. If we also keep your books, these fees are added to the accounting fee, which starts at UAH 8,000 a month for an LLC on the single tax. We give the exact price after the first call and put it in the contract. Military record keeping is included in full HR record keeping.
Personal income tax (PDFO) of 18% and the military levy of 5% are withheld from the employee, so the net salary is 77% of the gross amount. The employer also pays the unified social contribution (ESV) of 22% on top, and if the salary at the main place of work is below the minimum wage, ESV is usually calculated from UAH 8,647, which gives UAH 1,902.34. Diia.City residents pay reduced rates. More on the levy in our article military tax in Ukraine in 2026.
No. We are not an EOR and do not hire people on our own books. Your Ukrainian company or FOP is the employer, signs the contracts and pays salaries and taxes, while we handle the calculations, reports and HR paperwork. If you do not have an entity in Ukraine yet, we can register an LLC first, see company registration in Ukraine.
Salaries in Ukraine are paid only in hryvnias. The contract can set the salary as the hryvnia equivalent of an amount in USD or EUR at the NBU rate on an agreed date, usually the first day of the month. We also recommend a minimum amount in hryvnias in the contract. Taxes are calculated on the hryvnia amount.
Salaries are paid at least twice a month, no more than 16 calendar days apart and no later than 7 days after the period worked. Vacation pay is due before the leave starts. On the day of dismissal the employee receives the final settlement, including pay for unused vacation days. You set the paydays in a company order or collective agreement, and we prepare the payroll sheet in advance and remind you about each one.
In most cases these are HR orders on hiring, vacations, transfers and dismissals, a notice to the tax service before each new employee starts work, personnel files, the vacation schedule and the working time sheet. The notice is not filed for the director, because the director's details are already in the state register. We can take over the whole set or only the orders that come with payroll.
Everyone on our team signs an NDA, documents are kept in cloud storage with backups, and only the people working on your company have access. The contract sets out what we do, what the director decides and the limits of our liability. If an error is found, we correct the calculation and file an amended return where needed.
Hand your payroll and HR records over to us
Tell us how many people you employ and when payday is. We will list what we need for the first payroll and give you the price.