Summary

The Ukrainian security system is wide ranging in nature, providing old age, disability, sickness and maternity benefits, as well as industrial injury and unemployment coverage.

Details

Contributions

Social security contributions (SSC) are typically 22% of gross salary, with, in 2026, a minimum payment of UAH 1,902.34 per month ($44) and a maximum payment of UAH 38,047 per month ($880). Contributions are paid by employers only.

Treaties

Ukraine has a limited but increasing range of social security agreements. Agreements are currently in place with 9 other European countries, including Spain, Poland and the Czech Republic. Treaties typically follow the standard model and allow for up to five years of home country coverage when individuals are posted abroad.

UK and US expatriates moving to Ukraine are likely to be exposed to double social security contributions, at least for part of their assignment.

Exemptions

The mobilised self-employed and individual entrepreneurs registered in occupied territories are amongst several categories of individuals exempt from social security contributions. Because contributions are paid by employers only, and due to the low level of contribution, employment structuring is not effective in reducing the overall social security cost.

Administration

Contributions for employees are managed entirely by employers. Foreign employers are required to either establish a local legal entity or set up a local branch, and payments of contributions to the authorities must be done bi-monthly.

Benefits

The Pension Fund of Ukraine administers the solidarity system. The minimum pension was increased to 2,595 UAH ($60) per month in 2026. A minimum of 15 years of contributions is required for any pension entitlement at the age of 65.

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