Key Payroll Services in Ukraine

Payroll calculation and payslip management

In Ukraine, salary calculations follow a strict framework. Fixed pay, bonuses, overtime rules, mandatory benefits, and military tax are validated against current legal limits before a payslip is issued. Centralized Cost to Company (CTC) calculations help employers understand total employment cost, not just take-home pay.

Ukraine operates on a defined pay frequency. Most employees are paid twice per month, usually between the 15th and 20th of each month and the 31st and 7th of the following month. Salaries are paid in Ukrainian Hryvnia (UAH) through approved banking channels. Contractor payments follow a different logic and are often denominated in USD.

A standard payroll cycle in Ukraine typically includes:

  1. Collection and approval of time sheets and attendance data;
  2. Calculation of gross wages, bonuses, overtime, and benefits;
  3. Application of employee taxes and employer contributions;
  4. Disbursement of net pay across two monthly payments;
  5. Submission of payroll reports and payment of statutory liabilities.

Payslips serve as formal financial records rather than simple summaries. They provide employees and employers with a clear breakdown of each payroll cycle.

Example of a pay stub:

ComponentDescription
Employee detailsName, address, identification number, internal ID
Pay periodDates covered by the payroll cycle
EarningsBase pay, overtime, bonuses, commissions
DeductionsTaxes, social security, benefit contributions
Year-to-date totals Accumulated earnings and deductions
Net payFinal amount transferred to the employee

Independent professionals follow a different model, but documentation remains essential. Their pay records usually reflect:

  • Business identification and tax details;
  • Gross income from services or multi-role/project work;
  • Deductible business expenses;
  • Net income and estimated tax obligations.

Experienced Ukrainian payroll outsourcing companies absorb that complexity and maintain steady operations in accordance with current tax year rules.

Payroll reconciliation

Reconciliation acts as the checkpoint that aligns payroll data, bank transfers, and accounting records. Discrepancies are caught early, before they become reporting issues or employee queries.

In Ukraine, this process follows a structured cycle, tied to each payroll run and supported by quarterly reviews and a year-end audit. Strong payroll outsourcing service providers in Ukraine apply pre- and post-payroll checks and maintain clear audit trails, ensuring payroll closes accurately and without friction.

Statutory contributions

Under a standard full-time employment model, the employer carries the primary social contribution burden, calculated separately from employee taxes. Employees, in turn, see income tax and military levy deducted directly from gross pay.

Contractor arrangements follow a different structure. In this case, individuals manage their own tax and social obligations, often under the Single Tax for Individual Entrepreneurs. It’s a simplified regime widely used in Ukraine, particularly in IT and professional services.

Add Diia.City, and the framework becomes even more nuanced, offering preferential rates designed specifically for tech companies and gig specialists.

This is why payroll outsourcing services in Ukraine are often less about convenience and more about control. Providers calculate, withhold, and report each contribution correctly across employment types, ensuring nothing falls through the cracks as headcount grows.

Below is a simplified overview of how statutory contributions are structured in practice:

Type of contribution/tax
Employer’s shareUSC: 22%
Employee’s sharePIT: 18%
Military Tax: 5%
B2B contractors’ shareSingle Tax: 5%
Military tax: 1%
USC: 22% from minimum salary
Diia.City resident company’s shareUSC: 22% from minimum salary
Diia.City Gig contractor’s sharePIT: 5%
Military Tax: 5%

*The State Tax Service collects USC and distributes it among pension, unemployment, healthcare, and social insurance funds.

Veterans’ wages are generally subject to the same tax treatment as other employees. This includes:

  • Personal Income Tax: 18%
  • Unified Social Contribution (USC): 22%
  • Military Tax (or Military Levy/Defense Levy): 1.5%

If a veteran holds an officially confirmed disability certificate related to war or military service, they may qualify for a reduced USC rate of 8.41% applied to their salary. The Defense Forces of Ukraine also provide them with monetary allowances.

Mandatory benefits management

As of January 1, 2026, the statutory minimum wage is UAH 8,647 (~ $200) per month. At the same time, the Verkhovna Rada of Ukraine has opened a public discussion on a broader Remuneration reform. The proposed reform aims to modernize the wage framework by formally defining public service, updating employee guarantees, and aligning minimum wage regulation with European standards.

The standard workweek is capped at 40 hours. Overtime should not exceed 4 hours for 2 consecutive days, and 120 hours per year (this limit does not apply during martial law). When overtime applies, compensation is set at 200% of the regular rate, including work on public holidays.

Paid time off follows a defined structure:

  • Annual leave totals 24 calendar days, with excess days eligible for compensation upon request;
  • Sick leave is split between the employer and social insurance, covering 50% to 100% of the average salary;
  • Maternity leave lasts 126 calendar days, split before and after childbirth;
  • Paternity leave grants 14 paid days;
  • Additional parental leave ranges from 10 to 17 days for families with two or more children;
  • Adoption leave covers 56 days;
  • Public holidays add up to 11 paid days per year.

*Diia City gig-contract (IT): limited legal guarantees (including paid break up to 17 days); other benefits set by contract.

Probation periods typically last three months and may extend to six months, subject to trade union approval. Ukrainian labor law prescribes strict grounds for termination and notice requirements. Employees are entitled to payment for unused vacation days and, in certain cases, severance pay ranging from one to six months of average salary. Additional protections apply to employees on leave, military service members, pregnant women, parents of young children, and single caregivers.

Veteran status introduces further statutory guarantees. Eligible employees receive priority in hiring, an extra 14 days of paid leave, full sick pay funded through social insurance, and protection from dismissal in specific categories. These benefits are mandatory under Ukrainian law and apply regardless of the company's internal policy.

Mandatory benefits in Ukraine leave little room for interpretation. As a result, many employers turn to outsourcing payroll in Ukraine to maintain compliance and reduce exposure to regulatory risk.

Post-payroll reporting

Once payroll is processed, reporting turns results into formal proof of compliance. Each cycle documents earnings, taxes, and contributions, supporting audits and budgeting. In Ukraine, this discipline also ties into a broader push to build an anti-corruption-resistant public sector, supported by institutions such as NABU, SAPO, NACP, and data transparency initiatives.

Ukrainian payroll reporting follows a strict calendar and is shaped by ongoing digitalization. The financial year runs from January 1 to December 31, with monthly USC and Personal Income Tax filings submitted through Diia and the E-Cabinet of the State Tax Service of Ukraine. A qualified electronic signature is required, and reports must be filed by the 20th of the following month.

Corrections are submitted through adjustment notes, annual income certificates are issued, and records are retained for inspections. To maintain fiscal validity, many companies rely on payroll outsourcing companies in Ukraine to manage this process accurately and on time.

Value-Added Payroll Services in Ukraine

  • An Employer of Record in Ukraine acts as the legal employer. It manages payroll processing, employment agreements, labor law compliance, and benefits administration. It enables hiring in Ukraine without establishing a local legal entity.
  • A Professional Employer Organization is designed for companies that already operate through a Ukrainian entity. It follows a co-employment structure, handling payroll and HR administration while the company remains the formal employer.
  • Payroll audits focus on reviewing payroll data for correctness and regulatory alignment. The process flags discrepancies, outdated records, and inconsistencies before they escalate into compliance risks.
  • Local taxation and labor law guidance provide continuous support on tax rates, mandatory deductions, working time regulations, and reporting requirements to keep payroll aligned with Ukrainian legislation.
  • HR admin services cover the full employment lifecycle, including onboarding, contract preparation, registrations, benefits configuration, and offboarding.

Alcor

Founded in Ukraine, Alcor is operating with a clear focus on building and running software R&D centers for tech product companies. Payroll service is part of its Employer of Record, which is also supported by in-house tech recruitment and full operational services. This approach allows tech product companies to expand in a controlled, predictable way, adding up to 100 devs from LATAM and Eastern Europe within a year.

Alcor is also a Diia.City resident and a recognized critical company for the Ukrainian economy. This status allows it to employ engineers as full-time employees or gig contractors under the Diia.City legal framework, apply its specialized tax regime, and lawfully support mobilization deferrals where applicable.

Alcor has moved to alcor.com, which serves as the company’s primary website and the single official source for up-to-date information about its services and operations.

Tax compliance expertise

Alcor approaches payroll compliance through direct in-country operations instead of relying on third-party networks. The company maintains its own legal entity in Ukraine, supported by internal legal and compliance teams. This setup ensures that employer payroll contributions, mandatory taxes, and statutory reporting are processed locally and audited within the organization. In Ukraine, Alcor’s experts also guide clients through Diia.City requirements and provide dedicated accounting support.

By working with on-the-ground specialists who continuously monitor legislative changes, Alcor integrates regulatory updates straight into payroll workflows. It helps companies stay compliant and minimize labor- and tax-related risks (e.g., contractor misclassification).

Payroll processing speed & quality

Alcor runs payroll on a consistent monthly schedule that matches local Ukrainian regulations. According to information published on the company’s site, the full payroll flow is handled by dedicated payroll professionals, not through generic ticketing systems.

To support transparency and efficiency, these workflows are centralized within the company’s proprietary AlcorOS platform. The system provides both employers and team members with real-time visibility into payroll progress, approvals, and payment history. A closer look at how the platform works follows in one of the next sections.

Pricing transparency

At Alcor, payroll is embedded directly into its Employer of Record service in Ukraine. The custom pricing model favors predictability and openness, built for tech businesses that anticipate ongoing expansion.

The company uses a flexible pay-as-you-use model. There are no upfront charges, onboarding costs, buyout fees, or hidden margins. Monthly invoices reflect only the number of active team members and the specific services being used during that period.

Costs also adjust as teams scale. When headcount increases, tiered pricing applies. It lowers the average per-employee rate through built-in volume discounts.

Employee data security

Alcor applies security practices that align with enterprise expectations when handling payroll and employment-related information. Its internal processes are designed to comply with GDPR standards, with access to sensitive data restricted through clearly defined permission levels. Employee records and payroll files are stored and processed within protected environments. It helps minimize risk during compliance reviews, audits, and regulatory inspections.

The company also protects client IP through formal legal safeguards. NDAs are embedded in employment documentation as part of a broader risk mitigation strategy.

Customer support SLA

Clients are assigned a Customer Operations Manager as a single point of contact. They’re familiar with the client’s setup and handle payroll, tax, legal, and operational requests through chat and calls. This approach is reflected in client feedback on Clutch: They are very open to and timely in terms of feedback. They really do listen and care. Whenever we have questions, I can ask their team for help and they’ll reliably find a solution.

Customer support is included in the services scope. No separate fees apply. Service levels are defined in a customized SLA. The terms align with payroll timelines, approval processes, and the client’s chosen level of involvement.

Integrations & automation

AlcorOS is an internal platform used by Alcor to organize Employer of Record operations in one environment. It provides access to payroll records, employment agreements, benefits data, and team structure. Monthly payroll runs, tax payments, and statutory benefits are calculated and processed through the local payroll system in Ukraine.

Operational workflows in AlcorOS are overseen by real people. Clients communicate directly with the responsible Customer Operations Managers. Hence, support is not routed through automated queues or layered ticket systems.

Expansion flexibility

Alcor uses an operating model that supports predictable team expansion. Companies may grow their engineering teams to more than 30 devs within a three-month period, according to published case materials. Market expansion is supported by Alcor’s existing legal entities, eliminating the need to redesign payroll or employment workflows.

In-country specialists manage Ukrainian payroll regulations. Hence, legislative updates are immediately reflected in payroll processing as rules change.

Playroll

Playroll is a global employment platform centered on payroll and workforce operations. Its EOR services are closely integrated with multi-country payroll outsourcing, compliance processes, and reporting within a single system. Playroll supports hiring, paying, and managing employees and contractors across more than 180 countries.

Tax compliance expertise

Playroll embeds compliance directly into payroll workflows. Local labor laws, payroll taxes, and statutory deductions are applied automatically at the country level, as stated on their website. Regulatory changes are continuously monitored and reflected in the platform, reducing reliance on manual updates.

The system standardizes compliance processes across regions and maintains a digital audit trail for every payroll action. In-house legal and tax specialists support this setup, covering more than 60 currencies and multiple jurisdictions.

Payroll processing speed & quality

Payroll runs, adjustments, and approvals are handled through a centralized flow. It eliminates back-and-forth between Ukrainian outsourcing providers. As stated on their website, payroll processing time can be reduced by up to 80%.

Users on G2 often mention fast turnaround and clear payroll visibility during monthly cycles. One reviewer notes:

The platform is extremely easy to use and payroll amendments needing to be made for me are handled timeously and efficiently.”

Another adds:

“The platform gives me complete visibility into payroll.”

Pricing transparency

Playroll uses a transparent pricing structure. As stated on their website, Employer of Record services, including payroll, start from $399 per employee per month.

Employee data security

Employee and payroll data are protected through GDPR and SOC 2-aligned security standards.

Customer support SLA

Playroll emphasizes human-led support rather than automated ticket flows. As stated on their website, customers receive 24/5 support from in-house payroll and compliance experts. Dedicated Customer Success and Employee Success Managers are included.

Based on publicly available information, Playroll doesn’t disclose a formal Service Level Agreement for customer support on its website.

Integrations & automation

Playroll functions as a global payroll services and employment layer. Companies can connect their existing payroll providers. Also, the platform integrates with HRIS tools such as BambooHR and HiBob, and supports custom ERP connections.

Automation focuses on payroll data validation, reconciliation, and approval workflows. Multi-country payroll data is aggregated into a single view, reducing manual consolidation for HR and finance teams.

Expansion flexibility

Playroll supports gradual and parallel expansion. Companies can enter new countries, expand their teams, and respond to local payroll law changes without restructuring payroll operations. Automated controls standardize workflows across jurisdictions and track reporting timelines in one interface.

Centralized audit trails provide visibility into every payroll action, helping teams manage cross-border growth without losing oversight. As stated on their website, this structure supports long-term expansion rather than one-off market entry.

Deel

Deel is a global workforce platform focused on employment and payroll operations. It supports both employees and contractors in over 150 countries through a single interface. Its payroll outsourcing operations include salary processing, tax withholding, statutory reporting, and international transfers. The platform also provides tools for contracts, benefits, HR, and compliance tracking.

Tax compliance expertise

According to the company’s website, the platform maintains compliance with current tax rules, labor laws, and statutory reporting requirements in each supported country, including Ukraine. Payroll workflows reflect regulatory updates automatically. Manual changes are limited.

Payroll processing speed & quality

Deel structures payroll workflows around centralized review and approval. Payroll data entry, gross-to-net calculations, and payout confirmation take place in a single interface, according to information published on the company’s website. Payments cover employees and contractors.

G2 feedback reflects this setup: “Deel makes global payroll straightforward instead of a legal and administrative nightmare.”

The platform includes real-time payroll previews and automatically runs validation checks. Errors can be identified before payroll is finalized. Plus, both offer payroll management and self-serve options.

Pricing transparency

Deel’s Global Payroll begins at $29 per employee per month. US payroll pricing is available on request.

Employee data security

The platform holds SOC 1, SOC 2, and SOC 3 certifications. It also complies with ISO 27001 standards and GDPR requirements. These controls cover payroll data, employment contracts, and payment records.

Customer support SLA

The platform provides 24/7 in-app AI support. Payroll and compliance questions are also handled by assigned Customer Success Managers. Support delivery, including Deel IT, operates under a defined Service Level Agreement.

Integrations & automation

The platform includes Deel AI. This layer provides payroll insights, identifies anomalies, and generates AI-based responses inside the system.

Deel also integrates with a wide range of external systems for HR, finance, and identity management. The platform supports more than 68 native integrations. These include Workday, SAP, QuickBooks, Greenhouse, and other tools. APIs allow payroll data, approvals, and reports to sync across connected systems.

Expansion flexibility

The platform is designed to support changes in company scale over time. Organizations can expand into new countries, adjust headcount, or move payroll between EOR and own-entity models. No data migration is required. This structure is described in public platform materials as part of the system design.

Updates to local payroll legislation are applied directly in the system. Payroll cycles continue without interruption as regulations change.

Multiplier

Multiplier operates a platform for international hiring and payroll management. It supports nearshore, offshore, and onshore teams in more than 150 countries, including Ukraine. Payroll operations handle salary calculations, tax deductions, SSCs, and benefits administration. A local legal entity is not required to use the service.

Tax compliance expertise

As mentioned on Multiplier’s website, the company employs more than 100 internal legal and tax professionals. Their work focuses on local labor law, payroll taxation, and statutory requirements. Payroll rules are defined at the country level.

Compliance processes also cover permanent establishment risks. Double taxation scenarios are reviewed when applicable. Statutory registrations are completed where required.

Payroll processing speed & quality

Multiplier processes payroll using consistent cutoff dates, approval steps, and gross-to-net calculations across all locations, including Ukraine. Payments to employees are issued in local currencies, and FX handling is available. Hedging can be applied when required.

“Over time, Multiplier has proven to be very stable and dependable for ongoing payroll operations.” (G2 review)

The system provides real-time payroll previews. It also shows country-level summaries and consolidated cost views by currency and region.

Pricing transparency

Unlike EOR and contractor management plans, payroll pricing is not presented as a fixed rate. Costs vary by country scope, team size, and payroll structure. Pricing details are provided through direct discussion with the sales team.

Employee data security

The system runs on AWS cloud infrastructure. Data processing follows GDPR requirements, and the platform has SOC 2 Type I and Type II reports. ISO 27001 standards are also met.

Customer support SLA

Multiplier provides 24/7 support through its in-platform communication channels. Assistance can also be handled by assigned account or customer success managers, depending on the client setup.

“I find Multiplier to be extremely supportive, with excellent communication as the team is always ready to help with any concerns I have.” (G2 review)

Information about a formal Service Level Agreement isn’t publicly disclosed on Multiplier’s website.

Integrations & automation

The platform integrates with several HRIS solutions, including HiBob, BambooHR, and Personio, and also supports API-based connections to Workday. Payroll information, time-off records, expense data, and employee updates are synchronized across connected systems through these integrations.

Automation is used across core payroll workflows. It includes payslip generation, expense reimbursements, payroll adjustments, and standard reporting.

Expansion flexibility

Organizations can expand into new jurisdictions, adjust team size, or switch payroll arrangements without redesigning their internal setup. According to information published by Multiplier, both Employer of Record and Non-Resident Employer payroll models allow firms to enter new markets before establishing a local legal entity.

Neeyamo

Neeyamo is a global HR and payroll services provider founded in 2009. It’s focused on EOR and multi-country payroll execution. The company operates across six continents and supports international hiring without the need to set up a local entity. Its services cover payroll processing, tax and statutory compliance, onboarding, and ongoing HR administration. Everything is delivered through a proprietary platform designed for distributed workforces and cross-border operations.

Tax compliance expertise

Neeyamo builds payroll engines that translate local tax rules into gross-to-net results. These systems are tailored by 160+ countries, including Ukraine. The company also shares practical guidance on payroll tax compliance, from adapting to regulatory updates to handling deductions correctly and avoiding costly penalties. Neeyamo has earned recognition from NelsonHall, where it's positioned as a Leader for quality of delivery, operational depth, and innovation.

Payroll processing speed & quality

Neeyamo treats payroll as a real-time operation. Teams get visibility through live dashboards, status tracking, and data that stays actionable until the very last approval.

The platform runs on a single global payroll engine built for scale. Payroll cycles stay fast thanks to automated validation, native gross-to-net logic, and the ability to adjust pay drafts close to cutoff dates without breaking the flow. According to Neeyamo’s website, this technology-first setup enables it to deliver consistent payroll runs in just a few steps.

Pricing transparency

Neeyamo states that they keep pricing structured and predictable from day one. The company follows a quote-based pricing model rather than publishing fixed rates. Costs are defined after scoping payroll coverage, countries, and required modules, keeping pricing aligned with real operational needs.

Employee data security

Security is governed through audited controls and continuous oversight across payroll and HR systems.

Neeyamo covers cloud security, privacy protection, and financial control standards, including ISO 27001, SOC I Type II, SOC II Type II, and alignment with the EU GDPR. These safeguards ensure employee records stay protected at every stage of processing.

Customer support SLA

Neeyamo runs customer support through an always-on ServiceDesk. Employees and HR teams can raise requests, track cases, and resolve common issues through multilingual self-service, smart ticketing, and AI-driven assistance.

Support is embedded into the payroll platform rather than handled as a side channel. Formal SLA terms aren’t published publicly.

Integrations & automation

Neeyamo designs automation around clean data flow across global payroll and HR operations. Its Integration Manager connects upstream and downstream systems through a single gateway, keeping payroll, tax, and workforce data aligned in real time.

The platform supports certified integrations across major HRIS ecosystems and automatically detects tax changes, flagging regulatory updates as they occur.

Expansion flexibility

Neeyamo is one of the providers that removes friction from global expansion by combining payroll and compliance. Companies can activate new countries within the same platform. They also aren’t required to change providers or rebuild the system when partnering with Neeyamo.

Top Payroll Companies in Ukraine with First-Hand Local Expertise

Running payroll in Ukraine is rarely a “set and forget” operation. The country’s labor framework blends local specifics, currency regulation, and reporting discipline. This is why payroll outsourcing services providers with in-country experience stand apart. Below are payroll companies that operate with real local grounding.

  1. Alcor operates through its own legal entities in Ukraine and manages payroll internally. FTEs are paid locally in UAH, in accordance with Ukrainian banking requirements. B2B payments follow a separate foreign-currency flow, most often in USD. Payroll, employment, and compliance are handled in-house.
  2. Playroll fits this category thanks to its structured approach to Ukrainian payroll compliance and reporting. The platform supports local salary calculations, statutory deductions, and documentation aligned with Ukrainian labor requirements.
  3. Deel brings strong operational knowledge of Ukrainian payroll through standardized workflows and country-specific configurations. It supports compliant salary processing, contract management, and statutory handling.

Top Payroll Service Providers in Ukraine for Tech Unicorns

Tech unicorns hiring in Ukraine need payroll partners that can adapt to fast growth and handle local compliance without slowing teams down. The strongest providers combine Ukrainian payroll expertise with an understanding of the local tech market and operational stability.

  1. Alcor fits tech unicorns that value control and a deep understanding of the Ukrainian tech market. The company’s tech-focused approach supports large engineering teams, handles complex compensation structures, and aligns payroll closely with product-driven growth cycles.
  2. Multiplier is a solid match for tech unicorns that prioritize structure at scale. Its centralized payroll platform keeps Ukrainian payroll aligned with global processes, which helps large product teams expand without operational noise.
  3. Neeyamo suits tech unicorns running payroll at enterprise scale. Its global payroll engine applies Ukrainian payroll logic inside a unified system, including the specifics of the tech industry.