PDFO and the Military Levy
| Deduction | Rate | Base |
|---|---|---|
| Personal income tax (PDFO) | 18% | gross pay |
| Military levy (viiskovyi zbir) | 5% | gross pay |
| Total for the employee | 23% |
The military levy was raised from 1.5% to 5% from 1 December 2024 by Law 4015-IX, and it stays at 5% throughout 2026. Both deductions are taken from the same gross figure, with no allowance or band.
Unified Social Contribution (ESV) Paid by the Employer
The unified social contribution is 22% of gross, but it is paid by the employer on top of salary. The employee rate is 0%. The base is capped at 20 minimum wages, ₴172,940 a month in 2026, and for a full time main job it is never less than the minimum wage of ₴8,647.
On ₴33,000 a month the employer pays ₴7,260 of ESV, so the job costs ₴40,260 a month.
Worked Example on 33,000 UAH a Month
- Gross: ₴33,000 a month, ₴396,000 a year
- PDFO: ₴33,000 × 18% = ₴5,940
- Military levy: ₴33,000 × 5% = ₴1,650
- Net: ₴25,410 a month, ₴304,920 a year
- Employer ESV: ₴7,260 a month on top
The minimum wage of ₴8,647 nets ₴6,658.19 a month.
Ukrainian Net Pay at Six Salaries
| Gross a month | PDFO | Military levy | Net a month | Employer cost |
|---|---|---|---|---|
| ₴8,647 | ₴1,556.46 | ₴432.35 | ₴6,658.19 | ₴10,549.34 |
| ₴15,000 | ₴2,700 | ₴750 | ₴11,550 | ₴18,300 |
| ₴25,000 | ₴4,500 | ₴1,250 | ₴19,250 | ₴30,500 |
| ₴33,000 | ₴5,940 | ₴1,650 | ₴25,410 | ₴40,260 |
| ₴60,000 | ₴10,800 | ₴3,000 | ₴46,200 | ₴73,200 |
| ₴200,000 | ₴36,000 | ₴10,000 | ₴154,000 | ₴238,046.80 |
At ₴200,000 a month, pay above the ₴172,940 cap no longer carries employer ESV, so employer cost rises more slowly than salary.
How the 5% Military Levy Changed Net Pay
Before December 2024 the levy was 1.5%, so employees kept 80.5% of gross. Today they keep 77%. On ₴33,000 a month the change costs ₴1,155 a month, or ₴13,860 a year.
The higher rate applies to all pay accrued for December 2024 onwards, including sick pay and holiday pay. The levy funds defence spending. It is withheld by the employer together with PDFO and shown as a separate line on the payslip, and the employee cannot reduce it with tax discounts.
What Is Taxed and What Is Not
- PDFO and military levy: salary, bonuses, overtime, holiday pay and sick pay paid by the employer.
- Lower military levy: some groups, such as serving military personnel, keep the 1.5% rate.
- Social tax benefit (podatkova sotsialna pilha): lowers PDFO only for very low monthly pay, below the full time minimum wage, so it is left out here.
Pay Days and Monthly Salary
Ukrainian employers must pay wages at least twice a month, usually an advance mid month and the rest after month end. Tax and the military levy are withheld from each payment, so both halves are net of 23%.
Because the rates are flat, a bonus or 13th salary simply adds 77% of its gross amount to your net pay.
Job offers in Ukraine are often quoted as a net figure. To turn a net offer into gross, divide by 0.77: a net ₴30,000 needs a gross of ₴38,961. The Net to Gross Calculator does the same for other countries.
Employees Compared With FOP Contractors
Many Ukrainians work as individual entrepreneurs (FOP) on the simplified tax system instead of an employment contract. They pay a single tax and their own ESV rather than PDFO, so their net pay does not follow this calculator. Use it only for wages under a labour contract.
The difference matters when you compare offers. An employment contract brings paid leave, sick pay and pension service paid through the employer's ESV, while a FOP arrangement shifts those costs and records onto you. Compare the net amount and the protections together, not the headline figure alone.
Assumptions and Sources for Ukraine
- Labour contract at the main place of work, full time, Ukrainian tax resident.
- Military levy at the general 5% rate; no social tax benefit or tax discounts claimed in the annual return.
- Employer ESV with the 2026 minimum wage of ₴8,647 and its 20 times cap.
Sources: State Tax Service of Ukraine (tax.gov.ua) on PDFO, the military levy and ESV, and the 2026 State Budget law for the minimum wage. Rates for 2026. Compare with the Poland Gross to Net Calculator or the Europe Gross to Net Calculator.
Frequently Asked Questions
How much is 33,000 UAH gross in net?
₴25,410 a month after 18% PDFO and 5% military levy.
What is the military levy rate in 2026?
5% of gross pay for most employees, in force since 1 December 2024.
Do employees in Ukraine pay ESV?
No. The 22% unified social contribution is paid by the employer on top of salary.
What is the minimum wage net in Ukraine in 2026?
₴6,658.19 a month on ₴8,647 gross.
What is the maximum base for ESV in 2026?
₴172,940 a month, 20 times the minimum wage.
What share of gross is withheld from a Ukrainian salary?
23% at every pay level, because both rates are flat.
How much does a 33,000 UAH salary cost the employer?
₴40,260 a month: the gross pay plus 22% ESV.