The minimum wage in Ukraine in 2026 is UAH 8,647 per month and UAH 52 per hour. These amounts were set from 1 January 2026 by Article 8 of the 2026 State Budget Law No. 4695-IX. Without the social tax benefit, UAH 6,658.19 of the minimum wage is left as take-home pay. Below you will find the take-home calculation, a table of the minimum wage by year since 2017, what is known about 2027 and a calculator. Data as of 10 November 2026; our own calculations are marked.
Important. The minimum wage is the lower limit of pay for a fully worked monthly (hourly) work norm, before taxes. Those who work part-time receive the minimum in proportion to the time worked. The amount for 2027 has not been adopted yet: in the text it is marked as a draft.
Minimum Wage in Ukraine 2026: Monthly and Hourly
| Item | 2026 | Source |
|---|---|---|
| Monthly minimum wage | UAH 8,647 | Article 8 of Law No. 4695-IX |
| Hourly minimum wage | UAH 52 | Article 8 of Law No. 4695-IX |
| Take-home pay without the benefit | UAH 6,658.19 | own calculation: minus 18% PIT and 5% military levy |
| ESV paid by the employer | UAH 1,902.34 | own calculation: 22% × UAH 8,647 |
| Total cost to the employer | UAH 10,549.34 | own calculation |
Compared with 2025, the minimum wage rose by UAH 647, or about 8.1% (own calculation). The Verkhovna Rada sets it in the State Budget Law at least once a year, and other laws can change it only after the budget law is amended (Article 10 of the Law on Remuneration of Labor). The minimum wage may not be lower than the subsistence minimum for able-bodied persons (Article 9 of the same law), which is UAH 3,328 in 2026 (Article 7 of Law No. 4695-IX).
For calculating payments under court decisions, the budget law uses a separate reference amount: a minimum wage equal to the subsistence minimum in paragraph seven of Article 7, that is UAH 1,600. This amount does not affect employment relations.
Minimum Wage 2026 Take-Home Pay
UAH 8,647 is the amount before tax. The employer withholds 18% PIT (UAH 1,556.46) and a 5% military levy (UAH 432.35) from it, so the employee takes home UAH 6,658.19. The employer pays the 22% ESV on top of the salary, so it does not reduce the take-home amount. The ordinary social tax benefit does not apply to the minimum wage: in 2026 it applies only to salaries of up to UAH 4,660 a month.
The calculator below is already filled in with the minimum wage of UAH 8,647. To work out another case, change the amount or choose a benefit: for example, a mother of two children under 18 on the minimum wage gets the benefit for each child and takes home UAH 7,257.23. More on the benefits and the reverse calculation is in our 2026 salary calculator article.
Salary calculator
What you take home after income tax and the military levy, and what the salary costs the employer
18% personal income tax and 5% military levy are withheld from the salary. The social tax benefit (1,664 ₴ a month) lowers the income tax base if the salary is not above 4,660 ₴; for the children’s benefits that limit is multiplied by the number of children. The benefit is given on the employee’s application at one job only. The employer pays the 22% ESV on top of the salary: at the main job at least on the minimum wage (8,647 ₴), but on no more than 172,940 ₴ a month.
Parameters as of 11.11.2026. Sources: Law on the State Budget of Ukraine for 2026, Tax Code of Ukraine, Law on the single social contribution (ESV).
The calculation is approximate and is not tax or financial advice.
What the Minimum Wage Guarantees: Top-Up, Part-Time, Hourly Pay
The guarantees are set out in Article 3-1 of the Law on Remuneration of Labor:
- No less than the minimum for a full norm. Pay for a fully completed monthly (hourly) work norm may not be lower than the minimum wage.
- What is not counted. Extra pay for adverse conditions and increased health risks, for night and overtime hours and for travelling work, as well as bonuses for holidays and anniversaries, does not count towards the minimum.
- Top-up to the minimum. If the gross pay for a fully worked month is below the minimum wage, the employer pays the difference every month together with the salary.
- Part-time work. The minimum wage is paid in proportion to the norm worked. For a half-time job the minimum in 2026 is UAH 4,323.50 (own calculation).
- Hourly pay. The hourly minimum of UAH 52 applies where an employee is paid by the hour.
An example for a half-time job (own calculation): UAH 4,323.50 without the benefit gives UAH 3,329.09 take-home pay. This salary does not exceed UAH 4,660, so on the employee’s application at one job the social tax benefit of UAH 1,664 can be applied, and the take-home pay will be UAH 3,628.61.
Minimum Wage by Year: Table Since 2017
| Year | Per month | Per hour | Budget law |
|---|---|---|---|
| 2026 | UAH 8,647 | UAH 52 | No. 4695-IX |
| 2025 | UAH 8,000 | UAH 48 | No. 4059-IX |
| 2024 | from 1 January UAH 7,100, from 1 April UAH 8,000 | UAH 42.60, from 1 April UAH 48 | No. 3460-IX |
| 2023 | UAH 6,700 | UAH 40.46 | No. 2710-IX |
| 2022 | from 1 January UAH 6,500, from 1 October UAH 6,700 | UAH 39.26, from 1 October UAH 40.46 | No. 1928-IX |
| 2021 | from 1 January UAH 6,000, from 1 December UAH 6,500 | UAH 36.11, from 1 December UAH 39.12 | No. 1082-IX |
| 2020 | from 1 January UAH 4,723, from 1 September UAH 5,000 | UAH 28.31, from 1 September UAH 29.20 | No. 294-IX |
| 2019 | UAH 4,173 | UAH 25.13 | No. 2629-VIII |
| 2018 | UAH 3,723 | UAH 22.41 | No. 2246-VIII |
| 2017 | UAH 3,200 | UAH 19.34 | No. 1801-VIII |
The minimum wage in 2025 was UAH 8,000 per month and UAH 48 per hour. The take-home pay from it was UAH 6,160: the 18% PIT and 5% military levy rates applied throughout 2025, because the levy was raised to 5% from 1 December 2024 by Law No. 4015-IX (own calculation). Over ten years, from 2017 to 2026, the minimum wage rose from UAH 3,200 to UAH 8,647, or 2.7 times (own calculation).
Minimum Wage 2027: What Is Known
The government submitted draft law No. 16000 on the State Budget for 2027 to the Verkhovna Rada on 15 September 2026. The Rada adopted it in the first reading on 28 October 2026, and as of 10 November 2026 the bill card shows the status “Being prepared for the second reading.” According to the conclusion of the Budget Committee, Article 7 of the draft provides for a minimum wage of UAH 9,546 per month from 1 January 2027, which is 10.4% more than in 2026. The Budget Declaration for 2027–2029 (Cabinet of Ministers Resolution No. 793) contains the same amount as a forecast, with UAH 10,377 and UAH 11,114 for 2028 and 2029.
If the law is adopted with this amount, the take-home pay from the 2027 minimum wage at the current rates will be UAH 7,350.42, and the minimum ESV will be UAH 2,100.12 a month (own calculation based on the draft).
Risk. UAH 9,546 is the amount in a draft law, not in a law in force. It may change before the second reading. We will update this page and the calculator parameters once the 2027 budget is adopted and published.
What Depends on the Minimum Wage
The minimum wage on 1 January is the base for a number of payments, so they change when it changes. In 2026 (own calculations):
- ESV. The minimum contribution is 22% of UAH 8,647, or UAH 1,902.34 a month; the maximum base is 20 minimum wages, or UAH 172,940 (Article 32 of Law No. 4695-IX). How FOPs pay it is explained in ESV for FOPs in 2026.
- FOP group 2. The single tax is up to 20% of the minimum wage (up to UAH 1,729.40 a month), and the military levy for groups 1 and 2 is 10% (UAH 864.70). Details: FOP group 2 in 2026.
- Income limits for single-tax payers. 167, 834 and 1,167 minimum wages: UAH 1,444,049 for group 1, UAH 7,211,598 for group 2 and UAH 10,091,049 for group 3. On group 3: FOP group 3 in 2026; on all groups: the single tax in 2026.
Risk. If part of the salary is paid “in an envelope,” no taxes or ESV are paid on it, and it will not count towards your insurance record. Forms OK-5 and OK-7 show the amount on which the employer pays ESV for you; how to get them is explained in OK-5 and OK-7 income statements online.
FAQ
Is the 2026 minimum wage before or after taxes?
Before taxes. UAH 8,647 is the gross amount from which 18% PIT and a 5% military levy are withheld. Without the benefit, UAH 6,658.19 is left as take-home pay.
What is the hourly minimum wage in 2026?
UAH 52 (Article 8 of Law No. 4695-IX). The hourly minimum applies when an employee is paid by the hour.
Can I be paid less than the minimum wage?
Not for a fully worked norm: the employer must top it up to the minimum. It can be lower only if the employee works part-time or has not completed the monthly norm; then the minimum is calculated proportionally.
Do bonuses count towards the minimum wage?
Regular bonuses that are part of the salary count. Extra pay for hazardous conditions, night and overtime hours, travelling work and bonuses for holidays and anniversaries do not (Article 3-1 of the Law on Remuneration of Labor).
When will the minimum wage change?
The new amount will be set by the 2027 budget law. Draft No. 16000 provides for UAH 9,546 from 1 January 2027, but the law has not been adopted yet, so the amount may change.
