What the calculator works out
A salary comes in three different numbers, and they get mixed up all the time: the accrued one (the figure in the contract and in the job ad), the one on hand (what lands on the card) and the cost of the employee (what the employer actually spends). The calculator shows all three at once, in both directions: from the accrued salary to the amount on hand, or from the amount you want on hand back to what has to be accrued.
The salary carries 18 % income tax and the 5 % military levy - 23 % together. On top of that the employer pays the 22 % social contribution, out of their own money: it never shows on a payslip, but it is part of what an employee costs.
What each field means
- From the accrued / from the amount on hand - which way to count. The first answers "how much of this salary will reach me", the second "how much has to be accrued for the person to receive exactly this".
- Amount - monthly. The yearly figures are worked out for you under each card.
- Employment - a main job at full time, or part time and second jobs. At full time the contribution cannot be lower than 22 % of the minimum wage (8 647 ₴ in 2026), even when less was accrued. Part time, it goes off the actual salary.
Rates as of 2026
- Income tax 18 % - withheld from the salary (art. 167.1 of the Tax Code)
- Military levy 5 % - withheld from the salary (art. 16-1 of subsection 10, section XX)
- Social contribution 22 % - charged and paid by the employer on top of the salary (part 5, art. 8 of Law 2464-VI of 08.07.2010)
- Minimum wage 8 647 ₴, subsistence minimum for a working adult 3 328 ₴ - the 2026 state budget law
The tax relief (art. 169 of the Tax Code) takes 1 664 ₴ off the income-tax base, but only while the monthly salary stays under 4 660 ₴. That is below the minimum wage, so full-time work never sees it; it is left for part-time employment, and the calculator applies it automatically.
An example: 30 000 ₴ accrued
| Where | Per month | Per year |
|---|---|---|
| To the employee | 23 100 ₴ | 277 200 ₴ |
| Income tax 18 % | 5 400 ₴ | 64 800 ₴ |
| Military levy 5 % | 1 500 ₴ | 18 000 ₴ |
| Contribution 22 % (employer) | 6 600 ₴ | 79 200 ₴ |
| Costs the employer | 36 600 ₴ | 439 200 ₴ |
Of every hryvnia an employee costs, 63.1 kopiykas reach them. The rest is taxes and the contribution.
The other way round: for someone to take home 30 000 ₴, the accrued salary has to be 38 961.03 ₴, and the employer pays 47 532.45 ₴ a month for it.
The minimum wage and part-time work
An accrued minimum wage of 8 647 ₴ turns into 6 658.19 ₴ on hand and costs the employer 10 549.34 ₴.
At half time - 4 323.50 ₴ accrued - the tax relief kicks in: income tax is charged not on the whole salary but on 2 659.50 ₴, which is 478.71 ₴ instead of 778.23 ₴. The levy ignores the relief and stays at 5 % of everything. What is left on hand is 3 628.62 ₴.
And as a sole proprietor?
The "As a sole proprietor" card takes the same sum you cost the employer and treats it as a sole proprietor's income on group 3: 5 % single tax, 1 % military levy and the minimum contribution for themselves (1 902.34 ₴ a month). Out of 36 600 ₴ that leaves 32 501.66 ₴ - 9 401.66 ₴ more than the 23 100 ₴ of an employee.
The comparison is rough and deliberately shows only the money. A sole proprietor has no paid holiday, no sick leave, no severance pay and no employer contributions to their insurance record, but does have bookkeeping, filings and the risk of the arrangement being ruled an employment one. That 9 401.66 ₴ is the price those things are paid with.
What the calculator leaves out
The figures assume a plain salary for a fully worked month. Outside it are bonuses and extra pay (just add them to the accrued sum), indexation, sick pay and holiday pay (those go off average earnings), alimony and other court-ordered deductions, and the reliefs some employers qualify for. For the exact figure in a given month, read the payslip.