Payroll and HR administration outsourcing in Ukraine

Payroll in Ukraine, handled correctly.

We run payroll and HR paperwork for Ukrainian companies, for international groups with companies in Ukraine, and for foreign companies that work with Ukrainian contractors (ФОП). We use our own software, so we follow new rules fast. Every step is on record, ready for an inspector.

Thirty minutes, no obligation, and nothing switches over until you decide.

Month close
March 2026  ·  214 employees, 41 contractors
Checks running
Threshold rises on 1 SeptemberAll 214 cleared UAH 21,617.50 this quarter. From 1 September the floor becomes UAH 25,941, three minimum wages. On today’s salaries, 18 would fall below it.
3 contractor filings outstandingFlagged on the 20th, while the month can still be corrected. Deviation notice issued.
Indexation base verifiedChecked against CMU Resolution 100 before the calculation ran.

Illustrative view of a month close. Not client data.

Who we work for

Three kinds of companies come to us. They all want the same thing: payroll and HR that stay correct when the rules change.
Ukrainian companies

Small and mid-size employers in Ukraine

Labour and tax rules change many times a year. You want payroll and HR that stay correct, without hiring more people.

  • New rules are in our software before they apply
  • Orders and personnel files kept the way an inspector expects
  • A fine caused by our mistake is ours to pay
International groups

Foreign owners and their companies in Ukraine

Your head office wants compliance, clear numbers and no surprises from Ukraine.

  • Reports in English or German, in your group’s format
  • A full record behind every payment
  • Data sent straight into your accounting system
Companies abroad

Foreign companies that hire Ukrainian contractors (ФОП)

You pay Ukrainian contractors from abroad. You need them to stay compliant, and your business to stay protected.

  • Each contractor’s registration, tax group and filings checked
  • Contracts that cover confidentiality, ownership of their work, and telling you about conflicts of interest
  • Set up so they stay independent contractors, not hidden employees
The record so far
0
failed inspections, across the whole history of the firm

Sixteen years of Ukrainian payroll. More than 500 employees across 21 legal entities administered every month. No inspection has yet produced a finding we had to answer for.

And if one ever does, the contract makes the penalty ours to pay, not yours.

We carry the consequence

A penalty from a payroll inspection is ours to pay. That is a clause, not a statement of intent.

Built for international employers

German owned and managed, in Ukraine since 2008. Reporting in the format your group already uses.

Checked before the month closes

Validated on the way in, not corrected after an auditor or an inspector has found it.

Confidential by default

We name no client in anything that leaves our hands. If we named them to you, we would name you next.

What makes APEX AV different

Six things we built so your payroll and HR stay correct, connected and on record.
In

What comes in

  • HR orders and primary documents
  • Your HR management system
  • Your time-tracking system
  • Changes you send us
Check

Compliance firewall

Every document and order is checked against the rules. A wrong one stops here, with the reason.

Engine

APEX Cache

Our own software, on InterSystems technology from the USA. Our own developers update it.

  • Payroll budgets
  • Test runs before the real payroll
  • Reports in several languages
Out

What goes out

  • Salary files for your banks’ client-bank systems
  • Tax reports for M.E.Doc
  • Postings for your accounting system
Archive

Every month, every document and every calculation is kept. The record is there when an auditor asks about costs from years ago, or when you need to defend a claim.

How your payroll data moves through APEX Cache.

Own software

Our own payroll software, built on InterSystems technology

APEX Cache runs on technology from InterSystems, a US company. It is ours, so when a law or a form changes, our developers update it quickly and at low cost. You never wait for a vendor.

Made to fit

Adjusted to the way you work

Reports in several languages, links to your HR and time-tracking systems, payroll budgets, and test runs before the real payroll. We add what you need.

Connected

Data goes where it needs to go

Salary files go to your banks’ client-bank systems. Tax reports go to M.E.Doc. Postings go to your accounting system. Nobody types the same numbers twice.

Archive

Your full history, kept safe

Every month’s data and documents stay in our archive. If there is a dispute, the record is there to defend you. If an auditor asks about costs years back, the answer is there too.

Compliance firewall

Mistakes are stopped before they cost you

Every primary document and HR order is checked against the rules before it reaches payroll. A wrong one does not go through. It comes back with the reason.

One system

Employees, contractors and gig workers in one place

Employees, ФОП contractors, civil contracts (ЦПХ) and Diia City gig specialists sit in one system. Each group has its own workflow and its own reports, so nothing gets mixed up.

The penalty guarantee

If an inspection finds a payroll penalty, we pay it

Indexation is the clearest case. Miss it and the State Labour Service treats it as a breach of the minimum state guarantees in pay: two minimum wages per employee, UAH 17,294 at the 2026 rate, charged per person rather than per incident. On a payroll of two hundred that is close to UAH 3.5 million, from one calculation rule nobody applied.

Most outsourcing contracts leave that with you and promise care instead. Ours does not. Where the penalty results from work we performed, the contract makes it ours to pay, on the terms set out here. It is the reason we check on the way in rather than reconcile afterwards.

What the clause actually says
Covered
Penalties, arrears, interest and surcharges imposed on you where they arise from our calculation, our filing or our deadline.
Not covered
Data you gave us that was wrong. Written advice from us that was not acted on. And how you choose to structure contractor engagement, which is your decision rather than our work.
The fee as well
We refund what you paid us for the affected period. That sits outside the cap.
Capped at
The greater of twelve months of fees or EUR 25,000, in aggregate per contract year.

Ask to read the clause at the first meeting, before any pricing conversation. It is the proof that matters.

What we run for you

The whole payroll function, or the part you cannot staff

Most companies come to us for one thing and hand over the rest within a year. You can start anywhere on this list.
Payroll

Monthly payroll accounting

Gross to net, unified social contribution (ЄСВ), personal income tax (ПДФО) and the military levy, payslips, bank files, and every statutory report filed on time and in your name.

HR administration

Personnel records and orders (кадрове діловодство)

Orders, the staffing schedule (штатний розпис), personnel files, leave and sick records, hiring and dismissal paperwork, kept in the state that an inspection expects to find.

Critical staff

Reservation from mobilisation (бронювання)

We track the qualifying salary threshold in every month of the reporting quarter, not just the average, and flag a break before it costs you the reservation.

Contractors

Private entrepreneurs and civil contracts (ФОП, ЦПХ)

Contracts, payments and documentation handled so that a contractor relationship stays a contractor relationship when somebody looks at it closely.

Migration

Moving off 1C and BAS

If your payroll still sits on 1C or a BAS product, we take the data out, reconcile it against your filed reports, and run the first month in parallel.

Group reporting

Reporting your parent can read

Cost centre breakdowns, accruals and provisions in the layout your head office already uses, in English, on your closing calendar rather than ours.

How a month actually closes

The same four steps every month. You see the result on a fixed date, and you see the exceptions before the payment run, not after it.
01

You send what changed

New starters, leavers, absences, bonuses, hours. By email in whatever form suits you, or straight from your own system. We do not ask you to learn our software.

Your effort ends here
02

The engine checks it

Every entry is tested against the rules that apply this month: minimum wage, reservation thresholds, leave entitlement, average earnings, document completeness.

Exceptions raised, not buried
03

You approve the run

You receive the register, the cost breakdown and a short list of anything that needs a decision. Nothing is paid or filed until you have signed it off.

One decision, one page
04

We file and stand behind it

Bank file, payslips, statutory reports. The month is archived with every document and every calculation retained, so an inspection can be answered from the record.

Covered by the penalty clause
References

We will not show you another company’s name

You will meet providers who open with a client list. It is the easiest slide in the deck and it is worth asking what it costs the companies on it.

We hold salary data, personnel files and contract terms for our clients. A firm that treats one client’s identity as a marketing asset will treat yours the same way. So we do not name clients, we do not confirm or deny whether a company is one, and that rule does not have an exception for a promising prospect.

It is a fair question all the same, and here is what we put in place of a name.

What we offer instead
  1. A run on your own numbersSend us one recent month. We process it in parallel and show you what our engine produces beside what you produced, line by line.
  2. A written finding, before you commitWe review your current payroll and personnel records and give you the exposure we found in writing, whether or not you go on to appoint us.
  3. The clause itselfRead the penalty provision in our standard contract at the first meeting. It is the proof that matters, and it does not depend on trusting a testimonial.
  4. A reference, if a client consents in writingSome clients will speak to a prospect. We ask them first, in writing, every time. We never volunteer them.
Industries we have run payroll in since 2008
AgricultureGrowing, processing and export operations
ManufacturingPlants with shift patterns and hazard premiums
DistributionMulti-site retail and logistics headcount
IT and technologyDiia City residents and private entrepreneur (ФОП) developers
Professional servicesMixed employee and contractor teams
International groupsUkrainian entities reporting to a foreign parent

The questions we are actually asked

Our payroll runs on 1C. Is that now illegal?

Two facts belong together here, and you should be careful of anyone who gives you only one of them.

The List of software and network equipment banned from use is real. It was created by Cabinet of Ministers Resolution 1335 of 22 October 2025, and the State Service for Special Communications published its first version on 6 January 2026. The 1C line, the BAS products and UA-Бюджет are on it.

The enforcement law is not in place. Draft law 13505, which would have attached sanctions to the list, failed its first reading on 30 June 2026, roughly thirty votes short. So today the list carries reputational and procurement consequences rather than a direct fine.

What that means in practice: you are not committing an offence this month, and you are also relying on a parliamentary result going the same way twice. Most companies that have moved did so because a bank, an auditor, a Prozorro tender or a foreign parent asked the question, not because an inspector did.

What happens to our payroll accountant?

Usually they stay and stop doing payroll. In most companies the payroll person is also the only one who understands the personnel records, the union agreement and the local exceptions, and that knowledge is worth more than the keystrokes.

Some clients keep them as the internal owner of the relationship with us. Some move them to controlling or HR work that was never getting done. We do not require a redundancy and we will not advise you on one.

What exactly does the penalty guarantee cover?

Where a penalty arises from work we performed, the contract makes it ours to pay. It has been a standard term for years rather than a promotional offer.

It is not unlimited and no honest provider would claim otherwise. The scope, the conditions and what sits outside it are written into the contract, and we go through that clause with you at the first meeting rather than at signature. If a provider tells you they cover everything with no conditions at all, ask to read the clause.

How long does a migration take, and what breaks?

For a typical company the first correct month runs about six to eight weeks after we get access to the data. Larger or messier estates take longer, and we tell you which one you are after the review rather than before it.

Nothing breaks, because we do not switch you over. We run the first month in parallel: your existing system produces its result, we produce ours, and the two are reconciled line by line before anything is filed. You approve the switch after you have seen them agree, not before.

We use SAP. Can you work with it?

Yes, and it is a common situation. A group standardises on SAP, then finds that running Ukrainian payroll inside it is either not feasible or not worth what it costs to configure and maintain.

The usual arrangement is that SAP stays the system of record for finance and HR, we run the payroll calculation, and the results post back in the structure your group chart of accounts expects. Your head office sees SAP. Nobody has to explain a Ukrainian exception to it.

Who can see our salary data?

A named team, and no one else. Access is per client rather than per company, so our staff working on another client cannot open your records.

We also hold a recruitment capability, which we do not market and which is kept structurally separate. Recruitment staff have no access to payroll or HR administration data, the systems share no connection in either direction, and our contract commits us not to approach or place your employees during the engagement or for twelve months after it ends. You can ask for that in writing, and you should ask any provider who does both the same question.

What does it cost?

A monthly fee based on headcount and on how much of the function you hand over, with the migration quoted separately and fixed before it starts.

We will not put a price on this page, because the number depends on things we have not seen yet: how many contractors you carry, how many sites, how clean the personnel files are, and whether we are running payroll alone or the HR administration with it. After the review you get a fixed monthly figure, not a range.

Where does the work actually happen?

In Ukraine, by our own staff, on software we wrote and maintain. Nothing is subcontracted to another payroll bureau, and the company behind this service is APEX AV LLC, a German-owned Ukrainian entity operating here since 2008.

That matters for a reason beyond preference: when the rules change, we change the engine ourselves. We are not waiting for a vendor in another country to decide that a Ukrainian legislative amendment justifies a release.

Start with thirty minutes

Find out what your payroll is currently exposed to

We look at your current payroll and personnel records and tell you what we found, in writing. There is no charge and no obligation to appoint us afterwards.
  • 01A short call to understand your headcount, your sites and what you run today.
  • 02We review a sample of your payroll and personnel records under a signed NDA.
  • 03You receive a written finding: what is exposed, what it would cost if found, what to fix first.
  • 04If you want us to run it, you get a fixed monthly figure. If not, the finding is yours to keep.
Nothing you send us is used to sell to anyone else

Your data is reviewed by a named team under NDA and returned or deleted at your request. We do not name you as a client, before or after you become one.

Book a 30 minute call

Times shown in your own timezone. A meeting link arrives by email as soon as you book.

Prefer to write?

We reply within one working day. Ukrainian, English or German.

    Orders, timesheets and personnel files, not payroll itself.
    Optional. A sentence is enough.
    Sending
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