Complete List of Payroll-Relevant Human Resource Documents for Employees in Ukraine
Reference Guide for Ukrainian Labour Law Compliance (2026)
TABLE OF CONTENTS
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Pre-Employment Documents
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Hiring and Onboarding Documents
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Personnel Records and Registration
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Ongoing Employment Documents
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Time and Attendance Records
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Leave Management Documents
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Payroll and Compensation Documents
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Tax and Social Insurance Documents
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Employment Changes and Transfers
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Termination and Exit Documents
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Compliance and Regulatory Documents
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Digital Records (2026 Transition)
1. PRE-EMPLOYMENT DOCUMENTS
Documents Required from Employee
| Document | Ukrainian Name | Legal Basis | Mandatory? | Notes |
|---|---|---|---|---|
| Passport or ID Card | Паспорт громадянина України | Labour Code Art. 24 | ✓ Yes | Primary identification document |
| Taxpayer Identification Number (TIN) | Реєстраційний номер облікової картки платника податків (РНОКПП) | Tax Code | ✓ Yes | 10-digit unique tax ID |
| Labour Book | Трудова книжка | Labour Code Art. 48 | ✓ Yes (if exists) | Physical book being phased out by June 2026 |
| Employment History Extract | Виписка з Реєстру застрахованих осіб | Pension Fund | ✓ Yes (alternative to labour book) | From State Register of Compulsory State Social Insurance |
| Education Documents | Диплом, атестат, сертифікат | Labour Code Art. 24 | ~ If required by position | Diplomas, certificates, professional qualifications |
| Medical Certificate | Медична довідка | Labour Code Art. 24 | ~ If required by law | Mandatory for certain industries (food, childcare, healthcare) |
| Military Registration Documents | Військово-облікові документи | Law on Military Duty | ✓ Yes (for conscripts) | For Ukrainian citizens liable for military service |
| Social Insurance Certificate | Страхове свідоцтво | Pension Fund regulations | ~ Optional | Being replaced by electronic records |
| Bank Account Details | Реквізити банківського рахунку | Internal requirement | ✓ Yes (for salary transfer) | IBAN for bi-weekly salary payments |
| Work Permit | Дозвіл на працевлаштування | Law on Employment | ✓ Yes (for foreigners) | Required for non-residents unless exempt |
Internal Pre-Employment Documents
| Document | Purpose | Retention |
|---|---|---|
| Job Application | Formal request for employment | 3 years |
| CV/Resume | Candidate background information | During employment + 3 years |
| Consent to Personal Data Processing | GDPR compliance (Law on Personal Data Protection) | During employment + 1 year after termination |
| References/Background Checks | Due diligence records | 3 years |
| Medical Examination Results | Health clearance (if required) | During employment + 50 years (if hazardous work) |
2. HIRING AND ONBOARDING DOCUMENTS
Form P-1: Employment Order (Наказ про прийняття на роботу)
| Detail | Information |
|---|---|
| Legal Basis | Labour Code Art. 24, Order No. 489 of 05.12.2008 |
| Purpose | Official document confirming employment commencement |
| Mandatory Fields | – Employee full name – Position/job title – Structural unit/department – Employment start date – Salary amount – Type of employment (permanent/fixed-term) – Probationary period (if applicable) – Basis for hiring (employment contract reference) |
| Signatures Required | – Authorised company representative (director/HR) – Employee (acknowledgement) |
| Copies | Original in personnel file, copy to employee, copy to accounting/payroll |
| Retention Period | 75 years |
Employment Contract (Трудовий договір)
| Detail | Information |
|---|---|
| Legal Basis | Labour Code Art. 21-29 |
| Form | Must be in writing (mandatory since 2022) |
| Language | Ukrainian (state language) – translations permitted but Ukrainian version binding |
| Mandatory Content | – Employer and employee identification – Job title and duties – Place of work – Start date (and end date if fixed-term) – Salary (in UAH) – Working hours and days off – Leave entitlements – Probationary period (max 3 months, extendable to 6 months) – Termination conditions – Compensation and benefits |
| Copies | Original to employee, copy in personnel file |
| Retention | During employment + 75 years after termination |
Additional Onboarding Documents
| Document | Purpose | Mandatory? |
|---|---|---|
| Job Description | Detailed duties, responsibilities, KPIs | Recommended |
| Non-Disclosure Agreement (NDA) | Confidentiality obligations | If applicable |
| Conflict of Interest Declaration | Anti-corruption compliance (Law on Prevention of Corruption) | For public officials, SOEs |
| Workplace Safety Training Certificate | Occupational health and safety training completion | ✓ Yes |
| Internal Labour Regulations Acknowledgement | Confirmation employee received and read the internal rules | ✓ Yes |
| Password/Access Control Forms | IT systems, physical access | As needed |
3. PERSONNEL RECORDS AND REGISTRATION
Form P-2: Personal Card (Особова картка працівника)
| Detail | Information |
|---|---|
| Legal Basis | Order No. 489 of 05.12.2008 |
| Purpose | Comprehensive personnel record for each employee |
| Maintenance | Not legally mandatory since labour liberalisation, but widely maintained |
| Sections | Section I: General Information – Full name, date of birth – Citizenship, passport details – Tax ID (RNOCPP) – Address, contact information – Education, qualifications – Previous work experienceSection II: Military Registration – Military rank, speciality – Military registration documents – Recruitment centre informationSection III: Professional Development – Training courses – Qualifications obtained – CertificationsSection IV: Appointments and Transfers – Position changes – Department transfers – Promotion history Section V: Leave Records |
| Updates | Throughout employment (transfers, promotions, training, leave) |
| Employee Signature | Required on key entries (hiring, transfers, termination) |
| Photo | 3×4 cm colour photograph attached |
| Retention | 75 years after termination |
Labour Book (Трудова книжка) – Physical Format (Until June 10, 2026)
| Detail | Information |
|---|---|
| Legal Basis | Labour Code Art. 48; Resolution of CMU No. 301 (25.03.1993) |
| Purpose | Official record of employment history |
| Employer Obligations | – Make entry within 5 days of hiring – Record all position changes, awards – Record termination with legal basis – Return to employee on last working day – Store if employee works >5 days |
| Entry Requirements | – Chronological order – Reference to Form P-1 (hiring) or P-4 (termination) order – No abbreviations – No corrections without attestation – Seal and signature required |
| Transition Deadline | June 10, 2026 – All labour books must be scanned and uploaded to the electronic Register of Insured Persons |
| 2026 Note | ⚠️ After June 10, 2026, paper labour books no longer be accepted for pension calculations |
Electronic Labour Book / Employment History (Електронна трудова книжка)
| Detail | Information |
|---|---|
| Legal Basis | Law No. 1217-IX (05.02.2021) “On Electronic Recordkeeping of Employee Work Activity” |
| Effective Date | June 10, 2021 (5-year transition period ending June 10, 2026) |
| Administrator | Pension Fund of Ukraine via the State Register of Mandatory State Social Insurance |
| Access | Employees access via portal.pfu.gov.ua with a digital signature |
| Employer Obligations | – Upload employment data to the Register – Scan physical labour books (all pages, 300 dpi, colour, JPG/PDF, <1MB) – Submit via XML file or web portal – Complete by June 10, 2026 |
| Data Included | – Employment periods – Positions held – Salary contributions (post-2004 automatic) – Termination reasons |
| Benefits | – No loss/damage risk – Automatic pension calculation – Instant access for employees – Reduced administrative burden |
Staffing Table (Штатний розпис)
| Detail | Information |
|---|---|
| Purpose | Organisational structure showing all positions, salaries, and headcount |
| Mandatory? | Recommended but not legally required for private companies |
| Content | – Position titles – Number of positions per title – Salary ranges – Department/unit allocation – Total payroll budget |
| Updates | When organisational changes occur |
| Approval | Company director/owner |
4. ONGOING EMPLOYMENT DOCUMENTS
Personnel Orders (Накази з особового складу)
| Order Type | Form | Purpose | Retention |
|---|---|---|---|
| Hiring Order | P-1 | Document employment commencement | 75 years |
| Transfer Order | Custom/internal | Document position/location changes | 75 years |
| Promotion Order | Custom/internal | Document advancement, salary increase | 75 years |
| Leave Order | P-3 | Grant annual, sick, unpaid leave | 75 years |
| Termination Order | P-4 | Document employment end | 75 years |
| Business Trip Order | P-6 | Authorize official travel | 5 years |
| Disciplinary Action Order | Custom | Document warnings, sanctions | 75 years |
| Award/Bonus Order | Custom | Document recognitions, bonuses | 75 years |
Employment Agreements and Amendments
| Document | Purpose | Legal Basis |
|---|---|---|
| Amendment to Employment Contract | Modify essential terms (salary, hours, duties) | Labour Code Art. 32 |
| Notice of Contract Change | 2-month advance notice to employee (or immediate if martial law) | Labour Code Art. 32 |
| Supplementary Agreement | Add new terms (benefits, responsibilities) | Labour Code Art. 9 |
5. TIME AND ATTENDANCE RECORDS
Form P-5: Timesheet (Табель обліку робочого часу)
| Detail | Information |
|---|---|
| Legal Basis | Order No. 489 of 05.12.2008 |
| Purpose | Record actual hours worked by each employee |
| Frequency | Monthly (covers full calendar month) |
| Recording Method | – Continuous recording (daily entries) – Registration of deviations only (absences, overtime, holidays) |
| Codes Used | – Я (Робота) – Work – В (Вихідний) – Day off – СВ (Святковий) – Holiday – ВД (Відпустка) – Annual leave – ЛН (Лікарняний) – Sick leave – НВ (Неявка без поважних причин) – Unauthorized absence – РВ (Робота у вихідний) – Work on day off – НС (Надурочна робота) – Overtime |
| Content | – Employee name, tabular number – Daily attendance marks – Total hours worked – Total days worked – Overtime hours – Absences with reasons |
| Signatures | – Prepared by: HR/timekeeper – Approved by: Department head – Authorised by: HR director |
| Use | Basis for payroll calculation (hourly wages, overtime, leave deductions) |
| Retention | 3 years (general) / 75 years (hazardous work) |
Related Time Records
| Document | Purpose | Retention |
|---|---|---|
| Overtime Work Record | Track 120-hour annual overtime limit per employee (Labour Code Art. 65) | 3 years |
| Night Work Register | Document work between 10 PM – 6 AM (Labour Code Art. 54) | 3 years |
| Shift Schedule | Pre-approved work schedules for shift workers | 1 year |
| Vacation Schedule | Annual plan for employee leave (Labour Code Art. 79) | 3 years |
6. LEAVE MANAGEMENT DOCUMENTS
Form P-3: Leave Order (Наказ про надання відпустки)
| Detail | Information |
|---|---|
| Legal Basis | Order No. 489 of 05.12.2008 |
| Purpose | Authorise employee leave (annual, unpaid, study, etc.) |
| Types of Leave | – Annual basic leave (min 24 calendar days) – Additional annual leave (hazardous work, irregular hours) – Unpaid leave – Study leave – Maternity/paternity leave – Social leave (family reasons) |
| Mandatory Fields | – Employee name, position – Type of leave – Start and end dates – Number of days – Basis (vacation schedule, employee application, medical certificate) |
| Advance Payment | Vacation pay must be paid at least 3 days before leave starts (Labour Code Art. 21) |
| Signatures | Authorised representative, employee acknowledgement |
| Retention | 75 years |
Supporting Leave Documents
| Document | Ukrainian Name | Purpose | Mandatory? |
|---|---|---|---|
| Employee Leave Application | Заява працівника про надання відпустки | Request for leave | ✓ Yes |
| Vacation Schedule | Графік відпусток | Annual plan approved at the beginning of the year | ✓ Yes (Labour Code Art. 79) |
| Sick Leave Certificate | Листок непрацездатності | Medical proof of illness | ✓ Yes (for sick leave) |
| Maternity Leave Certificate | Лікарняний лист (вагітність та пологи) | Medical certificate (issued at 30 weeks of pregnancy) | ✓ Yes |
| Birth Certificate (for paternity leave) | Свідоцтво про народження дитини | Proof of child’s birth | ✓ Yes |
| Certificate of Child Care | Довідка про догляд за дитиною | For parental leave entitlement | ✓ Yes |
| Unpaid Leave Justification | Документи, що підтверджують причини | Proof of family/personal reasons | ~ If required |
7. PAYROLL AND COMPENSATION DOCUMENTS
Form P-7: Employee Payroll Statement (Розрахунково-платіжна відомість)
| Detail | Information |
|---|---|
| Legal Basis | Order No. 489 of 05.12.2008 |
| Purpose | Detailed payroll calculation and payment record for each employee |
| Frequency | Bi-weekly (Ukraine mandates 24 payroll cycles/year – Labour Code Art. 115) |
| Content | – Employee identification (name, tabular number, position) – Gross salary breakdown: • Base salary • Overtime • Bonuses • Allowances • Vacation pay • Sick pay (first 5 days employer-paid) – Mandatory deductions: • Personal Income Tax (18%) • Military Tax (5% since Oct 2024, was 1.5%) – Voluntary deductions (loans, alimony) – Net salary – Payment method (bank transfer, cash) – Employee signature (if cash payment) |
| Retention | 3 years |
Form P-8: Consolidated Payroll Statement (Зведена відомість)
| Detail | Information |
|---|---|
| Purpose | Summary of total payroll costs for accounting purposes |
| Content | – Total gross payroll – Total taxes withheld (PIT, Military Tax) – Total net payroll – Breakdown by department/cost centre – Employer social contributions (USC – 22%) |
| Use | Financial reporting, budgeting, and cost allocation |
| Retention | 3 years |
Payslip (Розрахунковий листок)
| Detail | Information |
|---|---|
| Legal Basis | Labour Code Art. 110 |
| Mandatory? | ✓ Yes – employer must provide an itemised payslip |
| Distribution | Each pay period (bi-weekly) |
| Required Information | – Employee name, position, pay period – Salary components (base, overtime, bonuses) – Hours worked – Gross salary – Deductions: • Personal Income Tax (18%) • Military Tax (5%) • Other deductions – Unified Social Contribution (22% – employer pays, shown for transparency) – Net salary – Payment date and method |
| Format | Paper or electronic (email, employee portal) |
| Retention | Employee keeps, employer retains payroll register (3 years) |
Salary Payment Documents
| Document | Purpose | Retention |
|---|---|---|
| Bank Transfer Register | Record of salary payments via bank | 3 years |
| Payroll Deposit Slips | Bank confirmation of payroll transfer | 3 years |
| Cash Payment Register | If salary is paid in cash (discouraged, rare) | 3 years |
| Advance Payment Record | First half of bi-weekly payment | 3 years |
8. TAX AND SOCIAL INSURANCE DOCUMENTS
Personal Income Tax (PDFO – ПДФО) – 18%
| Document | Ukrainian Name | Purpose | Frequency | Deadline |
|---|---|---|---|---|
| Monthly PIT Report | Податковий розрахунок сум доходу, нарахованого (сплаченого) на користь платників податків – фізичних осіб, і сум утриманого з них податку | Report income paid and PIT withheld | Monthly (since 2025) | 20th of the following month |
| PIT Payment | Перерахування ПДФО до бюджету | Remit withheld PIT to the State Tax Service | Monthly | 20th of the following month |
| Annual PIT Reconciliation | Річна податкова декларація про майновий стан і доходи | Annual tax return (if employee has additional income) | Annual | May 1 following year |
Military Tax (Військовий збір) – 5%
| Document | Purpose | Frequency | Deadline |
|---|---|---|---|
| Military Tax Report | Included in monthly PIT report since 2025 | Monthly | 20th of the following month |
| Military Tax Payment | Remit withheld military tax | Monthly | 20th of the following month |
| Notes | Rate increased from 1.5% to 5% effective October 2024 (Law No. 4015-IX) |
Unified Social Contribution (ЄСВ – Єдиний соціальний внесок) – 22%
| Document | Ukrainian Name | Purpose | Frequency | Deadline |
|---|---|---|---|---|
| Monthly USC Report | Звіт про суми нарахованого єдиного внеску на загальнообов’язкове державне соціальне страхування | Report USC contributions on payroll | Monthly (since 2025) | 20th of the following month |
| USC Payment | Сплата ЄСВ | Pay employer USC (22% of gross payroll) | Monthly | 20th of the following month |
| Minimum USC | UAH 1,760/month per employee (22% × UAH 8,000 min wage 2025) | Monthly | ||
| Maximum Base | Capped at 20× minimum wage = UAH 160,000/month (2025) | Monthly | ||
| Rate Variations | – Standard rate: 22% – People with disabilities: 8.41% – Diia.City residents: UAH 1,760 fixed (minimum contribution) |
Monthly |
Employee Tax Card (Картка податкового обліку)
| Detail | Information |
|---|---|
| Legal Basis | Tax Code Art. 176 |
| Purpose | Document employee’s tax status, dependents, and eligibility for deductions |
| When Submitted | Upon hiring or when requesting tax benefits |
| Content | – Employee personal information – Number of dependent children (for monthly tax credit: UAH 1,200 per child if salary ≤ min wage × 2.5) – Disability status – Veteran status – Other tax deductions |
| Employer Use | Calculate correct PIT withholding |
| Updates | When an employee’s circumstances change |
Social Insurance Records
| Document | Purpose | Retention |
|—|—|—|—|
| Social Insurance Number | Unique ID in State Register of Insured Persons (Pension Fund) | Lifetime |
| Contribution History | Electronic record of all USC payments (determines pension eligibility) | Maintained by Pension Fund |
| Sick Leave Certificates | Medical certificates for sick pay reimbursement from Pension Fund (days 6+) | 3 years |
9. EMPLOYMENT CHANGES AND TRANSFERS
Transfer Order (Наказ про переведення)
| Detail | Information |
|---|---|
| Purpose | Document internal transfer (position, department, location) |
| Types | – Temporary transfer (up to 1 month, employee consent required) – Permanent transfer (employee consent required) – Transfer to another location (with employer) |
| Legal Basis | Labour Code Art. 32-33 |
| Content | – Employee details – Current position – New position – Effective date – Reason for transfer – New salary (if changed) – Employee consent |
| Labour Book Entry | Required for permanent transfers |
| Retention | 75 years |
Salary Change Documents
| Document | Purpose | Legal Basis |
|---|---|---|
| Salary Increase Order | Formalise raise, bonus structure change | Labour Code Art. 97 |
| Indexation Notice | Notify employee of mandatory salary indexation if inflation > 3% | Labour Code Art. 95 |
| Amendment to Employment Contract | Update contract terms (2-month notice required unless martial law) | Labour Code Art. 32 |
10. TERMINATION AND EXIT DOCUMENTS
Form P-4: Termination Order (Наказ про звільнення)
| Detail | Information |
|---|---|
| Legal Basis | Order No. 489 of 05.12.2008; Labour Code Art. 36-47 |
| Purpose | Officially terminate the employment relationship |
| Grounds for Termination | Must cite specific Labour Code article: – Art. 38: Employee initiative (14 days’ notice) – Art. 39: Mutual agreement – Art. 40: Fixed-term contract expiration – Art. 41: Draft/conscription – Art. 36: Redundancy (2 months notice) – Art. 40: Disciplinary dismissal (single gross violation) – Art. 40: Incompetence (poor performance) – Others as per the Labour Code |
| Mandatory Fields | – Employee name, position – Termination date (last working day) – Legal basis (Labour Code article and reason) – Reference to supporting documents (resignation letter, redundancy notice, etc.) |
| Employee Rights | – Copy of Form P-4 on the last working day – Labour book returned with termination entry – Final settlement (all wages, unused vacation pay, and severance if applicable) – Written notice of amounts paid |
| Labour Book Entry | Termination recorded with order number, date, and legal basis |
| Retention | 75 years |
Resignation Documents
| Document | Purpose | Timeline |
|---|---|---|
| Resignation Letter | Employee’s written notice to resign | 14 calendar days’ notice (Labour Code Art. 38) |
| Acceptance of Resignation | Employer acknowledgement | Within 14 days |
| Exit Interview Form | Capture feedback (optional) | On or before the last day |
Final Settlement Documents
| Document | Purpose | Deadline |
|---|---|---|
| Final Payslip | Itemized final payment (salary + unused vacation + severance) | Last working day |
| Certificate of Income Paid | Tax year-to-date income for the employee’s records | Last working day |
| Written Notice of Amounts Paid | Detailed breakdown of the final payment | Last working day |
| Certificate of Employment | Confirmation of employment dates, position, and salary (upon request) | Within 3 days of the request |
| Work Book Handover Receipt | Employee acknowledges receipt of the labour book | Last working day |
Severance Pay (Вихідна допомога)
| Situation | Amount | Legal Basis |
|---|---|---|
| Redundancy | 1-month average salary | Labour Code Art. 44 |
| Employer breach of labour laws | Min 3 months average salary | Labour Code Art. 44 |
| Company official (managing director) | 6 months’ average salary (upon termination of corporate mandate) | Labour Code Art. 41 |
| Mutual agreement | As agreed in the employment contract or settlement | Labour Code Art. 36 |
11. COMPLIANCE AND REGULATORY DOCUMENTS
Internal Labour Regulations (Правила внутрішнього трудового розпорядку)
| Detail | Information |
|---|---|
| Legal Basis | Labour Code Art. 142 |
| Mandatory? | ✓ Yes (for all employers) |
| Approval | Must be approved by the labour collective (general meeting of >50% employees) and the trade union (if it exists) |
| Content | – Working hours and breaks – Start and end times – Lunch/rest periods – Payroll dates (must specify bi-weekly schedule) – Leave procedures – Disciplinary rules – Employee rights and obligations – Employer rights and obligations – Dress code (if applicable) – Health and safety rules |
| Language | Must be in Ukrainian |
| Access | Must be accessible to all employees (posted, intranet, distributed) |
| Updates | When organisational policies change |
Occupational Health and Safety Documents
| Document | Purpose | Retention |
|---|---|---|
| Health and Safety Policy | Company-wide safety rules | Permanent |
| Risk Assessment | Identify workplace hazards | 3 years (update regularly) |
| Safety Training Register | Record of employee safety inductions | 75 years |
| Accident Investigation Report | Document workplace accidents | 75 years |
| Medical Examination Records | Periodic health checks (for hazardous work) | 50 years |
Anti-Corruption and Conflict of Interest
| Document | Legal Basis | Applicability |
|---|---|---|
| Declaration of Assets and Income | Law on Prevention of Corruption | Public officials, state-owned enterprises |
| Conflict of Interest Declaration | Law on Prevention of Corruption | Public sector employees, certain private sector |
| Gift Register | Law on Prevention of Corruption | Public officials |
Data Protection and Confidentiality
| Document | Purpose | Legal Basis |
|---|---|---|
| Consent to Personal Data Processing | GDPR compliance | Law on Personal Data Protection No. 2297-VI |
| Confidentiality Agreement | Protect trade secrets, sensitive information | Civil Code, employment contract |
| Non-Compete Agreement | Restrict post-employment competition (limited enforceability in Ukraine) | Civil Code |
12. DIGITAL RECORDS (2026 TRANSITION)
Electronic Employment Record (Електронний облік трудової діяльності)
| System | Administrator | Access | Purpose |
|---|---|---|---|
| State Register of Insured Persons | Pension Fund of Ukraine | portal.pfu.gov.ua | Central repository of employment history |
| Electronic Cabinet for Employers | Pension Fund of Ukraine | User account with a digital signature | Upload employee data, submit reports |
| Diia.Employment (Planned) | Ministry of Digital Transformation | Diia mobile app | Employee access to the digital labour book |
2026 Digital Transition Requirements
| Requirement | Deadline | Action Required |
|---|---|---|
| Scan all physical labour books | June 10, 2026 | – All pages in colour, 300 dpi, JPG/PDF, <1MB – Upload to Pension Fund portal |
| Return labour books to employees | After scanning | Employee signs receipt acknowledging return |
| Submit employment data via XML | June 10, 2026 | For all employment periods, especially pre-2004 |
| Verify employee records | Before June 10, 2026 | Employees should check their electronic records for accuracy |
Digital Reporting (2025 onwards)
| Report Type | Frequency | Submission Method | Portal |
|---|---|---|---|
| PIT, Military Tax, USC | Monthly | Electronic filing (XML format) | tax.gov.ua (State Tax Service) |
| Statistical Salary Reports | Monthly/Quarterly | Electronic filing | ukrstat.gov.ua (State Statistics Service) |
| Employment Data Updates | Real-time (hiring, termination) | Electronic notification | portal.pfu.gov.ua (Pension Fund) |
SUMMARY TABLE: CRITICAL PAYROLL-RELEVANT DOCUMENTS
| Document | Form | Frequency | Retention | Payroll Impact |
|---|---|---|---|---|
| Employment Order | P-1 | Upon hiring | 75 years | Establishes salary, start date |
| Employment Contract | Custom | Upon hiring | 75 years | Defines salary, benefits, and terms |
| Personal Card | P-2 | Ongoing (updates) | 75 years | Tracks position, salary changes |
| Labour Book | Physical/Electronic | Ongoing | Lifetime (employee) | Confirms employment history, pension eligibility |
| Timesheet | P-5 | Monthly | 3 years | Basis for salary calculation, overtime, leave deductions |
| Leave Order | P-3 | Per leave | 75 years | Vacation pay calculation |
| Payroll Statement | P-7 | Bi-weekly | 3 years | Salary payment record |
| Payslip | Custom | Bi-weekly | 3 years (employer) | Employee payment transparency |
| PIT Report | Tax form | Monthly | 5 years | Tax withholding and remittance |
| Military Tax Report | Tax form | Monthly | 5 years | Tax withholding and remittance |
| USC Report | Social insurance form | Monthly | 5 years | Social contribution remittance |
| Termination Order | P-4 | Upon termination | 75 years | Final settlement, severance calculation |
DOCUMENT RETENTION SCHEDULE
| Retention Period | Document Types |
|---|---|
| 75 years | Personnel orders (P-1, P-3, P-4), employment contracts, personal cards (P-2), transfer orders, disciplinary actions, termination records |
| 50 years | Medical examination records (hazardous work) |
| 5 years | Tax reports (PIT, USC, military tax), business trip orders (P-6) |
| 3 years | Timesheets (P-5), payroll statements (P-7, P-8), vacation schedules, sick leave certificates, overtime records |
| 1 year | Shift schedules, temporary correspondence |
| Permanent | Regulatory documents (internal labour regulations, health and safety policies), collective agreements |
KEY DEADLINES FOR 2026
| Date | Requirement | Consequence of Non-Compliance |
|---|---|---|
| 10th of each month | Notify the State Fiscal Service of new hires | Fine: UAH 4,723 per unreported employee |
| 20th of each month | Submit PIT, Military Tax, USC reports and payments | Penalties: 10% of the unpaid amount + daily interest |
| June 10, 2026 | Scan and upload all labour books to the electronic Register | ⚠️ Paper labour books no longer valid for pension calculations |
| Bi-weekly | Pay salaries (max 16-day interval between payments) | Fine: UAH 510-1,700 per violation |
| May 1 (annually) | Employees file personal income tax returns (if additional income) | Penalties for late filing |
| August 1 (annually) | Employees pay annual PIT (if applicable) | Penalties for late payment |
LEGAL REFERENCES
-
Labour Code of Ukraine (Law No. 322-VIII)
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Tax Code of Ukraine (Law No. 2755-VI)
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Law on Personal Data Protection (No. 2297-VI)
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Law on Prevention of Corruption (No. 1700-VII)
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Law on Electronic Recordkeeping of Employee Work Activity (No. 1217-IX, 05.02.2021)
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Order of State Statistics Committee No. 489 (05.12.2008) – Standard forms P-1 through P-8
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Resolution of Cabinet of Ministers No. 301 (25.03.1993) – Labour Book regulations
NOTES
-
Martial Law Adjustments (2022-present): Certain labour law provisions modified during martial law, including:
-
Immediate termination permitted (not 14-day notice)
-
60-hour workweek allowed for critical infrastructure
-
Suspension of employment contracts permitted
-
90-day unpaid leave for employees leaving Ukraine or becoming IDPs
-
-
Payroll Cycle: Ukraine mandates bi-weekly salary payments (24 cycles/year, max 16 days between payments) per Labour Code Article 115.
-
Language Requirement: All employment documents must be in Ukrainian (state language) per Law on State Language (2019).
-
Electronic Signatures: Legally recognised for employment contracts and internal documents per the Law on Electronic Documents and Electronic Document Flow.
-
Minimum Wage 2025: UAH 8,000/month (updated annually, typically in January).
-
Tax Rates 2025-2026:
-
Personal Income Tax: 18%
-
Military Tax: 5% (increased from 1.5% in October 2024)
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Unified Social Contribution: 22% (employer pays)
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Last Updated: January 2026
Compiled by: Based on the Ukrainian Labour Code, the Tax Code, the Pension Fund regulations, and the State Tax Service guidelines
This document is for informational purposes only and does not constitute legal advice. Employers should consult with qualified Ukrainian labour law specialists and accountants to ensure full compliance.
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