At the end of 2025, employees of Ukrainian companies can expect an additional payment – the so-called 'thirteenth salary', which accumulates throughout the year and often comes during the Christmas holidays along with the December payment. The publication Novyny.LIVE reported on the accrual rules.
Is the Thirteenth Salary Regulated by Law in Ukraine?
According to lawyers, the essence of the bonus is an additional month's salary, which is formed gradually. If you are officially employed and diligently fulfill your duties, the employer may accrue funds as an incentive. This practice has existed for a long time, although it is not regulated by law: it is a gesture of gratitude that motivates staff for better results. In 2025, with economic challenges, such payments are becoming rare, but in stable sectors, they are the norm.
How is the Thirteenth Salary Calculated?
The calculation is simple and tied to experience: for each full month, 1/12 of your salary is accrued. For example, if the salary is 24,000 hryvnias and you have worked for 10 months, the bonus will be 24,000 ÷ 12 × 10 = 20,000 hryvnias. For a full year – the full salary amount. Accountants must take into account periods when you were not at work, but by law:
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Medical sick leave.
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Annual vacations.
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Childcare leave.
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Sick leave due to accidents.
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Leaves for occupational diseases.
These days do not reduce the bonus, as they are considered valid reasons. If the experience is incomplete, the amount is proportional. The employer may add a bonus, but the basic calculation is according to the formula. In the EU, where the tradition is stronger, the bonus is often indexed to inflation, but in Ukraine – it is at the company's discretion.
Experts advise: document labor contracts with a clause about bonuses to avoid disputes. In a crisis, a bonus is not a luxury, but a staff retention tool, especially in IT and manufacturing.
Previously, we reported on the average salaries in vacancies across Ukraine in 2025.