Ukraine Vacation Pay Calculator

What the Ukraine vacation pay calculator works out

This calculator answers the three questions that come up before a holiday or a resignation in Ukraine: how many days of annual leave you have built up, how much vacation pay you will get, and how much compensation you are owed for unused leave when you leave the job. It has two modes. Leave days counts days by working years from your hire date. Vacation pay works out your average daily pay under the Procedure for Calculating Average Wages approved by Cabinet of Ministers Resolution No. 100 (Procedure No. 100 for short), multiplies it by the days of leave or compensation and shows what reaches you after tax.

Everything follows the rules that apply in Ukraine during martial law. The most visible difference from peacetime concerns public holidays: today they count both inside the leave and in the 12-month period behind average pay. Vacation pay worked out with old instructions, or with calculators that still subtract holidays, comes out slightly too high. The date the rules were checked is shown under the result and under How it's calculated.

An employee can use it to check the payslip and plan the month of leave: vacation pay arrives in advance, and the next salary is smaller because the leave days are already paid. A small employer or bookkeeper gets a quick check before running payroll. The guide is in English, but the rules are Ukrainian law: the Labour Code, the Law on Leave and the martial-law rules for employment in Ukraine. Nothing you enter leaves your browser.

In this guide:

• how to fill in both modes and read the results;
• how many days of leave you get, how a part year is counted and what counts as service;
• the Procedure No. 100 formula, public holidays and the martial-law limits;
• compensation on dismissal, taxes and the payment deadline;
• three worked examples, what the calculator leaves out and common mistakes.

How to use the calculator

Choose a mode in What to work out: Leave days or Vacation pay. Two fields are shared by both modes.

1. Hire date: the day your employment contract took effect. Working years are counted from it.
2. Calculation date: first day of leave or dismissal: the month of this date fixes the 12 months behind average pay, and the date itself fixes how much of the current working year you have worked.

Leave days mode

3. Annual leave per working year: the chips fill in 24 days (Standard), 26 (Disability group III), 30 (Disability group I–II) and 31 (Under 18). Type any other number from 24 to 56, such as 28 for some industries.
4. Days already taken since the hire date: every day of annual basic leave taken with this employer, plus any days paid in cash instead.
5. Days that do not count towards leave service, under More options: periods such as unpaid leave agreed with the employer (see the section on service below).

Vacation pay mode

3. What it is for: Leave or Compensation on dismissal. For compensation the calculator fills in the unused days from Leave days mode.
4. Days of leave: calendar days of leave or compensation. The Unused chip fills in the balance from the first mode.
5. Earnings over 12 months: Same salary, with one Monthly salary, before tax, or By month, with the accrued pay and the days without pay for each counted month.
6. Hired on the first working day of the month: shown only when the hire month falls inside the 12-month period.

Always enter gross pay. If you only know your take-home amount, convert it with the salary calculator.

Reading the results

In Leave days mode the headline is Unused days of annual leave, with the days earned in the current working year under it and a bar splitting earned days into taken and unused. The figures show the days earned since the hire date, full working years, the dates of the current working year and this year's days before rounding; the By working year tab lists each year.

In Vacation pay mode the headline is Vacation pay (gross) or Compensation for unused leave, with the take-home amount under it, followed by the average daily pay, days paid, income tax and military levy withheld and the employer's ESV. The By month tab shows the earnings, calendar days, excluded and counted days of all 12 months. Pin to compare keeps a result to set against another case, and PDF saves a report with your inputs.

How many days of annual leave you are entitled to

Article 6 of the Law on Leave guarantees annual basic leave of at least 24 calendar days for each working year worked. The working year runs from the day the employment contract was concluded: hired on 10 March, your year runs from 10 March to 9 March, not from January to December. Leave is counted in calendar days whatever your schedule, so weekends inside the leave are days of leave (article 5).

Some industries have longer basic leave: forestry workers on the government's list get 28 days, and some mining jobs grow to 28 days with service. An employment or collective agreement can give more than the legal minimum, never less. Additional leave for harmful conditions, irregular hours or employees with children comes on top, but basic and additional annual leave together cannot exceed 59 calendar days (article 10). The calculator counts basic leave only.

Full leave for the first working year is due after six months of continuous work; before that leave is in proportion to the time worked, except for the groups listed in article 10, such as women before or after maternity leave, persons with disabilities and employees under 18. In later years leave can be taken at any time within the working year. Leave can be split at the employee's request, but one part must last at least 14 days in a row (article 12).

Leave days for a part of a working year

Days for a part year matter most on dismissal, when the employee is owed compensation for the share of leave earned so far. The law contains no formula. The Ministry of Social Policy, in its letter of 28 October 2016 No. 616/13/116-16, says that no general regulation sets the method and recommends counting in proportion to the calendar days of the working year. The calculator does exactly that.

Days this year  = annual leave × calendar days worked ÷ days in the working year
Earned in total = full working years × annual leave + days this year
Unused          = earned in total − days taken

24 × 226 ÷ 365 = 14.86 → 15 days

Calendar days worked run from the start of the current working year to the calculation date inclusive, minus the days that do not count towards leave service. Days in the working year are 365, or 366 when the year contains 29 February.

The result is rounded to a whole day by ordinary arithmetic rules: 0.5 and above rounds up. The ministry's letter recommends this rounding too; since the law sets no method, some employers always round in the employee's favour. The calculator shows the figure before rounding, so any difference is easy to spot.

Under martial law this count is simpler than in peacetime, when public holidays were taken out of both the working year and the days worked (the letter's own example uses 366 minus 11). Today there are no public holidays in the sense of article 73 of the Labour Code, so every calendar day counts.

An employee who has already taken the full leave for the current year and leaves before it ends may have the advance days deducted from the final pay, except in the cases listed in article 22 of the Law on Leave, such as conscription, redundancy and retirement. The calculator does not model that deduction: if you have taken more days than you have earned, it shows zero unused.

What counts as service for annual leave

Only certain periods count as service that earns annual leave, and article 9 of the Law on Leave lists them. They include:

• time actually worked, including part time;
• time you kept your job and all or part of your pay without working: annual leave, business trips, paid forced absence;
• sick leave paid by state social insurance benefit;
• the mandatory unpaid leave of article 25, such as up to 14 days for a mother of two children under 15 or up to 10 days on marriage, except childcare leave.

They do not include:

• unpaid leave agreed with the employer: up to 30 days a year, or open-ended when there is a threat of armed aggression or an emergency (article 26, part 4);
• the unpaid leave martial law allows on request with no time limit, and up to 90 days for an employee who has gone abroad or become internally displaced (article 12, parts 3 and 4, of Law No. 2136-IX);
• childcare leave until the child turns three and unpaid childcare leave up to age six (article 9 and article 181 of the Labour Code);
• absence of an employee whose workplace is in an area of active hostilities (article 5, part 3, of Law No. 2136-IX);
• military service on call-up or mobilisation while the job and position were kept, which article 9 expressly leaves out of the paid periods that count.

Enter such days in Days that do not count towards leave service. The calculator moves the calculation date back by that many days, so you have worked fewer days of the current year, and with many such days the dates of the working year shift too. The model places these days just before the calculation date, so for periods long ago the year-by-year table can differ slightly from personnel records, while the total of days earned stays the same.

How vacation pay is calculated: Procedure No. 100

Vacation pay is not your salary divided by days but your average pay over the past year, worked out under the Procedure for Calculating Average Wages. The period is the 12 calendar months before the month in which the leave starts or the compensation is paid (paragraph 2). For leave from 3 November 2026 that is November 2025 to October 2026, and leave from 30 November uses the same period: only the month matters.

Average daily pay = earnings over 12 months ÷ (calendar days in the period − excluded days)
Vacation pay      = average daily pay × calendar days of leave

360,000 ÷ 365 = UAH 986.30
986.30 × 24   = UAH 23,671.20

Earnings over 12 months are all pay accrued for those months, before deductions. Calendar days in the period are 365 or 366. Excluded days are time when the employee kept no pay or only part of it, such as unpaid leave, unauthorised absence or unpaid downtime; those days and any pay for them come out, as does time with no payroll data because of hostilities.

The calculator rounds the average daily pay to the kopeck before multiplying. That is common accounting practice, but the Procedure does not require it, so payroll software may differ by a few kopecks.

With less than a year worked, the period runs from the first day of the month after hiring to the first day of the month of leave. The hire month counts in full only if you started on its first working day, even if that was not the 1st. The calculator does not know the working calendar, so tick Hired on the first working day of the month in that case; otherwise the hire month is left out and a note says so.

If no month counts at all, for example when the leave falls in the hire month, average pay comes from the contract salary, raised to the minimum wage (UAH 8,647 in 2026) if it is lower. The calculator does not cover this case and shows a warning.

Public holidays and martial law

Procedure No. 100 still says that public holidays are taken out of both the divisor and the leave (paragraph 7). But those days are defined by article 73 of the Labour Code, and Law No. 2136-IX on labour relations under martial law, in article 6, part 6, suspended both article 73 and article 5, part 2, of the Law on Leave, under which holidays were not counted as leave. The Procedure has not been amended, but its "minus holidays" rule now has nothing to apply to. Three consequences follow:

1. A holiday inside your leave is part of it and does not extend it. Twenty-four days of leave are 24 calendar days in a row, even if 24 August is among them.
2. The divisor for average pay is all calendar days of the period minus excluded days: 365, not 365 minus 11.
3. Days for a part year are counted from all calendar days.

Under article 12 of Law No. 2136-IX the employer may also limit annual basic leave to 24 calendar days for the current working year. Days above 24 are carried over to after martial law or, at the employer's decision, granted unpaid. Other leave above basic leave may be unpaid too, except maternity, adoption and childcare leave until the child turns three. The employer may refuse unused days of annual leave, and staff of critical infrastructure, defence production or mobilisation tasks may be refused any leave except maternity and childcare leave until the child turns three. The carry-over does not apply to teachers, lecturers and researchers.

In decision No. 3-r/2026 of 19 May 2026 (text of the decision), the Constitutional Court held the carry-over rule unconstitutional to the extent that it does not give paid annual basic leave longer than 24 days to employees under 18 and persons with disabilities. Those provisions lost force on the day of the decision, so these employees' 26, 30 or 31 days are paid again; the rule that other leave may be unpaid was upheld. Enter more than 24 days in Vacation pay mode and the calculator reminds you of the limit but computes the amount for the days you entered.

Which payments go into the average

What goes into the 12-month earnings matters more than the formula. Paragraph 3 of Procedure No. 100 takes all accrued pay except what paragraph 4 lists, in the month it was accrued for and before tax.

A quarterly bonus is not added whole to the month it was paid in: it is divided by the working days of the quarter it was earned for and added to each month in proportion to the days worked, and only the part inside the period counts. In By month mode spread such bonuses yourself; the calculator adds up exactly what you enter.

Sick leave is a special case. For other payments based on average pay it is excluded, but for leave and compensation paragraph 3 expressly includes both the benefit and the days of illness. So do not enter sick days as excluded; add the benefit to that month's earnings.

Compensation for unused leave

On dismissal the employer pays cash compensation for every unused day of annual leave, and for the additional leave of employees with children (article 24 of the Law on Leave). There is no limit in days or years: skip 30 days over three years and all 30 are paid. Article 12 of Law No. 2136-IX confirms that this holds under martial law.

Compensation uses the same formula as vacation pay, with the 12 months before the month of dismissal and the unused days on that date. In the calculator, first find the unused days in Leave days mode, then switch to Vacation pay with the purpose Compensation on dismissal; Days of leave fills in automatically.

One transitional rule is not applied. For leave days earned before 31 December 2023, average pay for compensation is taken from payments accrued in 2023 (paragraph 2 of Procedure No. 100). If you have such old days, work them out separately with your 2023 earnings in By month mode, or compare with the payroll department's figure.

Part of the leave can be replaced with cash without leaving, but only at the employee's request and only if the annual and additional leave actually taken comes to at least 24 calendar days; employees under 18 cannot do this. Compensation on dismissal is due on the day of dismissal (article 116 of the Labour Code). If the employer delays the final pay with no dispute over the amount, it owes average pay for the whole delay, up to six months (article 117).

Taxes on vacation pay and the payment deadline

Vacation pay and compensation are taxed like salary. The calculator withholds:

• personal income tax at 18%: paragraph 167.1 of the Tax Code of Ukraine;
• the military levy at 5%: paragraph 16-1 of subsection 10 of section XX of the Tax Code.

That is 23% in total, so the employee receives 77% of the gross amount. The employer also pays the 22% single social contribution, ESV (article 8 of Law No. 2464-VI). ESV does not reduce your vacation pay, but it builds your insurance record for the state pension, so vacation pay on the books counts just like salary. Pension in Ukraine: what the state will pay and how much to save yourself explains how that record becomes a pension, and the work tenure calculator adds up years of service from job dates.

ESV has a minimum base (the minimum wage, UAH 8,647) and a maximum base (20 minimum wages, UAH 172,940 a month in 2026). Both apply to the whole month's pay including vacation pay, so the calculator shows ESV on the vacation pay alone with no minimum base. If the vacation pay by itself exceeds the maximum base, ESV is shown on the maximum base with a warning that the employer applies the cap to each month the leave falls in.

The deadline comes from article 21 of the Law on Leave: pay for the whole leave is paid before the leave starts, unless legislation, the employment contract or the collective agreement says otherwise, and article 115 of the Labour Code repeats it. The old rule of "no later than three days before the leave" was repealed in 2022 by Law No. 2352-IX. If vacation pay is late, the employee may require the leave to be moved to another period (article 11).

Because vacation pay comes in advance, the salary for the month of leave is smaller. Make sure the vacation pay covers both the trip and the usual bills until the next payday: the budget planner helps lay out such a month, and the emergency fund article with the emergency fund calculator help keep a cushion for surprises.

Worked examples

All three examples follow one person: hired on 10 March 2025 on UAH 30,000 a month, with 24 days of basic leave, all taken in the first working year. The dates are fixed, so the results do not depend on today's date.

Only the number of days and the month the 12 months count back from differ between the second and third examples. If your salary changed during the year, different dates give different average pay, and Pin to compare shows both cases side by side.

What the calculator leaves out, and common mistakes

The calculator covers annual basic leave and average pay under an ordinary employment contract. It does not cover:

• additional leave: harmful conditions, the special nature of the work, irregular hours, social leave for employees with children, study leave;
• spreading quarterly and annual bonuses over months (enter them spread in By month mode);
• 2023 earnings for leave days earned before 31 December 2023, and average pay from the contract salary when no day counts;
• second jobs, deductions for advance days, and the peacetime rules that return when martial law ends.

The result is an estimate from your numbers, not a payslip; the final figure comes from your employer's payroll records.

Common mistakes when counting leave yourself:

1. Counting by calendar year. The working year starts on the hire date, so someone hired in March has no fresh year of leave in January.
2. Subtracting public holidays. Under martial law holidays are part of the leave and the divisor; old "365 minus 11" examples inflate average pay.
3. Dividing by working days. For leave and compensation the divisor is calendar days. Working days are used for other payments, such as average pay over the last two months (paragraph 8 of Procedure No. 100).
4. Entering take-home pay. Average pay is built from gross pay; the salary calculator converts one into the other.
5. Taking the 365 days before the leave. The period is the 12 full calendar months before the month the leave starts.
6. Demanding vacation pay "three days before". That deadline was repealed in 2022; pay is due before the leave starts unless the contract says otherwise.
7. Forgetting inflation when planning next year's holiday. Vacation pay comes from last year's earnings while travel prices rise. What is inflation? A plain-English guide to why money loses value explains why.