In Ukraine, in 2026, the amount of guaranteed hourly wages increased, below which employers are not entitled to pay. This nature of the calculation has its own characteristics, in particular, it is known whether it is necessary to make an additional payment to the amount of the minimum monthly wage if the total amount is lower. The relevant nuances are provided for in Art. 3 of Law No. 108 “On Remuneration”.
Working with hourly wages in 2026
According to the current legislation, two types of minimum wages are provided for in Ukraine: monthly and hourly. The level of these indicators is established annually by the government, laying it in the state budget for the relevant year.
In particular, in 2026, the provisions of Law No. 4695-IX “On the State Budget” provide that the minimum wage should be at the level of:
- Monthly wage – 8647 hryvnias;
- Hourly wage – 52 hryvnias.
The hourly form of remuneration is used when the results of work are measured by the amount of time worked. At the same time, if the results are measured by the amount of products (works/services) produced, then the piecework form of remuneration is used.
Under the condition of hourly remuneration, it can be determined in different ways. Thus, the basic amount of the basic salary of employees is set depending on the amount of time worked, as well as:
- the amount of the hourly tariff rate;
- the amount of the daily tariff rate;
- the amount of the monthly tariff rate (salary).
In the case of hourly remuneration, a requirement is established for employees to perform standardized tasks. They are fixed for one hour of work.
Features of calculation for hourly work
The level of the minimum wage is determined based on the minimum hourly rate and the time norm for the employee in the corresponding month. It is compared with the accrued salary for the work performed, and if the accrued amount is higher, there will be no additional payment to the minimum wage, and if it is lower, the employee will be charged an additional payment to reach the “minimum wage” level.
Under hourly pay, the basic salary for the month is calculated as the product of the hourly tariff rate of a specific employee and the hours worked in a certain period:
So, if the hourly tariff rate of a worker is 80 UAH, and in January 176 hours were worked, in February – 160 hours, then the amount of salary at the hourly rate for the month will be:
- January – 80 UAH/hour x 176 hours = 14.08 thousand UAH;
- February – 80 UAH/hour x 160 hours = 12.8 thousand UAH.
Thus, due to the different number of fully worked hours according to the monthly norm, an employee with an established hourly rate will receive a different amount of accrued salary for the month. If more hours are worked, the final amount will be higher, and if less hours are worked, the final amount will be lower.
Payment for part-time work is made in proportion to the time worked.
