Vacation pay calculator

How to use the calculator

First choose what you are calculating: vacation pay for leave days or pay for unused leave paid out when you resign. The formula is the same in both cases.

Then enter your earnings. If your salary was the same all last year, enter it in the Same salary every month mode. If there were bonuses, raises, sick leave or you have worked less than a year, choose Total for the reference period: enter all pay for the 12 months before the month of leave, the number of calendar days in those months and the days to exclude.

You get the average daily pay, the gross amount, income tax and military levy, take-home pay, and the ESV the employer pays on top. The table shows vacation pay for 7, 10, 14, 17 and 24 days.

How vacation pay is calculated

Vacation pay is based on average pay under the procedure approved by Cabinet Resolution No. 100. The reference period is the 12 calendar months before the month in which the leave starts. For leave from 10 December 2026 that is December 2025 to November 2026.

Excluded are days when the employee did not work and no pay was kept: sick leave, maternity leave and unpaid leave. Earnings for those days are left out too. Under martial law public holidays are not excluded: under Article 6(6) of Law No. 2136 they are ordinary calendar days. So with no absences the divisor is 365 days, or 366 for a period that includes 29 February.

Earnings include pay for time worked, supplements, allowances and monthly bonuses. Quarterly and annual bonuses are spread across the months. One-off payments, financial aid, sick pay and pay for earlier leave are not included.

If the employee has worked less than 12 months, the period starts on the first day of the month after hiring. If there is not yet a full month, average pay is based on the job's salary rate.

Leave under martial law

While martial law is in force, the employer can limit annual main leave to 24 calendar days for the current working year (Article 12 of Law No. 2136). The remaining days are not lost: they can be used after martial law ends. Constitutional Court decision No. 3-r/2026 of 19 May 2026 preserved the right of employees under 18 and people with disabilities to leave of their full minimum length.

Public holidays that fall within the leave do not extend it. For example, 14 days of leave from 22 December end on 4 January inclusive, even though 25 December and 1 January would not count as leave days in peacetime.

Once martial law ends, public holidays will again be excluded from both the reference period and the leave days. The divisor in the formula will then shrink by the number of holidays, and average daily pay will rise slightly. You can reflect that by hand: reduce the number of days in the period in the Total for the reference period mode.

When and how it is paid

• Deadline: at least 3 days before the leave starts. If the money does not arrive in time, you can demand that the leave be moved.
• Taxes: vacation pay is taxed at 18% income tax and 5% military levy, like a salary. The employer pays 22% ESV on top.
• Leave spanning two months: vacation pay is paid at once in full, and for ESV it is split between the months the leave covers.
• Pay for unused leave: paid on the day you leave together with the final settlement, using the same formula.

Vacation pay often goes on travel or big purchases, and the month after the leave can bring a smaller salary because some days were paid in advance. An emergency fund keeps such a month from hurting your budget. The salary calculator shows your monthly take-home pay.

FAQ

Figures used in the calculation

• Personal income tax18%
  from January 1, 2016
• Military levy on salaries and interest5%
  from December 1, 2024
• ESV rate22%
  from January 1, 2016

Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.

Sources

1. Procedure for calculating average wages, Cabinet of Ministers Resolution No. 100 of 08.02.1995 (text on Factor) (in Ukrainian)
2. Debet-Kredyt citing the State Labour Service: how to calculate vacation pay, 12 calendar months before the month of leave (in Ukrainian)
3. Factor: under martial law public holidays are ordinary calendar days (Art. 6(6) of Law No. 2136), 2026 (in Ukrainian)
4. 7eminar: annual leave in 2026, 24 calendar days under Art. 12 of Law No. 2136 and Constitutional Court decision No. 3-r/2026 (in Ukrainian)
5. Law on the Organisation of Labour Relations under Martial Law No. 2136-IX (in Ukrainian)

The calculation is simplified and for reference only: the exact amount is set by payroll based on actual payments, adjustment coefficients and the timesheet. It is not legal or tax advice.