Thirteenth Salary in 2025: Who Will Receive the Bonus and How to Calculate It.

According to inkorr.com: At the end of 2025, employees of Ukrainian companies can expect an additional reward – the so-called 'thirteenth salary'. It accumulates throughout the year and is usually paid along with the December salary, mainly before the Christmas holidays. This was reported by the publication .

Is the Thirteenth Salary Regulated by Law in Ukraine?

Lawyers explain that the essence of this bonus lies in the accrual of an additional monthly salary, which is formed gradually. If you work officially and responsibly fulfill your duties, your employer may provide this payment as an incentive. Although the practice of a thirteenth salary has been around for a long time, it is not legally secured – it is rather a gesture of gratitude that encourages employees to achieve better results. In 2025, despite economic challenges, such payments are becoming rarer, but usually remain in stable sectors.

How is the Thirteenth Salary Calculated?

The calculation of the thirteenth salary is quite simple and depends on the length of service: for each full month, 1/12 of your salary is accrued. For example, if your salary is 24,000 hryvnias, and you have worked for 10 months, your bonus will be as follows: 24,000 ÷ 12 × 10 = 20,000 hryvnias. For a full year, you will receive the entire salary amount. Accountants must take into account the days when you did not work, but according to the law:

• Medical sick leave.

• Annual vacations.

• Child care leave.

• Sick leave due to accidents.

• Leave for occupational diseases.

These days do not reduce the , as they are considered valid reasons. If the service length is incomplete, the amount is calculated proportionally. The employer may provide a bonus, but the basic calculation is performed according to the specified formula. In European Union countries, where this tradition is common, bonuses are often indexed according to the inflation level, but in Ukraine, it depends on the company's policy.

Experts advise formalizing employment contracts with a clause about bonuses to avoid potential conflicts. In times of crisis, bonuses become not a luxury but an important tool for retaining employees, especially in the IT and manufacturing sectors.