1. Lviv, 79005
Petrushevych sq 3, office 311
Phone./Fax: +380 32 297 13 90, 297 19 03
www.lvivconsult.com
info@lvivconsult.com
PAY SURVEY OF MANUFACTURING COMPANIES,
WESTERN REGION OF UKRAINE – December, 2014
Survey data
Participants: manufacturing companies operating in Lviv, Volyn, Zakarpattya and
Ivano-Frankivsk regions of Western Ukraine
 The survey was conducted in the period November, 15th
– December, 8th
2014
 Pay data is actual as of November 1, 2014.
 Employers reported salaries in UAH, gross.
 Salaries are paid and calculated on a monthly basis.
 Companies are responsible for the following taxes on labor:
– Corporate labor tax: escalating rate up to 38% tax on gross salary
– Personal deductions on salaries :
• 15% income tax
• 3,6 % additional social security tax
• 1,5% military tax
 In the report Monthly Basis Salary, Projected Annual Basic Salary for 2015
and Projected Target Total Compensation for 2015 are presented as gross
values (before taxes and deductions) in the form of statistical indicators:
Median, Average, 1 and 3 Quartiles, Adjusted Minimum and Maximum.
 Seventeen companies operational in Western Ukraine for more than 5 years participated
in the Pay Survey.
 Over 50% of participants have head count up to 500 employees and 35% of
participants employ from 500 to 4500 employees.
 95% of the Survey participants are companies with foreign capital.

2. Lviv, 79005
Petrushevych sq 3, office 311
Phone./Fax: +380 32 297 13 90, 297 19 03
www.lvivconsult.com
info@lvivconsult.com
29%
24%18%
12%
18%
Assembly operations
Light industry
Metal Working / Wood
Working
Food Processing
Others : Construction
materials and packaging
Job matching
Findings: Headcount change in the last quarter of 2014 - 2015
Findings: Merit increase: IV. 2014 - 2015
Participants were asked to match their positions with descriptions of 34 jobs grouped into 7
job families:
Manufacturing & Engineering Human Resources
Manual Workers Finance & Accounting
Quality Control Sales
Logistics & Purchasing
Will increase 25 %
Will decrease 19 %
Will remain at the same level 56 %
In comparison with the previous years the number of companies that plan head count
increase remained the same. Companies planning to reduce capacities increased by 15%
 25% of companies do no plan a merit increase in 2015; 75% of companies
will have a merit increase in 2015, 50% will review salaries in January
2015.
 Average base salaries in January 2015 will increase by 2%-8% compared to
the IV quarter 2014.

3. Lviv, 79005
Petrushevych sq 3, office 311
Phone./Fax: +380 32 297 13 90, 297 19 03
www.lvivconsult.com
info@lvivconsult.com
Findings: Reasons for merit increase in 2015
Findings: Bonus payment
Findings: Most popular benefits among surveyed companies
Findings: Average Monthly Basic Salary (median to average) for standard jobs
* Official exchange rate 8,06
uahЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙЙ /$
The unstable economic situation calls companies to retain valuable, efficient employees.
The reasons for merit increase are the following
 Employee’s individual achievements 76% of responses
 Official inflation rate 70%
 Pay policies of other companies 56%
For the first time in several years 40% of companies indicated changing currency exchange
rates as a reason for merit increase.
 80% of companies pay bonuses and other cash payments
 80% of companies pay monthly bonuses to manual workers and middle managers
and annual bonuses to top managers.
 The variable part of compensation in 2015 will on average constitute 30%-40% of
total compensation for production engineers and manual workers and not more than
15%-30% - for specialists and managers in other non-production departments.
 75% of companies offer a compensation package to employees.
 Most popular benefits remain the same: subsidized mobile connection to top and middle
management, professional training and foreign language courses to all levels of
employees
 The number of participants that provide transportation and meals increased by 25%;
additional paid vacations to employees at all levels became more popular compared to
the previous survey.
 25% of companies added industrial accident insurance to the compensation package.
Only 20% of companies offer pension plans.
100% of companies link their pay systems to UAH, 24% to Euro only for top
management positions.
Head of production, 3 years of experience 19700-20100 uah $1313-1340
General accounting specialist, 2 years of experience 4030-4100 uah $269-273
Engineer, 2-3 years of experience 5800-6000 uah $386-400
Mechanical engineer, 2 years of experience 3220-3500 uah $214-233
Non-skilled labor/Operator 2265-2350 uah $151–157
Compared to year 2012 average monthly basic salary in UAH of Production manager
increased by 25%-30%, Engineer and Accounting Specialist salaries increased by 8%-
15%. Qualified workers are paid 30% more, basic salary of non-qualified manual
workers went up only by 5-6%. *Official exchange rate: $1= 15 uah.

4. Lviv, 79005
Petrushevych sq 3, office 311
Phone./Fax: +380 32 297 13 90, 297 19 03
www.lvivconsult.com
info@lvivconsult.com
Comparison of average monthly salaries (median) (in $)
for top management in Western region of Ukraine
0
500
1000
1500
2000
2500
3000
CFO Chief
Accountant
Operation
manager
Head of HR Head of Sales Head of
Logistic
2010 (7,9)* 2011 (8,0)* 2012 (8,06)* 2014 (15)*
* Official exchange rate
In case you have questions or need additional information on 2014 Pay Survey of
Manufacturing Companies in Western Ukraine, please contact Oksana Abramenko.
+38 032 297 19 03
+38 032 297 13 90
+38 050 370 13 16
oksana.abramenko@lvivconsult.com