At least 673,000 workers were employed by entrepreneurs in 2024

Where are the most entrepreneurs with employees?

19 March 2025

According to the State Tax Service, 259,976 entrepreneurs who pay the Single Tax had employees in 2024. Over the year, the number of jobs created by entrepreneurs slightly increased. The highest number of such entrepreneurs is in Dnipropetrovsk region and Kyiv, while the biggest growth was recorded in Khmelnytskyi and Rivne regions.

The number of entrepreneurs with employees increased by 9% over the year. A total of 673,000 people are employed by 259,000 entrepreneurs—13% less than before the full-scale war.

It’s important to note that the number of employees does not directly correlate with the number of active entrepreneurs or the course of the war. For example, during the COVID-19 period (2020-2021), the number of such employees decreased by 11%, even though the number of entrepreneurs changed only slightly (-822).

How many people work for entrepreneurs (FOPs)?
Year20212022202320242025
Number of FOP employers262,848262,026229,166238,502259,976
Number of hired employees865,119772,340616,216659,979673,251

The Dnipropetrovsk region has the highest number of FOPs with employees—24,000, which is 9% of the total. Kyiv and Lviv region share second and third place, with 23,000 entrepreneurs each.

Compared to the period before the full-scale invasion the number of FOPs creating jobs grew by 26% in Rivne and Khmelnytskyi regions, Chernivtsi region saw a 25% increase, Volyn and Zhytomyr regions increased by 24%.

At the same time, the number of FOPs with employees dropped by 9% in Mykolaiv region and by 4% in Odesa region. A decrease is also seen in frontline and partially occupied areas.

Reminder, starting in 2025, businesses must report to the Tax Service monthly on income paid to individuals, withheld taxes, accrued social contributions. Previously, this was required quarterly.

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