The current legislation, namely Article 73 of the Labor Code of Ukraine (hereinafter referred to as the Labor Code), defines the list of holidays and non-working days. Part one of the aforementioned article establishes the following holidays: January 1 - New Year; January 7 and December 25 - Christmas; March 8 - International Women's Day; May 1 - Labor Day; May 9 - Day of Victory over Nazism in World War II (Victory Day); June 28 is Constitution Day of Ukraine; August 24 - Independence Day of Ukraine; October 14 is Defender of Ukraine Day.

According to the second part of Article 73 of the Labor Code of Ukraine, work is also not carried out on the days of religious holidays: January 7 and December 25 - Christmas; one day (Sunday) - Easter (Easter); one day (Sunday) - Trinity.

The term "non-business days" is stipulated by the provision of Article 35 of the Constitution of Ukraine, whereby churches and religious organizations in Ukraine are separated from the state and no religion is recognized as binding by the state. As for representatives of denominations registered in Ukraine, January 7 and December 25 - Christmas, Easter (Easter) and Trinity may not be holidays according to religion, in Ukraine these four days are marked as non-working days.

Ukrainian law stipulates that wages in the holidays and non-business days are paid in excess. Thus, according to Article 107 of the Labor Code of Ukraine for work on holidays and non-business days, payment is provided for:

• to detainees - at double piece rates;
• employees who are paid hourly or daily rates in the amount of double hourly (daily) rates;

employees who receive monthly salaries:

• if work on holidays and non-working days was carried out within the limits of the monthly norm of working hours - in the amount of a single hourly (daily) rate in excess of salary;
• if the work was performed above the monthly rate, the amount of double hourly (daily) rate is above the salary.

The amount of remuneration paid to employees who are entitled to monthly wages is calculated by dividing the monthly wage by the fixed rate of working time in the enterprise for the respective categories of workers and multiplying the proportion by dividing by the actual hours worked on holidays or non-working days. At the same time for employees who worked on holidays and non-working days in excess of the standard of working time established at the enterprise, the specified share from division is doubled.

In addition to double pay, at the request of an employee who worked on a holiday (non-working) day, he may be granted another day of rest which is not paid and is his day off.

In the case of summarized accounting of working hours, work on holidays and non-working days according to the schedule is included in the norm of working time for the accounting period set at the enterprise. Hours in excess of this standard are considered overtime and paid double. Therefore, during the calculation of overtime hours in the case of summarized accounting of working hours, work on holidays and non-working days, spent above the established working time standard, during the accounting period is not taken into account, since it is already paid in double amount.

The above mentioned requirements of the Labor Code of Ukraine on the norms of remuneration for work on holidays and non-working days are the minimum state guarantees. However, employers, in accordance with the requirements of Article 97 of the Labor Code of Ukraine and Article 15 of the Law of Ukraine “On Remuneration” of March 24, 1995 No. 108/95-VR, can independently set higher levels of remuneration for work on holidays and non-working days.