TL;DR: For the same office roles, India and the Philippines cost a fraction of Poland: customer service pay runs about $270 to $415 a month in India and the Philippines, against about $1,800 for client information workers in Poland. Ukraine sits in between at about $840 for call centre job ads. Employer contributions add about 22% in the Philippines and Ukraine, 19% to 22% in Poland, about 9% in our Indian example and 2.25% in Romania.
Deel’s employer of record service starts at $599 a month per employee, and Remote’s at $699. JobStreet puts typical monthly pay for a customer service associate in the Philippines at PHP 20,000 to PHP 26,000, about $319 to $415, so the EOR fee alone is larger than the salary it administers. In Poland the same $599 is about a third of what a client information worker earns.
- 1Romanian employees pay their own pension and health contributions, so their net pay is about 60% of gross.
- 2India’s Labour Codes, in force since 21 November 2025, add any allowances above half of total pay back into the wage base for statutory benefits.
- 3Indian salaries are forecast to rise 9.1% in 2026, ahead of Romania and the Philippines.
- 4From 1 September 2026, a Ukrainian employee reserved from military call-up must earn at least UAH 25,941 a month.
Salaries for the Same Roles in Each Market
An accountant costs about $300 a month in India, $480 to $640 in the Philippines, $700 in Ukraine and $2,000 in Poland. The gap is widest in professional roles: Polish finance professionals average PLN 11,042 a month, about $2,959, while JobStreet puts a Philippine financial analyst at $479 to $639.
| Role, monthly pay | India | Philippines | Poland | Ukraine |
|---|---|---|---|---|
| Customer service | ₹25,833 to ₹28,333 ($270 to $297) | PHP 20,000 to PHP 26,000 ($319 to $415) | PLN 6,786, client information workers ($1,819) | UAH 37,500, call centre operator ($842) |
| Accountant | ₹28,333 to ₹30,833 ($297 to $323) | PHP 30,000 to PHP 40,000 ($479 to $639) | PLN 7,547, numerical clerks ($2,023) | UAH 31,000 ($696) |
| Financial analyst | ₹54,167 to ₹59,167 ($567 to $619) | PHP 30,000 to PHP 40,000 ($479 to $639) | PLN 11,042, finance professionals ($2,959) | UAH 40,000 ($898) |
| HR | ₹29,167 to ₹32,500, HR executive ($305 to $340) | PHP 22,000 to PHP 27,000, HR specialist ($351 to $431) | PLN 10,074, administration and management professionals ($2,700) | UAH 34,000, HR manager ($763) |
| Marketing | ₹27,500 to ₹30,000, digital marketing executive ($288 to $314) | PHP 26,000 to PHP 36,000, digital marketing specialist ($415 to $575) | PLN 10,313, sales, marketing and PR professionals ($2,764) | UAH 45,000, marketer ($1,010) |
| Sales | ₹26,667 to ₹29,167, sales executive ($279 to $305) | PHP 18,000 to PHP 25,000, sales representative ($287 to $399) | Grouped with marketing | UAH 40,000, sales manager ($898) |
| Administration | ₹31,667 to ₹35,000, admin executive ($331 to $366) | PHP 18,000 to PHP 23,000, administration assistant ($287 to $367) | PLN 7,112, office clerks ($1,906) | UAH 27,500, office manager ($617) |
Romania has no comparable role-level source. The business services association ABSL Romania puts average gross pay in the sector at RON 13,060 a month, about $2,881, with pay up 5.8% in 2025.
Notice how India and the Philippines sit close together for entry-level service and administration roles, but Philippines pulls ahead for accounting and marketing roles. Ukraine is the exception to the usual order because its job ads price call centre operators above accountants.
For more on sourcing in each market, see our guides to job boards in India and job boards in the Philippines.
Average and Minimum Wages
Official averages show the same order as the role data. Statistics Poland put the average gross wage in the enterprise sector at PLN 9,509 in July 2026, up 6.8% on a year earlier. Romania’s statistics institute reported RON 9,709 gross for the same month, and Ukraine’s reported UAH 32,243.
The Asian figures are older and wider. India’s Periodic Labour Force Survey for 2025 reports average earnings of ₹24,217 for men and ₹18,353 for women in regular salaried jobs nationwide. The Philippine Statistics Authority’s 2024 Occupational Wages Survey averaged PHP 21,544 a month in firms with 10 or more workers, and PHP 25,227 in administrative and support services, the sector that includes BPO.
India has no national minimum wage amount yet. The Code on Wages Rules 2026 set out how a national floor will be calculated but not the figure, so state rates, which vary by zone and skill level, remain the binding ones. In Metro Manila, DOLE’s Wage Order NCR-28 takes the daily rate to PHP 755 on 26 September, while an earlier, larger order stays blocked by a Pasig court injunction.
What Employers Pay on Top of Salary
Ukraine and the Philippines carry the heaviest employer charges of the five, at about 22% of salary each. In Poland, PwC puts the employer’s share at 19.21% to 22.41% of gross salary, depending on the accident insurance rate. Romania is the lightest by far, because its employees carry most social contributions themselves.
In the Philippines, the charge for a PHP 24,000 monthly salary is SSS at 10% plus PHP 30 of employees’ compensation, PhilHealth at 2.5%, Pag-IBIG capped at PHP 200, and 13th month pay, which Presidential Decree 851 makes mandatory by 24 December. That comes to PHP 5,230 a month, or 21.8%. Our Philippines payroll guide covers the full contribution tables.
India’s figure depends on how pay is structured. Employer provident fund is 12%, calculated on wages up to a ₹15,000 ceiling, according to the EPFO contribution rates. ESI adds 3.25% only below ₹21,000 of monthly wages. For a ₹28,000 salary with half counted as wages, provident fund, insurance, admin charges and a gratuity provision come to about ₹2,493 a month, or 8.9%.
- Employer social security of 19.21% to 22.41% of gross salary
- Employee contributions of 13.71%, withheld from gross pay
- Plus 1.5% to the PPK pension plan unless the employee opts out
- Pension 25% and health 10%, withheld from gross pay
- Income tax 10%
- The employer adds only the 2.25% work insurance contribution
That split is why Romanian net pay looks low against gross. The July 2026 average of RON 9,709 gross was RON 5,820 net. When a Romanian candidate quotes a net figure, the gross salary behind it is about two-thirds higher. Ukraine’s 22% unified social contribution is capped at a monthly base of UAH 129,705, and employees pay 18% income tax plus a 5% military levy.
Employer of Record Fees Change the Maths
A company without a local entity usually hires through an employer of record, and the big platforms charge a flat fee regardless of salary. Deel starts at $599 a month, while Remote and Oyster list $699. None of the three prices India, the Philippines or Eastern Europe differently on their public pages.
A flat fee hits cheap markets hardest. On a Polish salary it adds about a third; on an Indian customer service salary it more than triples the monthly cost. Cheaper platforms exist, with Multiplier listing $459 a month on annual contracts and Papaya Global from $499, but none publishes a lower rate for lower-wage countries. Our breakdown of what an EOR really costs covers the fees beyond the list price.
Two legal risks sit behind the choice. India’s Supreme Court held in July 2025, in Hyatt International Southwest Asia v ADIT, that a foreign company had a taxable presence in India through operational control, without an office of its own. In Poland, labour inspectors gained the power on 8 July 2026 to turn B2B and civil-law contracts into employment contracts by administrative decision.
Pay Rises, Attrition and English
India’s cost advantage shrinks fastest. Aon, Deloitte and EY all forecast 9.1% average salary increases in India for 2026, against increases of about 5% to 6% in the Philippines and Romania.
Attrition moves the other way. Aon’s India survey put 2025 attrition at 16.2%, down from 17.7%, while its Southeast Asia survey put the Philippines at 20.0% in 2025, up from 19.1%, with the highest projected turnover of the six markets it covers there. Each replacement repeats the recruiting cost, so a one-in-five annual turnover rate is a line in the budget, not a footnote.
Eastern Europe leads on English. The EF English Proficiency Index 2025 ranks Romania 11th and Poland 15th of 123 countries, the Philippines 28th, Ukraine 45th and India 74th. Scale points the other way: the Philippine IT and business process industry employed about 1.9 million in 2025, against 500,500 in Polish business services centres and more than 280,000 in Romania’s.
Laws Changing Hiring Costs in 2026
Every market in this comparison changed a rule that affects employer cost within the last year.
India’s change is the one most likely to raise payroll without a rate change. Under the Labour Ministry’s FAQ, when allowances exceed 50% of remuneration, the excess is added back to wages, which widens the statutory wage base at firms that kept basic pay low. Fixed-term employees now qualify for gratuity after one year instead of five.
Ukraine’s change is about who can stay at work. Men aged 23 to 60 are generally barred from leaving the country, and call-up starts at 25, DW reported. Under rules summarised by EY Ukraine, a company seeking critical status must pay an average of at least three minimum wages, which sets a pay floor for any employee it wants to keep reserved.
Hiring in Asia Without an Entity
If the Philippines fits the role, the statutory costs above are fixed; the fee model is where employers have room. Second Talent employs staff under employer of record in the Philippines and eight other Asian markets, handles SSS, PhilHealth, Pag-IBIG and 13th month pay, and matches pre-vetted candidates within 24 hours.
Estimate the full monthly cost with our EOR cost calculator, read how our Philippines EOR works, or tell us the role you need to fill.
FAQs
Is a 13th month salary mandatory in each country?
Only in the Philippines, where it equals one-twelfth of the basic salary earned in the year. Poland, Romania and Ukraine have no statutory 13th month for private employers. India requires a statutory bonus of 8.33% to 20% for eligible employees under the Code on Wages.
How much paid leave do employees get?
Poland gives 20 days a year, rising to 26 after 10 years of service. Romania gives 20 working days and Ukraine 24 calendar days. The Philippines requires 5 days of service incentive leave after a year, and India’s OSH Code gives workers one day for every 20 days worked.
How many public holidays are there in 2026?
The Philippines has 12 regular holidays and 8 special non-working days, Poland has 14 public holidays, and Romania has 16 or 17 depending on how the overlap of Whit Monday and Children’s Day on 1 June is counted. Indian holidays are set by state; Karnataka requires 10 paid holidays. Under martial law, Ukraine’s public holidays are not days off.
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