Empirical research on material incentive systems at enterprises in the hospitality industry of Ukraine

This paper examines contemporary systems of material incentives in the Ukrainian hotel industry using an original dataset of 90 job postings collected in 2023–2025 from major employment platforms. A structured content analysis was applied to code wage levels, bonus rates, employment type, and the incidence of in-kind (housing, meals) and social benefits (insurance, training, corporate discounts). The resulting database enabled descriptive statistics and comparative profiling across regions, hotel typologies, star categories, and professional groups. By hotel typology, international networks set the benchmark with standardized pay bands, KPI bonuses, and comprehensive social packages. Independent hotels use flexible mixed systems with lower formalization, boutique hotels stress individualized compensatory schemes with universal in-kind support, and resort properties rely on seasonally variable bonuses combined with full social benefits. Star category analysis confirms a positive association between category (3*→5*) and compensation sophistication: 3* hotels feature compensatory models, 4* balance KPIs and development programs, and 5* adopt premium systems with individualized incentives and extensive benefits. Professional stratification is also evident: administrative/managerial roles command the highest wages and bonus intensity; mid-level specialists receive balanced mixed packages; service and technical staff rely more on in-kind benefits that offset seasonality and income variability. The study contributes an evidence-based map of compensation practices under conditions of labor shortages, migration pressures, and heightened uncertainty. Practical implications include (i) institutionalizing transparent KPI frameworks, (ii) calibrating the mix of fixed and variable pay by role and season, and (iii) expanding targeted benefits (housing, meals, transport, insurance) to strengthen retention. Limitations relate to reliance on vacancy data (offered, not realized compensation) and potential seasonal bias. Future research should triangulate postings with payroll/HR records and employer–employee surveys, and track post-2025 dynamics, including automation and ESG-driven HR innovations.