Payroll legislation changes in Ukraine for 2025 | News Flash

Increase in Military tax rate from December 1, 2024

• MT – 5% of total accrued income

Minimum indicators from January 1, 2025 remained unchanged, namely:

• Amount of the minimum salary:
  • 8 000 UAH – in the monthly amount;
  • 48.00 UAH – per hour.

• The minimum amount of SSC (Social security contributions) per month:
  • 1 760 UAH (22% from 8 000 UAH)

Change of maximum indicators from January 1, 2025

• The maximum value of the SSC calculation base per month:
  • 160 000 UAH (8 000 UAH х 20)
• The maximum amount of SSC per month:
  • 35 200 UAH (22% from 160 000 UAH)
• The maximum amount for 1 day of compensation for sick leave:
  • 5 256,24 UAH (160 000 / 30,44)

Change in the frequency of filing the Unified reporting on the SSC, PIT and MT:

• From January 1, 2025, a monthly provision of tax calculation of the amounts of income accrued (paid) in favor of taxpayers – individuals, and the amounts of tax withheld from them, as well as the amounts of accrued single contribution for employees is introduced
• The reporting deadline is up to the 20th day of the month following the reporting month.

Changes in the definition of the base month for indexation from 2025:

• The consumer price index in January 2025 is taken as 1 or 100 percent. The calculation of such an index for indexation begins in February 2025.

• At the same time, the retention of the previously determined indexation amount is not envisaged.

Summary:

• January 2025 becomes the base month;
• Indexation from February 2025 begins “from scratch”.

Anna Magdich

Managing Director | Accace Ukraine

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