Module: PYUA | Molga: 64 | Currency: UAH | Region: Europe
Field | Detail |
Statutory | ЄСВ (22% ER), ПДФО 18%, ВЗ military tax 1.5% |
Tax | ПДФО 18% + ВЗ (Військовий збір) 1.5% |
Key Feature | ЄСВ Unified Social Contribution (employer only) |
Pay Frequency | Monthly |
Banks | PrivatBank, Oschadbank, Ukrgasbank |
Ukraine-Specific Highlights
ЄСВ (Єдиний соціальний внесок — Unified Social Contribution):
- 22% on gross salary (ER only — EE exempted from 2016)
- Minimum base: minimum wage (UAH 7,100/month in 2024)
- Maximum base: 15× minimum wage per month
ВЗ (Військовий збір — Military Tax):
- Wartime measure: 1.5% EE on gross income
- Deducted from employee and remitted with ПДФО
- May increase — monitor quarterly
Note: Due to ongoing conflict, verify current NBU (National Bank of Ukraine) regulations, currency transfer restrictions, and electronic reporting requirements. Consult legal counsel for latest compliance status.
Chapter 5.5: Єдиний звіт: monthly combined ЄСВ + ПДФО + ВЗ declaration via Електронний кабінет; 1ДФ: quarterly ПДФО declaration (now merged into unified report); Відпустки: 24 calendar days minimum annual leave; Відрядження (business travel): daily allowance tax-exempt up to UAH 710/day domestic