Country Profile: Ukraine | Module: PYUA | Currency: UAH | Molga: 64
Key Statutory: ЄСВ (Unified Social Contribution: 22% employer), ПДФО (personal income tax 18%), ВЗ (Military levy 1.5%), Форма 1ДФ quarterly reporting, wartime economic considerations
Key Config Items
- Molga 64; UAH; Ukrainian; fiscal year Jan–Dec
- ЄСВ (Unified Social Contribution): 22% employer-only on gross salary
- ПДФО (personal income tax): 18% flat rate
- ВЗ (Military levy — введений у 2014): 1.5% employee
- Мінімальна зарплата (minimum wage): updated frequently; wartime adjustments
- Форма 1ДФ: quarterly payroll tax declaration to State Tax Service of Ukraine
Testing & Go-Live
- ЄСВ: 22% employer-only; verify minimum salary-based floor calculation
- ПДФО 18% + ВЗ 1.5%: combined deduction accuracy
- Форма 1ДФ: quarterly electronic submission to ДПС (Tax Service)
- UAH currency inflation adjustments; minimum wage monthly check
- Wartime considerations: mobilization leave, displaced employee handling
- AMS: Minimum wage updates (frequent); martial law payroll adjustments