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Starting from January 1, 2024, Ukraine will increase the minimum wage. Additionally, the subsistence minimum is expected to rise. However, these changes mean increased taxes for businesses.
Unified social tax
Unified Social Contribution Specifically, the minimum unified social contribution, which is 22% of the minimum wage and is paid by most entrepreneurs for their employees, will increase. Since the minimum wage is planned to increase twice next year, the amount of the unified social contribution will also increase twice.
From January 1, the minimum wage will increase from the current 6,700 UAH to 7,100 UAH. It will remain at this level until July 1. During this period, the minimum unified social contribution will be 1,562 UAH.
From July 1, the minimum wage will further increase to 8,000 UAH. Consequently, the unified social contribution will increase to 1,760 UAH.
Unified Tax
Unified Tax In addition to the unified social contribution, taxes for simplified taxpayers (individual entrepreneurs) will also increase. These taxes depend on the size of the subsistence minimum. Starting from January 1, 2024, the subsistence minimum for working-age individuals will be 3,028 UAH. Tax for individual entrepreneurs (FOP) is calculated based on this subsistence minimum.
Specifically, for first-group entrepreneurs, the tax rate is 10% of the subsistence minimum, which amounts to 302.8 UAH.
As for second-group entrepreneurs, they pay a unified tax of 20% of the minimum wage. Therefore, starting from January 1, their unified tax will be 1,420 UAH.
For third-group entrepreneurs, everything will remain as it was because their taxes depend on income rather than specific budget parameters.
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