In 2024, the amount of the minimum wage and subsistence minimum will change, which will affect a number of indicators for small and medium-sized businesses.
The size of the subsistence minimum for able-bodied persons
from 01.01.2024 – UAH 3082/month.
The size of the minimum wage
from 01.01.2024 – 7100 hryvnias/month.
from April 1, 2024 – UAH 8,000/month.
📎 PEs 1 group
Income limit UAH 1,185,700.
(167 sizes of minimum wages)
EP 302.80 hryvnias/month. (10% of PM)
📎 PEs 2nd group
Income limit UAH 5,921,400.
(834 sizes of min wages)
EP 1420 hryvnias/month. (20% of MH)
❕ in some regions, a different % of the MH may be established
❕ for PEs 1 and 2 groups, which are registered on OT or on TVBD-payment of EP is voluntary
📎 PEs 3 group
Income limit UAH 8,285,700.
(1167 sizes of min wages)
EP-5% or EP-3% +VAT
Single social contribution
from 01.01.2024 – UAH 1,562/month
from 01.04.2024 – 1760 hryvnias/month.
❕ Payment of EUV until the end of martial law is voluntary.