the average salary in Ukraine in 2025 will increase to 24389 UAH. How much will the employee get after all deductions? We will analyze how to properly consider the salary and whether it is profitable to be FLP.
In Ukraine, the average salary is gradually growing and in 2025 it will be 24389 UAH. At the same time, the minimum wage remains unchanged – 8000 UAH.
This was reported by the NBU in its inflationary report published on February 6.
Does this mean that Ukrainians will receive more “clean”? The amount of the salary specified in vacancies or in the contract is not equal to what a person really receives. Part from earnings goes to taxes and mandatory deductions.
How the salary is formed: accrued VS “ Pure ” ”
The salary is formed from:
- accrued amount – what is indicated in the employment contract or vacancies;
- amounts after deductions – the actual payment that comes to the card.
The difference between these indicators arose because the employer is obliged to pay taxes for his employees.
to pay the average salary of 24389 UAH , the employer needs to spend the bag more – 29755 UAH, because he must pay on top of a single social contribution (ERU) in the amount of 22%. At the same time, the employee will receive 5.6 thousand hryvnias less – 18780 UAH, because 23% for taxes will be calculated from the salary: that is, in general, in order to pay any salary, it is necessary to pay the state 45%of different taxes and fees.
calculation of the payment of the minimum salary of 8000 UAH is identical to the average. That is, the employer, in general, needs to spend 9780 UAH (from ERUs), and the employee, after all the deductions from the salary (personal income tax and military fee), receives 6160 UAH.
calculation of the payment of medium and minimum salaries:
Why are the vacancies indicate ” the salary of … “ ?
Many employers use the wording” Salary from … “in the ads of the search for employees, but this does not mean, this does not mean that the employee will receive more. The reason for this formulation may be:
- A fixed rate without bonuses.
- Payment depending on the KPI or the number of hours worked (the rate per hour of work and bonuses; for example: 50 UAH for the lesson (rate per hour) + 350 UAH bonus (not constant indicator).
- to attract candidates from Subsequent clarification of wages.
how to check , do taxes pay for you?
, whether the employer pays for you ERUs, it depends on whether it is important for you to accrue insurance experience in order to then get paid vacation, sick leave and have the same insurance experience to accrue a pension in the future. P>
Check if the employer pays taxes for you and whether the work experience is counted for you, it is possible as follows:
- go to the website of the state tax service and enter your personal account.
- Select the key For identification (digital signature).
- In your personal account, select “EC for Citizens”, and then – “Request for the amounts of the paid income”.
also deductions from salaries You can check in your personal account on the portal of the Pension Fund of Ukraine.
FLP or official employment: what is more profitable?
some companies offer employees to work as FLP 3 groups, because taxes are much lower for them for 2025:
- One single Tax – or 3% with VAT, or 5% without VAT.
- Military fee – 1% of the income.
- Minimum ERU – 1760 UAH (22% of the minimum wage).
That is, if the FLP has an average salary of 24389 UAH, then after paying taxes it has 21221 UAH, which is more than the employee under the employment contract (18780 UAH).
But the FLP does not have paid sick leave, maternity and vacations. And for the future pension, the minimum amount is also “dripping”.
Author: Elena Rosotova
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