Please note that according to the Law of Ukraine No. 1082-IX of December 15, 2020 “On the State Budget of Ukraine for 2021”, from December 1, 2021, the minimum wage is UAH 6,500.00 per month, hourly — UAH 39.12. 

 

From December 2021, the maximum base for calculating the USC is UAH 97,500.0 (6,500 x 15), accordingly the maximum amount of the USC is UAH 21,450.0 .

The minimum amount of USC from December 01 is UAH 1,430 (6,500 x 22%).

 

Since December 1, fines for violations of labour legislation have increased, since their amount is tied to the minimum wage, which is valid at the time of detection of the violation.

 

The cost of living has also been increased: able-bodied persons – UAH 2,481, that is from December 1, 2021, indexation of wages is carried out within the income of UAH 2,481. 

 

Law of Ukraine No. 1928-IX of December 02, 2021 “On the State Budget of Ukraine for 2022” provides that in 2022, the minimum wage will be:

monthly:

  • from January 1 – UAH 6,500;
  • from October 1 – UAH 6,700;

hourly:

  • from January 1 – UAH 39.26;
  • from October 1 – UAH 40.46.

 

The cost of living will also increase in 2022. This figure will double during the year — in July and December.

 

Social and demographic groups of the population Subsistence minimum, UAH
from January 1 from July 1 from December 1
Children under 6 years of age 2,100 2,201 2,272
Children aged 6-18 years 2,618 2,744 2,833
Able-bodied persons 2,481 2,600 2,684
Persons who have lost their ability to work 1,934 2,027 2,093
Overall index 2,393 2,508 2,589

 

Indexation of wages is carried out within the subsistence minimum for able-bodied persons: for the period from December 2021 to June 2022 – at the rate of UAH 2,481, from July to November 2022 – at the rate of UAH 2,600, for December 2022 – UAH 2,684.

 

Unified social contribution (USC) in 2022

 

The maximum base for calculating the USC:

  • for the period from January to September 2022 is UAH 97,500.0 (6,500 x 15), accordingly the maximum amount of the USC is UAH 21,450.0 :
  • for the period from October 2022 to December 2022 – UAH 100,500.0 (6,700 x 15), respectively, the maximum amount of the USC is UAH 22,110.0.

 

The minimum amount of the USC

  • for the period from January to September 2022 is UAH 1,430 (6,500 x 22%);
  • for the period from October 2022 to December 2022 is UAH 1,474 (6,700 x 22%).