To date , the legislative minimum wage ( minimum) of 8,000 UAH per month or 48 UAH per hour is established in Ukraine . However, it is important to understand that this is the amount before taxes . The real amount that the employee receives depends on several taxes and fees that are detained from this amount.
The following are maintained from the minimum wage in Ukraine : 18% of the personal income tax ( PIT ) is UAH 1,440 . 5% of the military levy is 400 UAH . Thus , the total amount of taxes withheld is UAH 1,840 . Deductions from the minimum wage mean that the employee actually receives 6 160 hryvnias . This is the amount after deduction of income tax and military levy . should not forgotten that another important tax is the only social contribution ( ESA) . However, the ESA not paid by the employee, but by the employer. Its size is 22% of accrued salary, which for the minimum wage is UAH 1 760 .
According to the budget declaration for 2025-2027 , the revision of the minimum wage in Ukraine is not planned by at least 2028 . Thus , for the next few years, this figure will remain unchanged, and therefore the amount of tax deductions will be as described above .
