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From January 1 this year, the minimum wage is 6,000 hryvnias, and the subsistence level has increased - now for an able-bodied person, it is 2,270 hryvnias.
What taxes did this affect?
? The amount of the single tax for entrepreneurs of the simplified taxation system of groups I and II.
? Group I - the maximum rate of the single tax, which is set by the local government in the amount of not more than 10% of the subsistence minimum, is 227 hryvnias.
? Group II - the tax is set within 20% of the minimum wage and, accordingly, is up to 1200 hryvnias.
Since the size of the single tax rates are approved by decisions of local governments, therefore, accordingly, may differ for taxpayers of different territorial communities of Ukraine.
The minimum monthly payment with SSC will now be 1,320 hryvnias instead of last year's 1,100 hryvnias. After all, the basis for calculating a single social contribution is also the minimum wage.
The good news is that not everyone will have to pay SSC now. Those who have official employment in addition to entrepreneurial activity may not pay SSC for their individual entrepreneur.
If you have any questions about calculating taxes we will be happy to help.
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