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In Ukraine, in connection with the increase in the minimum wage from 5 to 6 thousand UAH, taxes for individual entrepreneurs (“FOP”) were recalculated.
This is stated in the OBOZREVATEL material. In addition, the minimum size of the unified social security contribution has been increased (from there until May the “FOP” of the first group were renewed).
Taxes for individual entrepreneurs
As of January 1, taxes will be increased for individual entrepreneurs of the first and second group. So for them the minimum amount of ERU will increase (see below) and the single tax itself:
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for the first group – from 210.2 to 227 UAH (10% of the living wage for the disabled);
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for the second group – from 944.6 UAH to 1,200 UAH (20% of the minimum wage).
Minimum ERU
Also from 2021 in Ukraine will increase the minimum rate of a one-time social contribution. It is 22% of the minimum wage. Now it is 1,039 hryvnyas and it will be 1,320 hryvnias. This amount of social tax is paid by Ukrainians with minimal income and individual entrepreneurs.
We will recall, OBOZREVATEL previously wrote, that sole proprietors who have already retired by age can no longer pay themselves a unified social contribution (ERU).
Ukrainians have the right to return part of the income tax paid (personal income tax, 18% of salary) if last year the taxpayer paid for education (his son), paid interest on a mortgage, spent money on treatment doctor, paid insurance (including pension).
