How Is Salary Formed in Ukraine?
When an employer says "salary 30,000 UAH," it can mean different amounts — gross (before taxes) or net (take-home pay). The difference is taxes and contributions.
Employee Deductions
- PDFO (18%) — personal income tax
- Military levy (5%) — increased from 1.5% to 5% in 2024
Formula: Net = Gross × (1 − 0.18 − 0.05) = Gross × 0.77
Employer Contributions
- ESV (22%) — unified social contribution
Total employee cost: Gross × 1.22
Example: 30,000 ₴ gross salary
- Gross: 30,000 ₴
- PDFO (18%): −5,400 ₴
- Military levy (5%): −1,500 ₴
- Net (take-home): 23,100 ₴
- Employer ESV (22%): 6,600 ₴
- Total cost: 36,600 ₴
Reverse: net → gross
If promised 30,000 ₴ take-home: Gross = 30,000 / 0.77 = 38,961 ₴
Minimum Wage 2025
Minimum wage in 2025 is 8,000 ₴ (gross):
- Take-home: 6,160 ₴
- Employer ESV: 1,760 ₴
- Total cost: 9,760 ₴
How to Use the Calculator
- Open Salary Calculator
- Choose direction: Gross → Net or Net → Gross
- Enter salary amount
- Click Process
Also check our FOP tax calculator for sole proprietors.
Summary
Understanding the difference between gross and net is essential. Xuvero Salary Calculator helps you calculate all figures quickly and accurately.
