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Social security contributions in detail | The employer contribution is 22%. There is no lower threshold for liability to pay contributions but there is a minimum amount that must be paid, which is UAH 918.06 (EUR 29.05). A lower rate between 5.3 and 8.41% is applied to the income of employees with disabilities. The statutory cap on social security is currently UAH 62,595 (EUR 1,980.89). Social security contributions are paid monthly. The social benefits covered include sick leave, maternity leave, work accidents, occupational illnesses and pensions.
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Author: Vasil Kisil & Partners
Date: March 2019
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Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.