From 01.01.2012 Ukrainian IT specialists-PE will pay a tax of 5% of income

    Not the most pleasant news for the Khabrazhitel from Ukraine - 11/23/11 Law No. 4014-VІ “On Amending the Tax Code of Ukraine and some other legislative acts of Ukraine on the simplified taxation, accounting and reporting system” was finally adopted and published .

    Why isn’t it pleasant? Most IT workers in Ukraine work as SPD, under a contract with their employer. And not every company undertakes obligations to pay the costs associated with maintaining the SPD FLP (Entrepreneurial Entity of an Individual Entrepreneur). If you are lucky to work in such a company - get ready. From January 1, 2012, instead of the usual tax (86 UAH., $ 11) + pension fund (~ 340 UAH., $ 42), we will pay 5% of monthly incomeplus the same pension contribution (~ 340 UAH and above). It is easy to calculate that if earlier the amount was close to $ 50 per month, now it starts from $ 100 and above.

    Personally, I do not mind paying taxes, and I understand perfectly that 86 UAH / month is a penny. On the other hand, I do not see what the state is doing even for these 86 UAH. And something tells me that increasing the amount of the situation will not improve much.

    Returning to employers, I again doubt that they will undertake compensation for these costs. Those who pay employees taxes themselves are likely to lower new salaries by 5-7%. The rest will shrug and ignore the situation.

    PS Yes, 5% is not such a large amount. But now because of this, an IT specialist with an income of $ 1,500 / month will lose one salary per year for paying taxes and contributions to the Pension Fund (the latter is a completely separate conversation).

    based on


    The details of what will happen to freelancers are not yet clear. If the entrepreneurs of the second group are allowed to conduct foreign economic activity (foreign economic activity), then freelancers fall into this group, i.e. for them, the conditions are practically unchanged. We are waiting for official comments.


    In short, individual entrepreneurs were divided into 3 groups (4, if legal entities are considered):
    1st group - trading on the market and selling goods of own production (income limit - up to UAH 150k per year)
    2nd group - Selling almost everything ( except real estate) and the provision of services only to companies on a single tax, or to the public . (income limit - up to 1 million UAH per year). Freelancers hypothetically fall here - see UPD1.
    For both of these groups, the tax rate is up to 20% min. salaries, i.e. up to ~ 200 UAH

    This topic in the first place is about those who work "for uncle", i.e. are actually employees. From a legal point of view, they provide services to large companies that are clearly not working on a single tax, i.e. these entrepreneurs belong to the 3rd group . The income limit is 3 million UAH. in year. The limit on income per year for such IT people is not particularly critical - that 1 million, that 3 million fully cover salaries in this area.


    Moved to Dura Lex. Thanks for the karma.

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