On 13 January 2009, several changes to payroll taxes came into
force.
Employers must now pay an amount equal to:
- 1.6% of monthly salaries to the Unemployment Fund
- 1.4% of monthly salaries to the Temporary Disability Fund
- between 0.56% and 13.5% of monthly salaries to the Accident
Insurance Fund, depending on the trauma risk level attributable to
a particular industry sector
- 2.2% of the value of any civil law contract entered into with
an individual to the Unemployment Fund
Employees (including foreign employees) must now pay:
- 0.6% of their monthly salary (up to UAH 10,035) to the
Unemployment Fund
The monthly cap for payroll taxes in 2009 per employee is
UAH10,035 (c. €950 at current rates), thus, no payroll tax
applies on any monthly salary in excess of the cap.
