Tax allowances and savings

  • Appropriation of contributions to expenses and reduction of the tax base

The amount of pension contributions in full are allocated to the enterprise's expenditures. This allows you to reduce the tax base of the legal entity.

  • No unified social tax

Pension contributions do not belong to the wages fund and are not the basis for calculation of the unified tax for the compulsory state social insurance (22 %).

(Tax Code of Ukraine, Art. 141.6.2)

  • No personal income tax and military fee

Personal income tax (18 %) and military fee (1.5 %) are not imposed on pension contributions paid in favor of the employee, if the monthly contribution does not exceed 15 % of the employee's salary and 2.5 sum of the minimum wage (UAH 9,308) at the same time).

(Tax Code of Ukraine, Art. 164.2.16)

OPT_TAX_ECONOMY_CALC_TITLE

Number of employees
The amount of motivation for 1 employee
Salary increase Contributions to the fund
Single social contribution
General expanses for stuff motivation
Income tax and military fee
General employees motivation
Expanses for single social contribution and taxes
Actual motivation for 1 employee

Have a question?

Invalid Input
Invalid Input
Invalid Input
Invalid Input
Invalid Input
Invalid Input
Invalid Input