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.
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)
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 15 000) at the same time).
(Tax Code of Ukraine, Art. 164.2.16)
|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|