Tax and accounting insights for Ukraine
13.03.24
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MPs plan to increase the amount of maternity benefits

In recent years, Ukraine has seen a decline in the birth rate. Overall, the birth rate in Ukraine has dropped by 40% over the past ten years.

MPs believe that many factors are responsible for the decline in the birth rate, but one of the main ones is the low level of assistance at birth, as well as military operations on the territory of Ukraine as a result of the armed aggression of the terrorist country of Russia.

The amount of state assistance at the birth (adoption) of a child is set at UAH 41,280, regardless of the number of children born in the family (this amount has not been revised since July 1, 2014 (this amount has almost halved against the US dollar since 2014). A one-time payment of UAH 10,320 is made, and the remaining amount is to be paid over the next 36 months in equal installments of UAH 860 per month.

In order to increase the level of state support for families with children, the Verkhovna Rada registered Draft Law No. 11072, which proposes to increase the amount of state aid at the birth (adoption) of a child.

The draft law stipulates that the childbirth allowance is calculated based on the subsistence minimum for children under the age of six, established on the child's birthday.

Childbirth assistance is provided in the amount

  • a multiple of 150 times the subsistence minimum - for the first child (currently, this will amount to almost UAH 384.5 thousand);
  • a multiple of 100 living wages - for the second child (UAH 256.3 thousand);
  • a multiple of 50 times the subsistence minimum - for the third and each subsequent child (UAH 128.2 thousand).

The allowance is to be paid as a one-time payment in the amount of twenty times the subsistence minimum at birth (UAH 51.3 thousand), the remaining amount of the allowance for the first - third and each subsequent child is to be paid over the next 36 months in equal installments in accordance with the procedure established by the Cabinet of Ministers of Ukraine.

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