The Law on the State Budget for 2025 is officially published

The Law of Ukraine "On the State Budget of Ukraine for 2025" of November 19, 2024, No. 4059-IX was officially published in the newspaper "Holos Ukrainy" of November 28, 2024, No. 178. At the same time, its provisions will come into force on January 1, 2025.

It is worth reminding that the Law on the State Budget 2025 abolished the military unified social security tax exemption for individual entrepreneurs for 2025.

This is stated in clause 3 of the Final Provisions of the Law on the State Budget 2025:

"To suspend for 2025... clause 4 of part one of Article 1 regarding the size of the maximum amount of the base for the calculation of the single contribution for obligatory state social insurance and clause ⁹¹⁹ of Section VIII "Final and Transitional Provisions" of the Law of Ukraine "On the Collection and Accounting of the Single Contribution for Obligatory State Social Insurance".

For more information on this topic, please read the article by the link.

We would also like to draw your attention to the most interesting figures - the minimum wage and subsistence minimum per person, which are approved by the said Law.

Minimum wage

Starting from January 1, 2025 and for the whole year, the minimum wage will be the same as in April 2024:

• UAH 8,000 per month
• UAH 48 per hour.

Subsistence minimum per person per month

In addition, it is stated that the subsistence minimum for able-bodied persons is used to determine

• the basic salary of a judge - UAH 2102
• salaries of employees of other state bodies whose remuneration is regulated by special laws, as well as tax and customs authorities - UAH 2102;
• the salary of a prosecutor of the district prosecutor's office - UAH 1600.