Minimum wages in 2020, UAH Subsistence level in 2020, UAH
 4723.0  From 01.01.2020 2027.0
From 01.07.2020 2118.0
From 01.12.2020 2189.0

According to Article 8 of the Law of Ukraine “On State Budget of Ukraine for 2020” the minimum wages in 2020 shall be the following:

  • Monthly – 4723 hryvnias;
  • Hourly – 28.31 hryvnias.

The State Budget 2020 does not stipulate increase in minimum wage in 2020.

Application:

Value of minimum wages is used when determining:

  • Minimum unified social tax;
  • Maximum nontaxable per diem expenses during business related travels within Ukraine;
  • Severance pay in case of conscription or beginning of military service, referral to alternative (nonmilitary) service, etc.

According to Article 7 of the Law of Ukraine “On State Budget of Ukraine for 2020” the subsistence level per person per month in 2020 shall be the following:

  • From 1 January — 2027 hryvnias;
  • From 1 July — 2118 hryvnias;
  • From 1 December — 2189 hryvnias.

In 2020 the subsistence level for main social and demographic groups of population is the following:

Social and demographic population groups Subsistence level, hryvnias
from 01.01.2020 till 30.06.2020 from 01.07.2020 till 30.11.2020 from 01.12.2020 till 31.12.2020
Children under 6 years 1779 hryvnias 1859 hryvnias 1921 hryvnias 
Children (6-18 years) 2218 hryvnias 2318 hryvnias 2395 hryvnias
Able-bodied persons 2102 hryvnias 2197 hryvnias 2270 hryvnias
Disabled persons 1638 hryvnias 1712 hryvnias 1769 hryvnias
General value 2027 hryvnias 2118 hryvnias 2189 hryvnias

 Application:

Subsistence level for able-bodied persons is used to determine:

  • tax social privilege, which reduces personal income tax

Source: LIGA:ZAKON