What will the minimum wage be in February and what factors influence it?

The established state minimum wage is a guarantee that applies nationwide, regardless of the ownership form of the enterprise. Typically, the minimum wage is paid for simple, unskilled work. The level of the minimum wage significantly impacts the economic and social life of Ukraine. The specialized website 7eminar explains which payments, taxes, etc., depend on the size of the minimum wage.

Employee Accruals

According to the law of Ukraine "On the State Budget" for 2025, the guaranteed salary of an employee must be at least:

• 8000 UAH per month;
• 48 UAH per hour – for hourly work.

This level of state guarantee is established for the entire year of 2025 and will not change.

However, if an employee's salary is below the minimum wage, the employer must supplement it to meet the minimum wage standard. If the employee does not fulfill the monthly work norm, they will receive compensation proportional to the actual hours worked.

The minimum wage is also used to calculate:

• the maximum daily allowance for business trips within Ukraine – 800 UAH (0.1 minimum wage);
• compensation for harm to health – insurance payments;
• calculation of payments for additional days off.

Maximum and Minimum Amount of Unified Social Contribution (USC)

The Unified Social Contribution in Ukraine is tied to the minimum wage. The USC rate is 22%. The amount of USC that needs to be paid monthly is:

• minimum – 1760 UAH (from minimum wage of 8000 UAH);
• maximum – 35.2 thousand UAH (from the maximum base for USC calculation of 20 minimum wages).

The USC from the minimum wage is determined only for employees working at their primary place of employment and who are not individuals with disabilities.

Restrictions on Calculating Sick Leave and Maternity Payments

The amount of sick leave and maternity payments calculated per month should not exceed the maximum base amount for USC calculation, which is 160 thousand UAH (20 minimum wages). The minimum amount of maternity leave pay calculated per day for primary employees is 262.81 UAH.

Fines for Violating Labor Legislation

The amounts of fines also depend on the minimum wage, which in 2025 is set at 8000 UAH. Here are some examples of fines for hired employees as established by the State Labor Service:

• for an unregistered employee – 80 thousand UAH (10 minimum wages) for each;
• for violating minimum guarantees – 16 thousand UAH (two minimum wages);
• for violations of other legislative requirements – 8000 UAH (one minimum wage).

Previously, ZAXID.NET reported on fines for individual entrepreneurs in 2025. Read more about this in the article “What and how much individual entrepreneurs will be fined in 2025: list and amounts.”

Other Factors Dependent on Minimum Wage

The size of the minimum wage is considered during:

• calculating the amount of non-taxable income in the form of gifts – 2000 UAH (25% of minimum wage);
• the single tax for individual entrepreneurs of the II group – 1600 UAH (20% of minimum wage);
• the maximum annual income threshold for simplified tax system individual entrepreneurs of groups I-III;
• calculating the minimum charter capital of companies;
• calculating the tax social benefit;
• taxation of individual income from real estate sales;
• bankruptcy procedures.

It is important to note that although the minimum wage in 2025 in Ukraine will not change, there are still adjustments in the amounts of certain social payments. Read more about this in the ZAXID.NET article “Minimum wage and social payments: what has changed this year.”