Ukraine Salary, Income Tax, Military Levy & ESV Net Pay Calculator 🇺🇦
Calculate net take-home salary in Ukraine (Калькулятор зарплати брутто-нетто). Factor in 18% PIT, 1.5% Military Levy (Військовий збір), employer ESV (22%), tax social benefits, and total employer labor cost.
18% PIT • 1.5% Military Levy • 22% Employer ESV • Gross-to-Net • ДПС
Input Parameters
Calculation Results
Net Take-Home Pay (На руки) -
Contractual Gross Salary (Брутто) -
Personal Income Tax (ПДФО 18%) -
Military Levy (Військовий збір) -
Tax Social Benefit Applied (ПСП) -
Employer ESV (ЄСВ 22%) -
Total Employer Labor Cost -
Total Taxes & Social Contributions to State -
Net Pay PIT & Military Levy Employer ESV
Statutory Basis & Calculation Formula
Statutory Salary Framework (Податковий кодекс України & Закон про ЄСВ):
• Gross Contractual Salary (Заробітна плата брутто): Baseline employee earnings (statutory minimum wage = 8,000 UAH/month).
• Personal Income Tax (ПДФО / PIT): Flat 18.0% withheld from gross salary (less Tax Social Benefit if eligible).
• Military Levy (Військовий збір): 1.5% withheld from gross salary (with wartime 5.0% toggle option).
• Tax Social Benefit (Податкова соціальна пільга - ПСП): 1,514.00 UAH for salaries not exceeding 4,240.00 UAH/month (50% subsistence minimum).
• Net Take-Home Pay (Зарплата на руки / нетто): `Net = Gross Salary - PIT (18%) - Military Levy (1.5%)`.
• Single Social Contribution (ЄСВ / ESV): 22.0% paid directly by the employer on gross wages (capped at 15 minimum wages = 120,000 UAH base, max ESV = 26,400 UAH; concessionary 8.41% for disabled employees).
• Total Employer Cost (Загальні витрати роботодавця): `Gross Salary + Employer ESV`.
• Gross Contractual Salary (Заробітна плата брутто): Baseline employee earnings (statutory minimum wage = 8,000 UAH/month).
• Personal Income Tax (ПДФО / PIT): Flat 18.0% withheld from gross salary (less Tax Social Benefit if eligible).
• Military Levy (Військовий збір): 1.5% withheld from gross salary (with wartime 5.0% toggle option).
• Tax Social Benefit (Податкова соціальна пільга - ПСП): 1,514.00 UAH for salaries not exceeding 4,240.00 UAH/month (50% subsistence minimum).
• Net Take-Home Pay (Зарплата на руки / нетто): `Net = Gross Salary - PIT (18%) - Military Levy (1.5%)`.
• Single Social Contribution (ЄСВ / ESV): 22.0% paid directly by the employer on gross wages (capped at 15 minimum wages = 120,000 UAH base, max ESV = 26,400 UAH; concessionary 8.41% for disabled employees).
• Total Employer Cost (Загальні витрати роботодавця): `Gross Salary + Employer ESV`.
📊 Розрахункова відомість за законодавством України (ДПС, КЗпП та ПФУ)
| Статутна стаття / Податкова позиція | Розрахована сума (UAH / грн) |
|---|---|
| Основний результат / Сума до сплати | 0.00 грн |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Ukraine Statutory Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.