# Minimum Wage in 2027: Employer Calculations Based on the Draft Budget

> The draft Law of Ukraine "On the State Budget of Ukraine for 2027" proposes raising the minimum wage to UAH 9,546 per month from January 1, 2027.

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The [draft Law of Ukraine "On the State Budget of Ukraine for 2027"](https://itd.rada.gov.ua/billinfo/Bills/pubFile/3659410) proposes raising the minimum wage to UAH 9,546 per month from January 1, 2027. If this figure is approved as proposed, employers will need to apply the new minimum wage when calculating salaries and the unified social contribution (USC, Ukraine's payroll social security contribution) and when planning staff costs.

[Draft Law No. 16000](https://itd.rada.gov.ua/billinfo/Bills/Card/70773) was registered on September 15, 2026; as of September 29, it's under review in the committee and hasn't been adopted yet. So all figures and calculations below are based on the draft and may change during the budget process.

## What the key figures may be in 2027

The draft budget provides for:

- a minimum wage of UAH 9,546 per month;
- a minimum hourly wage of UAH 57.50;
- a subsistence minimum for able-bodied persons of UAH 3,691.

For comparison, in 2026 these figures are UAH 8,647, UAH 52 and UAH 3,328, respectively. If the draft is adopted, the minimum wage will increase by UAH 899, or about 10.4%, compared with 2026.

| Figure | 2026 | 2027 (draft) |
| --- | --- | --- |
| Minimum wage, UAH per month | 8,647 | 9,546 |
| Minimum wage, UAH per hour | 52.00 | 57.50 |
| Subsistence minimum for able-bodied persons, UAH | 3,328 | 3,691 |
| Minimum USC at the 22% rate, UAH | 1,902.34 | 2,100.12 |
| Maximum USC base for regular salary, UAH | 172,940 | 190,920 |
| Maximum USC on the maximum base at 22%, UAH | 38,046.80 | 42,002.40 |
| General tax social benefit, UAH | 1,664 | 1,845.50 |
| Income limit for the general tax social benefit, UAH | 4,660 | 5,170 |
| Salary threshold for reserving employees — 3 minimum wages, UAH | 25,941 | 28,638 |

Note. The 2027 figures are calculated based on the draft. The final figures will depend on the adopted law on the State Budget of Ukraine for 2027 and related legislative changes.

## What will change in payroll calculations

The minimum wage is a state social guarantee that applies throughout Ukraine. It sets the minimum pay for the monthly or hourly work standard performed by an employee.

This doesn't mean that every employee's base salary must equal UAH 9,546 or that the employee will receive exactly this amount as take-home pay. If an employee has met the monthly work standard but their accrued salary is below the minimum wage, the employer must make a top-up payment to the minimum wage level under [Article 3-1 of the Law of Ukraine "On Remuneration of Labor"](https://zakon.rada.gov.ua/laws/show/108/95-%D0%B2%D1%80#n198).

When comparing pay with the minimum wage, the following, among others, aren't taken into account: additional pay for work in adverse working conditions and with increased health risks, for night work and overtime, for traveling work, and bonuses for holidays and anniversaries.

### Calculation example

If an employee's accrued salary for a fully worked month is UAH 9,000, the employer must pay a top-up of UAH 546 so that the total accrued salary equals UAH 9,546. At the general USC rate of 22%, the contribution will be UAH 2,100.12 (9,546 × 22% = UAH 2,100.12), and the employer's total cost of salary and USC will be UAH 11,646.12 (9,546 + 2,100.12 = UAH 11,646.12). In this case, the USC is an additional cost for the employer and isn't withheld from the employee's salary.

For comparison, in 2026 the employer's cost for an employee on the minimum wage is UAH 10,549.34 (8,647 + 1,902.34 = UAH 10,549.34). Under the 2027 draft figures, it's UAH 11,646.12.

So the difference is UAH 1,096.78 per month per employee. For 10 employees, it's UAH 10,967.80 per month, or UAH 131,613.60 per year.

This calculation shows the difference in employer costs for an employee who is paid the minimum wage. The example is approximate. Actual costs depend on the pay structure, the applicable USC rates and other factors, such as bonuses, sick pay, vacation pay, a special USC rate and other payments.

## What will change for part-time employees

For part-time employees, the minimum wage guarantee applies in proportion to the work standard performed. For example, for a 0.5 position, the minimum guarantee will be determined in proportion to the time worked.

At the same time, a proportional minimum wage doesn't automatically mean a proportional minimum USC. You also need to consider whether it's the main or a secondary place of work, the time actually worked, hiring or dismissal dates, special USC rates and the rules for determining the minimum USC base.

## What the minimum USC and maximum base will be in 2027

If the general USC rate stays at 22%, the minimum contribution in 2027 under the draft figures will be UAH 2,100.12 (9,546 × 22% = UAH 2,100.12). This is the minimum contribution in cases where the rule on calculating the USC on the minimum base applies. The minimum contribution rule is set by [part five of Article 8 of the Law of Ukraine "On Collection and Accounting of the Unified Contribution for Mandatory State Social Insurance"](https://zakon.rada.gov.ua/laws/show/2464-17#Text) No. 2464-VI of July 8, 2010.

In particular, at the main place of work, if an employee was employed for a full calendar month or worked all working days, the USC is, as a general rule, accrued at no less than the minimum contribution if the actual base is lower. For a secondary place of work, an incomplete month, special rates and other specific cases, the rules may differ.

### Maximum USC base

For most payments, the maximum USC base is 20 minimum wages. With the proposed 2027 figure, that's UAH 9,546 × 20 = UAH 190,920. The maximum contribution at the 22% rate will be UAH 42,002.40.

At the same time, for certain categories, including military personnel, police officers and rank-and-file and commanding staff, the law sets a different maximum base for specified payments — 15 minimum wages. So before calculating, check the category of the insured person and the type of payment.

For example, if an employee's USC base under the general rule is UAH 200,000, the contribution at the 22% rate will be calculated on the maximum base of UAH 190,920 and will amount to UAH 42,002.40.

So in 2027, both the minimum USC amount in the relevant cases and the maximum base on which the contribution is accrued will matter for employers.

## How to calculate the tax social benefit in 2027

The tax social benefit (podatkova sotsialna pilha, PSP) reduces salary income subject to personal income tax (PIT), provided the requirements of the [Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17#n3917) are met. It isn't an additional payment to the employee, and it doesn't reduce the USC base.

The general tax social benefit equals 50% of the subsistence minimum for an able-bodied person set on January 1 of the relevant year. If the subsistence minimum is UAH 3,691, the general benefit will be UAH 3,691 × 50% = UAH 1,845.50.

### What the income limit for the tax social benefit will be

The income limit for applying the general benefit is calculated as the subsistence minimum for an able-bodied person multiplied by 1.4 and rounded to the nearest UAH 10: UAH 3,691 × 1.4 = UAH 5,167.40, that is, UAH 5,170.

With a salary of UAH 9,546, an employee won't be entitled to the general benefit, as the salary will exceed the income limit.

### Tax social benefit for employees with children

For a parent supporting two or more children under 18, the income limit for the benefit increases in proportion to the number of children. For two children, the income limit will be UAH 5,170 × 2 = UAH 10,340, and the benefit will be UAH 1,845.50 × 2 = UAH 3,691.

So an employee with a salary of UAH 9,546 may be entitled to this benefit if the other conditions of the Tax Code are met. The benefit is applied at only one place where salary is accrued, based on the employee's application and, if needed, supporting documents.

## How the minimum wage will affect the salary threshold for reserving employees

A change in the minimum wage may affect the [salary criteria for reserving employees from mobilization](https://www.uhy-prostir.com/en/blog-en/employee-reservation-payroll-criteria-2026/index.html.md). Under the current rules of [Cabinet of Ministers Resolution No. 76 of January 27, 2023](https://zakon.rada.gov.ua/laws/show/76-2023-%D0%BF#Text), "Certain Issues of Implementing the Provisions of the Law of Ukraine 'On Mobilization Preparation and Mobilization' Regarding the Reservation of Persons Liable for Military Service During Mobilization and Wartime," the general requirement for employees liable for military service at critically important companies and institutions who are on reservation lists is a monthly accrued salary of at least three minimum wages during the deferral, unless an exception applies.

If this rule remains in force in 2027, the salary threshold will be UAH 9,546 × 3 = UAH 28,638. In 2026, the corresponding figure is UAH 8,647 × 3 = UAH 25,941. The potential increase is UAH 2,697.

### Two figures to tell apart

The company's average accrued salary, which is used to determine its critical importance status, and the salary of a specific reserved employee are different figures. Meeting one criterion doesn't automatically mean meeting the other. In each case, check the current version of Cabinet of Ministers Resolution No. 76 and the requirements for the relevant category.

### When the salary threshold may be lower

For employees liable for military service at certain critically important companies and institutions whose location and actual activities meet the set territorial conditions, Resolution No. 76 sets a special salary requirement of two and a half minimum wages. With a figure of UAH 9,546, that's UAH 9,546 × 2.5 = UAH 23,865.

The 2.5 coefficient isn't general: it applies only to companies that meet these territorial conditions. For such companies, Resolution No. 76 sets a threshold of 2.5 minimum wages instead of 3 for both figures — the average salary that determines critical importance status and the monthly salary of a reserved employee. A company's registered address alone may not be enough: you need to check its location, its actual activities and whether the territory is on the relevant list approved by the Ministry for Development of Communities and Territories of Ukraine (the Ministry for Development).

Since this concerns 2027, before applying the special threshold, you'll need to check the version of Resolution No. 76 in force at that time and the current list of territories.

## What to check in your accounting before January

Indexation needs particular attention. Article 55 of the draft provides that the consumer price index for indexing cash income will be calculated on a cumulative basis from January 2027, which is taken as 100%, and that the indexation amount accumulated in December 2026 won't be accrued in January 2027. The same rule applies for 2026 ([Article 41 of Law No. 4695-IX](https://zakon.rada.gov.ua/laws/show/4695-20#n186)). These are draft provisions — until the relevant rules are adopted, accruals for 2026 shouldn't be changed based on the draft alone.

Before closing December and preparing for January, employers should check:

- the final text of the Law on the State Budget of Ukraine for 2027 and related legislative changes;
- the settings for the minimum monthly and hourly wage;
- the minimum and maximum USC base and the applicable rates;
- the parameters for applying the tax social benefit and the income limit;
- the algorithm for the top-up to the minimum wage;
- USC accruals for part-time work, secondary places of work and special categories;
- the company's average salary for confirming critical importance status;
- the salaries of employees the company plans to reserve;
- indexation rules once the final changes take effect;
- documentation of the decisions made and the results of the check.

In financial planning, you should allow for a possible increase in payroll and USC costs and assess whether the new figures will affect meeting the reservation criteria.

UHY Prostir assists with [payroll, HR records and reporting](https://www.uhy-prostir.com/en/payroll-en/index.html.md). To prepare payroll calculations for the new year and check your accounting settings after the budget is adopted, [contact our team](https://www.uhy-prostir.com/en/contacts/index.html.md).

Nataliia Zavazhenko (expert accountant)

## Related services

- [Payroll and HR Administration](https://www.uhy-prostir.com/en/payroll-en/index.html.md)

## Frequently asked questions

### What will the minimum wage be in 2027?

Under the draft, UAH 9,546 per month and UAH 57.50 per hour. The final figures will be set by the adopted law on the State Budget of Ukraine for 2027.

### What will the minimum USC and maximum USC base be?

At the general 22% rate, the estimated minimum contribution will be UAH 2,100.12. For most payments, the maximum base will be UAH 190,920, and the maximum contribution at 22% will be UAH 42,002.40. Different rules may apply to certain categories.

### What will the tax social benefit be in 2027?

Under the draft figures, the general benefit will be UAH 1,845.50, and the income limit for applying it will be UAH 5,170. For a parent supporting two children under 18, the income limit may be UAH 10,340 and the benefit UAH 3,691, provided the other conditions are met.

### What will the salary threshold for reserving employees be?

If the three-minimum-wage requirement remains in force, the threshold in 2027 will be UAH 28,638. The company's average salary, the salary of a specific employee and the exceptions provided by law must be checked separately.

### What will happen to indexation in 2027?

Like the 2026 budget law, the draft provides for calculating the consumer price index on a cumulative basis from January 2027 and for not accruing in January the indexation amount accumulated in December 2026. The final rules will depend on the adopted provisions.

### Do we need to change accruals now because of the 2027 draft budget?

No. Use the draft figures for budget planning and for checking your accounting settings. Actual accruals in 2027 must be made under the final legislation.

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