The calculator below works out how much you take home from a gross salary and, the other way round, what gross salary must be set so that you take home the amount you need. It also shows how much that salary costs the employer together with the unified social contribution (ESV). The rates are taken from the Tax Code (version of 1 November 2026), the law on the unified contribution and the 2026 budget law as of 4 November 2026; our own calculations are marked.
Important. The calculator works out an ordinary monthly salary under an employment contract. Sick pay, vacation pay covering several months, payments to military personnel and FOP income have their own rules. The calculation is approximate and does not replace advice from an accountant or the tax authority.
Salary calculator
What you take home after income tax and the military levy, and what the salary costs the employer
18% personal income tax and 5% military levy are withheld from the salary. The social tax benefit (1,664 ₴ a month) lowers the income tax base if the salary is not above 4,660 ₴; for the children’s benefits that limit is multiplied by the number of children. The benefit is given on the employee’s application at one job only. The employer pays the 22% ESV on top of the salary: at the main job at least on the minimum wage (8,647 ₴), but on no more than 172,940 ₴ a month.
Parameters as of 04.11.2026. Sources: Law on the State Budget of Ukraine for 2026, Tax Code of Ukraine, Law on the single social contribution (ESV).
The calculation is approximate and is not tax or financial advice.
What Is Withheld From Your Salary in 2026
The employer withholds two payments from the gross salary and transfers them to the budget on the employee’s behalf. The third payment, ESV, the employer pays from its own funds on top of the salary, so it does not reduce the take-home amount.
| Payment | Rate | Who pays | Calculated on |
|---|---|---|---|
| Personal income tax (PIT) | 18% | Employee (withheld by the employer) | Gross salary minus the social tax benefit, if there is one |
| Military levy | 5% | Employee (withheld by the employer) | The entire gross salary |
| ESV | 22% | Employer, on top of the salary | Gross salary, but not less than UAH 8,647 at the main place of work and not more than UAH 172,940 per month |
The 18% PIT rate for salary is set by clause 167.1 of the Tax Code. The 5% military levy on individuals’ income is set by subclause 1 of subclause 1.3 of clause 16-1 of subsection 10 of Section XX; its object is the entire income, so the benefit does not reduce the military levy. Therefore, without a benefit you take home 77% of the gross amount: 100% − 18% − 5% (own calculation).
Examples: How Much You Take Home From Different Salaries
The calculation is for a salary at the main place of work without a social tax benefit. Taxes are calculated to the kopiyka.
| Gross salary | PIT 18% | Military levy 5% | Take-home | ESV 22% | Cost to the employer |
|---|---|---|---|---|---|
| UAH 8,647 (minimum) | UAH 1,556.46 | UAH 432.35 | UAH 6,658.19 | UAH 1,902.34 | UAH 10,549.34 |
| UAH 20,000 | UAH 3,600 | UAH 1,000 | UAH 15,400 | UAH 4,400 | UAH 24,400 |
| UAH 30,000 | UAH 5,400 | UAH 1,500 | UAH 23,100 | UAH 6,600 | UAH 36,600 |
| UAH 50,000 | UAH 9,000 | UAH 2,500 | UAH 38,500 | UAH 11,000 | UAH 61,000 |
How to Calculate Salary From the Take-Home Amount
If you agree on a “take-home” amount, divide it by 0.77. For example, to take home UAH 15,400, the gross salary must be UAH 20,000. In the calculator, choose “Take-home amount” for this: it works out the gross salary and, if there is a benefit, takes it into account too. Because of rounding to the kopiyka, the reverse calculation sometimes differs by 1 kopiyka.
Social Tax Benefit in 2026
The social tax benefit is the amount by which the PIT base is reduced (clause 164.6 of the Code). The standard benefit equals 50% of the subsistence minimum for an able-bodied person as of 1 January (subclause 169.1.1). In 2026 the subsistence minimum is UAH 3,328 (Article 7 of the 2026 budget law), so the benefit is UAH 1,664 per month (own calculation).
The benefit applies only when the monthly salary does not exceed the subsistence minimum multiplied by 1.4 and rounded to the nearest UAH 10 (subclause 169.4.1). In 2026 this is UAH 4,660: 3,328 × 1.4 = 4,659.20 (own calculation). For the children’s benefits, this threshold is multiplied by the number of children.
| Who is eligible | Benefit per month | Maximum salary for the benefit |
|---|---|---|
| Any employee (subclause 169.1.1) | UAH 1,664 | UAH 4,660 |
| Supports two or more children under 18 (subclause 169.1.2) | UAH 1,664 per child: two children — UAH 3,328, three — UAH 4,992 | UAH 4,660 × number of children: two — UAH 9,320, three — UAH 13,980 |
| Single mother or father, widow or widower, guardian; supports a child with a disability (subclause 169.1.3 “a”, “b”) | UAH 2,496 per child | UAH 4,660 × number of children |
| Other persons under subclause 169.1.3: students, postgraduates, persons with a group I or II disability, etc. | UAH 2,496 | UAH 4,660 |
| Persons under subclause 169.1.4: Heroes of Ukraine and other specified categories | UAH 3,328 | UAH 4,660 |
Example. A mother of two children receives the minimum wage of UAH 8,647. The benefit is UAH 3,328, the threshold is UAH 9,320, so the benefit applies. PIT: (8,647 − 3,328) × 18% = UAH 957.42, the military levy is UAH 432.35, and the take-home pay is UAH 7,257.23. Without the benefit it would be UAH 6,658.19, so the benefit adds UAH 599.04 per month (own calculation).
The benefit is applied at only one place of work (subclause 169.2.1). The employee chooses that place and submits to the employer an application and documents confirming the right to the benefit; the benefit is applied from the day the employer received them (subclause 169.2.2).
How Much a Salary Costs the Employer
The employer accrues ESV of 22% on the salary (Part 5 of Article 8 of Law No. 2464-VI). If the salary does not exceed the minimum wage, ESV is calculated on the minimum wage: in 2026 this is 22% × 8,647 = UAH 1,902.34 (own calculation). This rule does not apply to work other than at the main place of work or to employment contracts with non-fixed working hours, where the 22% is taken from the actual amount.
ESV is capped from above by the maximum base: in 2026 it equals 20 minimum wages (Article 32 of the budget law), that is UAH 172,940 per month. ESV is not accrued on the part of the salary above this amount, so the largest contribution is UAH 38,046.80 per month (own calculation).
Minimum Wage in 2026
From 1 January 2026 the minimum wage is UAH 8,647 per month (Article 8 of Law No. 4695-IX). Without a benefit, you take home UAH 6,658.19 from it, and it costs the employer UAH 10,549.34 together with ESV (own calculation). FOP contributions also depend on the minimum wage: they are calculated by the single tax calculator, and a FOP’s contribution for themselves is covered in ESV for Sole Proprietors in 2026.
Risk. No taxes or ESV are paid on payments “in an envelope”, so they do not appear in your records at the Pension Fund, and in a dispute the amount outside the contract is not confirmed by anything. You can check from which salary your employer pays ESV for you in form OK-5 or OK-7; how to get it is explained in income certificate OK-5 and OK-7 online.
Frequently Asked Questions
Is ESV withheld from the employee’s salary?
No. Only 18% PIT and the 5% military levy are withheld from the salary. The employer accrues the 22% ESV on top of the salary and pays it from its own funds, so it does not reduce the take-home amount.
Does the social tax benefit reduce the military levy?
No. The benefit reduces only the PIT base (clause 164.6 of the Code). The object of the military levy is the entire income under Article 163 of the Code, so the 5% is calculated on the full gross amount.
I work two jobs. How do I calculate?
Calculate each salary separately. You can receive the benefit at only one job, the one you chose in your application. At a job that is not your main place of work, ESV is calculated on the actual salary, even if it is lower than the minimum wage.
Does the calculator take bonuses and allowances into account?
Yes, if you enter the total amount accrued for the month: bonuses and allowances included in the salary are taxed in the same way. The threshold for the benefit is compared with the total monthly amount. Sick pay and vacation pay covering several months have separate rules, and the calculator does not break them down.
Will the amounts change in 2027?
The benefit, its threshold, the minimum ESV and the maximum base are tied to the subsistence minimum and the minimum wage, which are set by the budget law. When the 2027 law sets new figures, we will update the calculator’s parameters.
