RBC-Ukraine has compiled the main changes for January 2025 in the material below. This is reported by Kontrakty.UA.
Tax Increases for Individual Entrepreneurs
Starting January 1, new taxation rules will be implemented for individual entrepreneurs. These were supposed to come into effect last fall, but the Verkhovna Rada postponed the enforcement until the new year.
As a result, for taxpayers on the simplified taxation system, specifically individual entrepreneurs of group III and legal entities of group III, a military tax of 1% of income will be established based on the results of the first quarter of 2025.
The military tax for individual entrepreneurs in groups I, II, and IV will be set at 10% of the minimum wage (800 UAH per month).
Additionally, in the new year, the requirement for mandatory payment of the Unified Social Contribution (USC) will be reinstated. Since the beginning of the full-scale war, individual entrepreneurs have had the right not to pay USC, but this exemption has been canceled in the state budget for 2025.
The minimum USC rate is 22% of the minimum wage. The minimum wage next year will be set at 8000 UAH, making the monthly payment for individual entrepreneurs 1760 UAH. However, certain categories of entrepreneurs will continue to receive exemptions.
Furthermore, starting January 1, 2025, monthly reporting for USC, personal income tax (PIT), and military tax will be introduced for all tax agents.
Increase in "Auto Liability" Insurance Costs
From 2025, new provisions of the law on insurance liability for vehicle owners will come into force.
It should be noted that the new rules will apply to those who take out insurance starting January 1. Drivers who already hold an insurance policy can continue to use it until it expires.
The law provides for a significant increase in insurance payout limits: maximum compensation for harm to life and health will rise from 250,000 to 500,000 UAH, while compensation for material damages will increase from 160,000 to 250,000 UAH.
It is expected that the cost of mandatory civil liability insurance (OСPВ, or "auto liability") will increase significantly, as insurance companies will gain the right to independently set prices for the relevant insurance product and for each client individually.
Moreover, the application of a deductible will be prohibited under the "auto liability" contract. Currently, almost all OСPВ contracts include a deductible clause (the amount of damage covered not by the insurance company but by the policyholder in case of an accident).
Insurance compensation will be calculated without depreciation of vehicle parts. Repairs will be organized by the insurer at authorized service stations.
The law also cancels the possibility of not obtaining "auto liability" insurance for beneficiaries (such as persons with disabilities, combat veterans, etc.), but they will receive a 50% discount on the policy cost.
Which Medical Services Will Become Paid from January 1
Starting in the new year 2025, healthcare facilities will provide medical and additional services that are not covered by the state Medical Guarantee Program for payment from patients.
The following services in hospitals will be affected:
- consultations without a doctor's referral, except in cases where it is not required;
- provision of medical services by healthcare facilities under contracts with legal entities;
- services from healthcare facilities in the security and defense sector and the State Administration of Affairs to patients not belonging to designated categories;
- provision of medical services at the patient's place of residence if this is due to their desire, not medical condition;
- the option to choose a doctor when receiving specialized medical assistance on a planned basis in a hospital;
- staying in a room with increased comfort and service at the patient's request.
This decision was made by the Cabinet of Ministers to enhance the transparency of financial processes in the medical system and minimize informal payments.
The Ministry of Health emphasizes that all paid services must be clearly defined and published by healthcare facilities.
At the same time, medical assistance under the Medical Guarantee Program remains free, but in some cases, a referral from a family or treating physician is required.
Without a referral, Ukrainians can receive primary and emergency medical care, as well as consult the following specialists:
- obstetrician-gynecologist,
- psychiatrist,
- narcologist,
- dentist,
- pediatrician,
- phthisiatrist,
- doctor under whose supervision the patient is due to a chronic illness.
Liquidation of the MSEC: How Disability Will Be Established
On January 1, 2025, the Medical and Social Expert Commissions (MSEC), which conducted examinations to determine disability or degree of incapacity, will be completely liquidated. This follows a series of high-profile corruption scandals involving commission leaders in the regions.
The MSEC will be replaced by expert teams of doctors in healthcare institutions, and the evaluation system will become entirely electronic.
Establishing disability status will be significantly simplified. There will be no need to go through the medical advisory commission of the institution – the personal doctor will directly refer the patient for evaluation by the expert team.
All previously issued MSEC documents will remain valid along with benefits and payments. This also applies to individuals whose disability was established for life.
Scheduled repeat examinations assigned by the MSEC in 2025 will be conducted by expert teams on the previously designated dates. If a repeat examination was supposed to occur in the first half of 2025, the term will automatically be extended by 6 months – until June 30, 2025.
To undergo it, one must contact their relevant personal doctor, who will issue a referral.
Salary Increases for Teachers
Employees of state and municipal general secondary education institutions will receive monthly salary supplements in the new year:
- 1000 UAH starting January 1, 2025;
- 2000 UAH starting September 1, 2025.
The corresponding resolution was adopted by the government at the initiative of President of Ukraine Volodymyr Zelensky.
As explained by Prime Minister Denys Shmyhal, the salary supplements for teachers are part of the support for those who are currently "educating and nurturing the youth who will build the future of Ukraine," as hundreds of thousands of children can continue their education and receive quality education despite the war, thanks to educators.
Minister of Education Oksen Lisovyi noted that the decision does not solve all the problems currently faced by teachers regarding salaries, but "it is a first step towards changing the situation even in the conditions of martial law and budget deficits."
The Cabinet's resolution on salary supplements for teachers will remain in effect until the end of martial law in Ukraine.
New "Ukrposhta" Tariffs
The national operator "Ukrposhta" is introducing a new approach to pricing for parcel delivery. Starting January 1, parcels will be evaluated not by weight, but by volume.
As reported by Ukrposhta's CEO Ihor Smilianskyi, some tariffs have been revised, but the lowest tariff will remain unchanged. The rest of the tariffs will also remain the most affordable in the market:
- "Priority" tariff – for those for whom delivery speed is important;
- "Basic" tariff – optimal in price in the postal transport market, allowing savings of up to 50%.
According to Smilianskyi, 8 volumetric sizes of parcels will be introduced under the tariffs. The price will be fixed and easily calculated based on the box size. Boxes can be purchased at a "Ukrposhta" branch.
The cost of a 24×20×16 cm box is 5 UAH, a 69×42×39 cm box is 50 UAH, while bags sized 24×19 cm, 32×24 cm