How has the minimum wage increased since 2026

In accordance with the Law of Ukraine “On the State Budget of Ukraine for 2026”, as of January 1, 2026, new amounts of the minimum wage and the subsistence minimum have been established.

What is the minimum wage in Ukraine in 2026?

As of January 1, 2026, the minimum wage is:

• UAH 8,647 — as a monthly amount.

• UAH 52 — as an hourly amount.

An important nuance: in 2026, the “minimum wage” as a calculation value for certain payments under court decisions is applied in the amount of the subsistence minimum defined in the State Budget Law (see the note in Article 8).

What is the subsistence minimum in Ukraine in 2026?

As of January 1, 2026, the subsistence minimum per person per month is UAH 3,209. For the main social and demographic groups:

• for children under 6 years of age — UAH 2,817;

• for children from 6 to 18 years of age — UAH 3,512;

• for able-bodied persons — UAH 3,328;

• for persons who have lost their ability to work — UAH 2,595;

Separately, the Law stipulates that the indicator for calculating the basic official salaries of judges/prosecutors and certain categories of employees of state bodies is applied at the level established for the relevant body as of December 31, 2025 (without a single fixed number). It also provides for a special indicator of UAH 1,600 for determining the amount of the supplement for living in territories of radioactive contamination under court decisions.

What changes apply to the salaries of public-sector employees in 2026?

In 2026, the amount of remuneration (monetary support) for employees of the public sector and state bodies may be changed exclusively within the limits of budget appropriations for payroll provided for in the state budget. This means: even if certain bonuses/allowances are provided for by sectoral regulations, an actual increase is possible only if there is funding for it in the estimate.

What changes as a result of the minimum wage in 2026?

The minimum wage is the “base” for many calculations, so its increase/fixation automatically affects limits, contributions, and fines.

USC in 2026: minimum contribution and maximum base

• Minimum USC per month (22% of the minimum wage): UAH 1,902.34. This is the minimum that is often used as a reference for income/base that does not exceed the minimum wage (depending on the payer’s status and the specific situation).

• Maximum amount of the base for charging USC in 2026 for most insured persons is set at the level of 20 minimum wages: UAH 172,940 per month.

• Accordingly, the maximum USC per month (22% of UAH 172,940) is UAH 38,046.80.

Note: for income in the form of monetary support/remuneration accrued to servicemen, police officers and rank-and-file and commanding personnel, the maximum base in 2026 is set at 15 minimum wages.

Wage indexation

The State Budget Law for 2026 contains a separate rule: the consumer price index for indexation of monetary incomes of the population is calculated on a cumulative basis starting from January 2026, which is taken as 1 (100%), and the amount of indexation that was formed in December 2025 is not accrued in January 2026.

• Wage indexation — details

Local taxes/fees and other payments

The amount of the minimum wage may affect certain calculation indicators (depending on the specific tax/fee and the decision of the local council), as well as threshold values/rates in certain cases. For an accurate conclusion, a linkage to a specific payment and a specific local community is required.

Amounts of labor financial fines (Article 265 of the Labor Code of Ukraine)

Article 265 of the Labor Code of Ukraine establishes financial sanctions linked to the minimum wage (as of the time the violation is detected). To understand the order of magnitude of the figures in 2026 (with a minimum wage of UAH 8,647), typical amounts are as follows:

• UAH 86,470 — for the actual admission of an employee to work without concluding an employment contract (10 minimum wages) — for each employee. For employers on the single tax (groups 1–3), a warning is applied in this situation. Provision: Article 265 of the Labor Code of Ukraine

• UAH 25,941 — for violation of the deadlines for paying wages for more than one month or for payment not in full (3 minimum wages).

• UAH 17,294 — for non-compliance with the minimum state guarantees in remuneration (2 minimum wages).

All basic indicators (minimum wage, subsistence minimum, certain indexation rules and limits for USC in 2026) are set out in the Law of Ukraine “On the State Budget of Ukraine for 2026”.