Changes in the labor legislation: what to pay attention to?

1. The zeroing of indexation in 2025

Due to Article 34 of the Law of Ukraine No. 4059 “the calculation of the consumer price index for the indexation of monetary income of the population is carried out on an incremental basis, starting from January 2025, which is taken as 1 or 100 percent. The amount of indexation that formed in December 2024 is not accrued in January 2025”.

The Ministry of Social Policy in its letter dated 10.12.2024 No. 105/0/214-24 commented on these changes and explained that the base month for salary indexation will be January 2025, i.e. the previously determined indexation amount is not saved (reset to zero).

2. The minimum salary

From January 1, 2025, and for the whole year, the minimum salary remains unchanged and will be:

• in the monthly amount – UAH 8,000;
• in the hourly amount – UAH 48.

In addition, in 2025, the maximum base for calculating the social security contribution is temporarily increased from 15 minimum salaries (UAH 120,000) to 20 minimum salaries (UAH 160,000).

That is, the minimum insurance contribution in 2025 will be UAH 1,760 per month (UAH 8,000 × 22%).

3. Daily allowance for business trips

Daily allowances for business trips in Ukraine are set at no more than 0.1 of the minimum salary, determined as of January 1 of the tax year, for each day of the business trip (subparagraph “a” of paragraph 170.9.1 of the Tax Code of Ukraine). Therefore, from January 1, 2025, the amount of non-taxable daily allowances in Ukraine is increased to UAH 800.

For business trips abroad, this amount remains unchanged – no more than EUR 80 for each calendar day of such a business trip at the official exchange rate of the hryvnia to the euro, established by the NBU, calculated for each such day.

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