Starting from January 1, 2025, the minimum subsistence level for working individuals is set at 3028 hryvnias, which affects the amount of the tax social benefit (TSB).
The tax social benefit is a mechanism that reduces the taxable income of employees when calculating personal income tax (PIT), as reported by Liga Zakon.
Key aspects of applying the TSB:
The benefit applies only to salaries, including sick leave payments that are equated to salaries.
It does not apply to income received from civil law contracts or other sources.
The TSB is not considered when calculating the military tax.
Amount of the tax social benefit in 2025
In 2025, the amount of the TSB is 1514 hryvnias, which corresponds to 50% of the minimum subsistence level set at the beginning of the year.
It is important to note that increased benefit rates are provided for certain categories of employees—100%, 150%, or even 200%.
Who can use the TSB?
The TSB applies only to salaries that do not exceed the threshold level.
3028 UAH × 1.4 = 4240 UAH.
Unfortunately, due to the low threshold income level, most employees with average or high salaries cannot take advantage of this benefit. For instance, if your salary exceeds 8,000 hryvnias, the TSB is no longer applicable.
Application features
The TSB is available for employees who:
work under part-time conditions;
have not worked the full monthly working hours;
are entitled to benefits for child support.
The benefit does not apply to:
income that is not salary;
salary received simultaneously with other budget payments (scholarships, military pay, etc.);
income of self-employed individuals.
Important to know
If you are a private entrepreneur and also work as an employee, the TSB applies only to your salary from your main place of employment.