In the New Year with new costs: what changes come into force as early as January 1
An increase in the minimum wage, indexation of pensions is not expected, but tariffs will increase and new taxes will appear.
The beginning of a new year is usually accompanied by changes that come into force on January 1. 2023 is no exception, and Ukrainians are waiting for quite a few innovations. Basically they relate to the financial side: salaries, pensions, subsidies, as well as tariffs and taxes, but there are also innovations associated with digitalization.
What will change for Ukrainians on the morning of January 1, 2023, told in "Ukrainian Truth"
On January 1, the law on the state budget for 2023 comes into force. Estimate with a planned income of UAH 1,3 trillion no increase in minimum wage. The whole year it will remain at the level of December 2022 - 6 700 UAH per month or 40,46 UAH per hour (valid from 1 October). Living wage will not change either: 2 684 UAH - for the able-bodied, 2 272 UAH – for children under six years old, for children 6-18 years old – 2 833 UAH, for persons who have lost their ability to work - 2 093 UAH. General indicator - 2589 UAH.
Pensions and indexation
Minimum pension from December 1 increased by 66 hryvnia. up to 2 093 UAH., maximum for 660 UAH. up to 20 930 UAH. Indexation of pensions in 2023 is planned, assured the Minister of Social Policy Oksana Zholnovich. According to her deputy Vitaly Muzychenko, the March indexation will be 5,4%. Retire in 2023 by age 60 Ukrainians will be able with 30 years of experience, at 63 - with an experience of 20 years, at 65 years old - 15 years. Ukrainians with experience less than xnumx years, pensions will not be accrued, monetary assistance is provided for them. Citizens whose income is less than the subsistence level will be able to receive it. At the same time, work experience can be bought in addition. The cost of a month of experience is 44% of the minimum wage.
Subsidies - through the Pension Fund
Calculation of subsidies will now take place through the Pension Fund, the revenue and expenditure parts of which are increased for UAH 12,6 billion. According to the Prime Minister Denis Shmygal, this decision was made to improve the efficiency of subsidies. The government assured that Ukrainians who already received subsidies will be assigned them automatically. From December 1, 2022, people can apply for subsidies at the TsNAP or with the help of an authorized representative of the local authorities through "Diya", the service center of the Pension Fund, its portal or mobile application. The Prime Minister assured that in the budgets for 2022 and 2023 sufficient funds to support the most vulnerable segments of the population. It is expected that the average subsidy will be about 1800 UAH per month. According to the amendments to the legislation adopted in September 2022, The social insurance fund will cease to exist – it will be attached to the Pension Fund. It must save the state UAH 2-3 billion a year.
Tariffs for gas and electricity
The government stated that utility bills will not change in winter. In July, the Cabinet of Ministers extended the fixed gas price for heat producers (7,4 UAH per cubic meter) until May 31, 2023. An unchanged gas price will allow local authorities not to raise tariffs for heat and hot water supply. The situation is similar with electricity. According to the government decree, until March 31, 2023 price for residential consumers will be 1,44 UAH per kWh for consumption up to 250 kWh per month и 1,68 UAH per kWh – more 250 kWh.
Electricity tariffs for businesses will change. Head of Ukrenergo Vladimir Kudritsky stressed that the tariff for transportation will increase by a few kopecks. This 1,3-1,5% cost of electricity for business.
"The final price for most enterprises is 5-6 hryvnias per kilowatt-hour. This price includes the price of electricity produced, the tariff for the distribution of electricity by regional energy networks and the Ukrenergo tariff, that is, the tariff for transmission through main networks," Kudritsky said.
On December 21, the commission on tariffs (NEURC) is minimal adjusted the components of electricity prices for business. The average increase in the cost of electricity for end non-residential consumers is about 15 kopecks per kWh, and for industrial energy-intensive consumers - about 4 kopecks per kWh.
Taxes for FLP
Income limits for sole proprietors are calculated from the minimum wage. So, from January 1, will operate following annual limits: the first group - 1 118 900 hryvnias (167 minimum wages), the second group - 5 587 800 hryvnias (834 minimum wages), the third group (3% and 5%) - 7 818 900 hryvnias (1167 minimum wages).
It is important to comply with the annual income limit for FLP, since this is one of the conditions for working under the simplified taxation system. When limits are violated entrepreneurs can be transferred to the general system with high taxes. FLP of the first group pay a single tax 10% from the living wage for the able-bodied, the second group - 20%. Actual rates are set by local authorities, but they cannot exceed the maximum in Ukraine. For FLP of the third group rates are unchanged: 5% – for non-payers of VAT, 3% - for VAT payers. At the time of martial law preferential rate of 2% applies (non-payers of VAT), but the Verkhovna Rada has been discussing its abolition since mid-2023.
The size of the minimum wage depends on the amount of the single social contribution. The ERU rate is 22%. Since the minimum wage is set for a year, the maximum size of ERUs will be valid throughout 2023: minimum per month – 1474 UAH, maximum (15 minimum wages) - 22,11 thousand UAH per month.
In this case, ERUs may not be paid for by the following FOPs: pensioners and persons with disabilities who receive payments; self-employed (notaries, lawyers) without income; all sole proprietors and self-employed for which ERUs are paid by the employer.
Also valid during martial law voluntary payment of a single tax for the first and second groups from April 1, 2022 until the end of martial law and ERUs for yourself from March 1, 2022 until the end of martial law and a year after it ends.
New taxes for landowners
Adopted November 30, 2021 changes to the tax code, starting from January 1, 2023, provide for the introduction of a new fee - minimum tax liability (MNS) on the land plot. The collection is designed to reduce budget losses due to tax evasion by deshadowing agricultural activities. The Ministry of Taxes and Taxes must pay for the use or possession of a land plot. How will it work? Conditional farmer selling cropsgrown on an area of 3 ha. Previously, from the income received, he paid 18% personal income tax and 1,5% military tax. Additionally, as a land owner, he deducted land fees (rates are set by local authorities), and if he is registered as an individual entrepreneur, then a single tax. From January 1, if the sum of all taxes paid is less than determined by the tax service of the Ministry of Taxation, he will have to pay the difference to the state. The size of the MTS for individuals will be determined by the tax and send notifications about the need to pay extra. Legal entities will deal with this on their own. MHC is calculated according to the formula, tied to the normative-monetary valuation of a site or NGO 1 hectare in the area where it is located, taking into account indexations.
There are several cases when the MTS is not established and is not payable: these are plots of dacha and horticultural cooperatives acquired in the ownership or use of their members as a result of privatization, reserve lands, plots of individuals on the right of ownership or use within settlements, plots that have undergone radioactive contamination as a result of the Chernobyl disaster.
As the ex-chairman of the State Geocadastre explained Denis Bashlyk, nothing will change for owners who lease land to white businesses and garden owners. According to him, people who rent land unofficially will receive payments from the Tax Ministry. The tenant who formalized the lease will pay for them.
In 2023, the minimum obligation will be paid for 2022. Exempted from paying the tax for 2022-2023 areas in the territories where battles were or are taking place, areas littered with explosive objects or where fortifications are located, as well as areas in the temporarily occupied territories.
Increasing taxes for exchangers
From January 1, the norms of the law on the payment of a fixed amount of an advance contribution for corporate income tax for each exchange office come into force. The owner must pay three minimum wages (UAH 20,1 thousand) for each exchange point in the settlement, the number of inhabitants of which exceeds 50 thousand., and one minimum wage in the locality where they live less than 50 thousand people. The National Bank reminded about the need to pay the fee the day before.
The regulator said that exchange offices are likely to evade taxes because the income from their activities is too small compared to the income. The income tax paid by such companies is 0,00185% of the amount of currency they bought or UAH 7 million per year for the entire market, specified in the NBU.
Chairman of the Tax Committee of the Verkhovna Rada Daniil Getmantsev said that it was almost 4 thousand exchange offices.
"According to the NBU, one point earns at least UAH 80 a month", he explained.
Financial reporting only in electronic form
On August 16, 2022, the deputies adopted a new version of the law "On Official Statistics", which has existed since 1992. The Ministry of Digital Development explained that the new law was developed on the basis of the EU framework regulation, which will allow as close as possible to EU legislation in the field of statistics. According to the adopted document, from 1 January 2023 statistical and financial reporting will be submitted electronically only.
The effect of this law applies to producers of official statistics and their employees, other state bodies conducting statistical observations, sole traders, legal entities and their separate subdivisions, individuals located on the territory of Ukraine, and Ukrainians located abroad.
New banknotes from the NBU
Since January 1 2023 year The National Bank will begin to withdraw paper banknotes denominations 5, 10, 20 and 100 UAH. samples of 2003-2007 to replace them with updated banknotes. Instead of them, negotiable coins in denominations of 5 and 10 UAH. sample of 2018 and banknotes in denominations of 20 and 100 UAH. new generation.
Banks will not issue these old banknotes from the cash desks, and the NBU will stop supporting bank cash desks with them. From financial institutions, banknotes of the previous generation will not be returned to circulation: they will be transferred to the NBU for disposal.
"Such banknotes remain valid means of payment. Citizens will be able to continue to use them without restrictions, they will not need to be specially exchanged," - emphasized in the National Bank.
We previously wrote what weekends and holidays Ukrainians will have in 2023and we also wrote about What to expect from the New Year and how to celebrate it.
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