FOPs may not pay a military fee within one calendar month a year: information on periods of annual leave or temporary disability must be submitted simultaneously with a statement in an arbitrary form. Entrepreneurs of the 1st and 2nd groups of single tax who do not have employees are exempt from payment of military fees.
This privilege is set out in the transitional provisions of the Tax Code of Ukraine, which provide for the exemption from the payment of military fees for entrepreneurs with the right. It should be noted that from the moment of entry into force in December, the military levy from the income of individuals increases from 1. 5% to 5%. This applies to all types of income, including wages.
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