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The law provides for an increase in military levy for employees from 1.5% to 5%....
Economics

Military collection is now required: how much to pay FOPam of different groups in 2025

By Alex Janovskyi
The law provides for an increase in military levy for employees from 1. 5% to 5%. In early December 2024, new tax rules were introduced, in particular, entrepreneurs. One of the key changes was the obligation to pay a military levy, regardless of the group or taxation system. This is stated in the material of "Telegraf UA". On January 1, 2025, new tax rules came into force. It should be noted that the rates and payment procedure have changed.

The law provides for an increase in military levy for employees from 1. 5% to 5%, as well as expanding the circle of payers, including individuals-entrepreneurs (FOP). Thus, the rate of military levy for FOP - single taxpayers of the first, second and fourth groups in 2025 - UAH 800. 0 (10 percent of the minimum wage). It is paid monthly not later than the 20th (inclusive) of the current month for the third group - the rate - 1% of the income received. FOP-system system-the rate increases from 1.

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