From December 1, a number of changes will take place in Ukraine: reservations, new programs, taxes and rules
Since the beginning of December, Ukraine has implemented important changes related to social support of the population, tax innovations, military issues, and regulation of the circulation of medical cannabis. Here’s what you should know.
New rules for booking conscripts
The government has introduced updated rules for reservation of conscripts to reduce abuse of this mechanism.
The main innovations:
- Reservations will be made through the “Dia” system based on electronic lists.
- In order to obtain the status of critical importance, enterprises must provide a certificate of absence of debts from taxes and contributions.
- State and communal enterprises are obliged to pay reserved employees at least the average salary for the 4th quarter of 2021, and private companies – at least 2.5 times the minimum salary.
- Regional and industry criticality criteria of enterprises will be coordinated with the Ministry of Defense and the Ministry of Economy.
- Monthly monitoring of enterprises will ensure compliance with the criteria.
For employees who already have deferrals, there is a transition period until February 28, 2025.
Pension payments and aid from the UN
There is no separate indexation of pensions in December, but monthly age allowances continue:
- UAH 300 for persons 70–74 years old.
- UAH 456 for people aged 75-79.
- UAH 570 for pensioners aged 80 and older.
These payments concern pensioners whose pension does not exceed UAH 10,340.35.
The support program for pensioners from the UN World Food Program also continues. Pensioners who:
- They live in regions of active hostilities.
- Have a pension of less than UAH 3,250.
- Did not receive aid from international organizations after March 1, 2023.
The additional payment from the UN is the difference between the current pension and the amount of UAH 3,250.
“Winter is Support” program
The President of Ukraine, Volodymyr Zelenskyy, announced the payment of UAH 1,000 for citizens as part of the “Winter is Support” program. You can apply through the Diya portal or at Ukrposhta from December 1, 2024 to February 28, 2025.
Money can be spent on:
- Goods of Ukrainian production.
- Payment of utility services.
- Ukrzaliznytsia tickets.
- Medicines, books and mobile communication.
- Transfer of funds to support the Armed Forces.
For pensioners and persons with disabilities, the payment will be available at Ukrposhta along with social benefits.
Payments for children
As part of the “Warm Winter” program, each low-income family or IDP family with children or adults with disabilities will receive UAH 6,500 per child. In addition to St. Nicholas Day, orphans will receive another 1,000 UAH from the United Nations Children’s Fund (UNICEF).
Changes in taxation
The new tax rules provide for:
- An increase in the military levy on salaries from 1.5% to 5%.
- Taxation of FOPs of groups 1–4 (10% of the minimum salary).
- The minimum land tax is UAH 700-1,400 per hectare.
- Increase in rent for extraction of natural resources.
- For non-banking institutions, from January 1, 2025, the income tax will increase from 18% to 25%.
Medical cannabis
From December 1, 2024, a resolution regulating the circulation of medical cannabis will enter into force. All stages, from cultivation to sale, will be licensed. Pharmacies that have received licenses will start selling in designated regions.
