Since the beginning of 2017, the minimum wage has increased to 3,200 hryvnias. Therefore it is no longer possible to pay less to employees. If the salary is lower, you need to increase it up to 3200 hryvnias.
United social tax, military fee, and income tax are paid from 3200 hryvnias. Since the beginning of the year, it was also established that the tariff rate should not be less than the subsistence minimum (1,600 hryvnias).
A part-time worker may receive less than the minimum wage. The amount of payment may depend on output volumes or working hours. When the employee works full time, his salary should not be less than 3200 hryvnias. If this condition is breached, it is possible that an employer would have to pay the penalty – 96 thousand hryvnias. In a case of non-compliance with the minimum state guarantees on wages, the penalty will amount to 320 thousand hryvnias.
During seasonal work, an employer and an employee conclude a contract for a maximum of 6 months. Seasonal workers are subject to all rights and guarantees, as well as regular workers. Payments are made according to the output. United social tax, in this case, is calculated according to the amount received by a seasonal worker divided by a number of months of work. It applies to workers who are employed under a civil-law contract. By the way, such contract should be carefully drafted, because if it is recognized as an employment contract, you may get a penalty – 96 thousand hryvnias.