Four deductions
The employer withholds these four amounts and pays them to the state with the salary, no later than the 15th of the next month. The rest reaches your card.
Income tax
3–25%Taken from the taxable part: gross pay minus reliefs.
Social insurance
3–10%For your future pension. Taken from the whole gross pay; reliefs do not reduce it.
Unemployment insurance
0.5%For the benefit paid if you lose your job. The smallest deduction.
Medical insurance
0.5–2%For the state package of medical services. Taken from gross pay.
Rates by sector
Rates depend on the employer’s sector and the size of the salary. The table is built from the same rules the calculator uses.
| Deduction | Private, non-oil | State and oil and gas |
|---|---|---|
| Income tax | 3% up to 2,500 ₼, 10% up to 8,000 ₼, 14% above 8,000 ₼ | 14% up to 2,500 ₼, 25% above 2,500 ₼ |
| Social insurance | 3% up to 200 ₼, 10% up to 8,000 ₼, 10% above 8,000 ₼ | 3% |
| Unemployment insurance | 0.5% | 0.5% |
| Medical insurance | 2% up to 2,500 ₼, 0.5% above 2,500 ₼ | 2% up to 8,000 ₼, 0.5% above 8,000 ₼ |
| Deduction | Private, non-oil | State and oil and gas |
|---|---|---|
| Social insurance | 22% up to 200 ₼, 15% up to 8,000 ₼, 11% above 8,000 ₼ | 22% |
| Unemployment insurance | 0.5% | 0.5% |
| Medical insurance | 2% up to 2,500 ₼, 0.5% above 2,500 ₼ | 2% up to 8,000 ₼, 0.5% above 8,000 ₼ |
The 200 ₼ tax-free part and the 2,500 ₼ threshold
At your main job, if monthly pay is not above 2,500 ₼, the first 200 ₼ is tax-free. Once pay passes the threshold, the tax-free part ends completely.
- The tax-free part applies only at your main job, where your employment record book is kept.
- Martyrs’ families, veterans, people with disabilities and other groups get a personal relief of 100 ₼–800 ₼; if several apply, the largest counts.
- Someone supporting at least three dependants gets another 50 ₼.
So pay just above 2,500 ₼ can take home less than 2,500 ₼ does. When one take-home amount matches two gross salaries, the calculator shows both.
What the employer pays
On top of what comes out of your pay, the employer pays social, unemployment and medical insurance of its own. It does not show on your payslip, but it is part of what the job costs.
Example: 1,000 ₼ gross
In the private sector, at your main job, 135 ₼ comes out of 1,000 ₼ and you take home 865 ₼. Every line is worked out on its own page.