Raising the minimum wage is another reason to brag about “achievements” in the news and raise funds raised to the budget. We remind you that from September 1, 2020, the minimum wage is 5000 UAH, which automatically affects the amount of ERUs.
If you are a sole proprietor and pay ERUs on a monthly basis, in October you will transfer UAH 1100 for the month of September (instead of UAH 1039.06, as it was before). The same amount will need to be transferred in November, December 2020 and January 2021.
Individual entrepreneurs pay ERUs on a quarterly basis, for the third quarter they must pay UAH 3178.12 (UAH 1039.06 x 2 months + UAH 1100) and UAH 3300 for the fourth quarter (UAH 1100 x 3 months).
For persons engaged in independent professional activity, the minimum amount of the ERU is UAH 1100 (UAH 5000 x 22%), and the maximum is UAH 16500 (UAH 15 x 5000 x 22%).
If you have already paid ERUs, we advise you to check the payments, and, if necessary, list the shortage and edit the receipt templates.