13th Salary in Ukraine - Who Will Receive the Annual Bonus in 2025.

Many Ukrainians have heard about the 13th salary and may hope for such a pleasant bonus. However, in Ukraine, not all employees receive this payment.

What is the 13th Salary and Who Receives It

The 13th salary is not a mandatory payment, but a kind of annual bonus. In most cases, its amount equals the average monthly salary. However, the exact figure depends on:

• the internal rules of the company;
• the financial status of the enterprise;
• the duration of the employee's work in the company;
• their status (permanent or temporary employee).

In some countries, such payments are mandatory and provided by law. In Ukraine, it is a voluntary decision of the employer. This bonus is usually given at the end of the year, most often in December, as a result of annual work, which is what gives this payment its name.

Is There a 13th Salary in Ukraine

Ukrainian legislation does not oblige companies to pay the 13th salary. This issue is resolved at the level of the organization itself.

According to the Law of Ukraine on Labor Payment, bonuses and annual allowances are part of the incentive system, and their conditions are determined by the employer. The payment conditions may be specified in:

• the collective agreement;
• the internal documents of the enterprise, agreed upon with the trade union or representatives of the employees.

These documents should state who, when, and under what conditions receives the annual bonus. Usually, the bonus is awarded to those who have worked at the company for at least a year. If less, the amount is calculated proportionally to the number of months worked.

Is the 13th Salary Taxed

Yes, like regular salary, the annual bonus is subject to taxation. From it, the following are withheld:

• military tax;
• unified social contribution (USC);
• personal income tax (PIT).

Therefore, employees who hope for additional payment should clarify the conditions in their collective agreement or consult the HR department or accounting.

According to Ukrainian legislation, the 13th salary is not mandatory for all employees and depends on the policy of each company. It can be given as a reward for employee of the year or as a kind of reward for labor efforts. In any case, it serves as an additional incentive for employees at the end of the year.