From 01/01/2012, Ukrainian IT specialists-PE will pay a tax of 5% of income

Not the most pleasant news for Habrazhiteli from Ukraine - on 23.11.11, Law No. 4014-VI was finally adopted and published “On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on simplified taxation, accounting and reporting”

Why not nice? Most IT specialists in Ukraine work as SPD, under a contract with their employer. And not every company undertakes to pay the costs associated with maintaining the CPF FLP (Entrepreneurial Entity of the Individual Entrepreneur). If you are lucky to work in such a company - get ready. From January 1, 2012, instead of the usual tax (UAH 86, $ 11) + pension fund (~ UAH 340, $ 42) we will pay 5% of monthly income plus the same pension contribution (~ UAH 340 and above). It is easy to calculate that if earlier the amount was close to $ 50 per month, now it starts from $ 100 and higher.

Personally, I don’t mind paying taxes, and I perfectly understand that 86 UAH / month is a penny. On the other hand, I do not see what the state is doing even for these 86 UAH. And something tells me that the increase in the amount of the situation does not greatly improve.

Returning to employers, I again doubt that they will take over the compensation of these costs. Those who pay taxes themselves are likely to lower their salaries by 5-7%. The rest will shrug their shoulders and ignore the situation.
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PS Yes, 5% is not such a big amount. But now, because of this, an IT specialist with an income of $ 1500 / month will lose one salary a year to pay taxes and contributions to the Pension Fund (the latter is generally a separate conversation).

based on taxer.com.ua/blog/21

UPD1:

The details of what will happen to freelancers are not clear yet. If entrepreneurs of the second group are allowed to conduct foreign economic activity (foreign economic activity), then freelancers fall into this group, i.e. for them, conditions are practically unchanged. We are waiting for official comments.

UPD2:

In short, individuals-entrepreneurs were divided into 3 groups (4, if you count the legal entities):
1st group - trading on the market and selling own-produced goods (the limit on income is up to 150k UAH per year)
2nd group - Selling almost everything (except for real estate) and providing services only to companies on a single tax, or to the public . (the limit on income is up to 1 million UAH per year). Freelancers hypothetically fall here - see UPD1.
For both these groups, the tax rate is up to 20% min. salaries, i.e. up to ~ 200 UAH

Speech in the topic is primarily about those who work "on uncle", i.e. in fact, they are employees. From a legal point of view, they provide services to large companies that are clearly not working on a single tax, i.e. These entrepreneurs belong to the 3rd group . Income limit - 3 million UAH. in year. The limit on income per year for such IT specialists is not particularly critical - that 1 million, that 3 million fully cover salaries in this area.

UPD3:

Moved to Dura Lex. Thanks for the karma.