New order: Ukrainians explained how to submit salary reports in 2025.

Ukrainians must submit monthly salary reports in 2025 - new rules

Beginning in 2025, a new procedure for submitting salary reports has started in Ukraine. According to the changes, employers will be required to submit consolidated salary reports each month, adhering to the deadlines of the monthly tax period. The aim of these changes is to ensure stable budget revenues during the martial law period.

According to the new rule, starting from January 2025, the tax calculation must be submitted monthly. This has led to changes in the process of filling out and submitting tax calculations.

'However, the mark for submitting the calculation with the status of reported as reference will disappear. We also do not see the month numbers in the quarter attachments, which is quite logical. In the calculation itself, we will indicate information for only one month in the tabular part, not three as it was with the quarterly form. But the calculation number remained. That is, if you are submitting the reporting form, then the calculation number will be 1, when correcting errors and submitting, for example, a new reporting or clarifying form - the serial number of the calculation will increase', - the publication reports.

The new order also outlines changes in filling out the attachments of the calculation, but their number remains unchanged. The changes concern the lines that indicate the number of employees and new categories of insured persons.

It is clear that all employers and accountants must familiarize themselves with these changes for the correct filling out and submission of salary reports. It is also known that the revised period and deadlines for submitting calculations must be observed.