Ukrainians Now Allowed to Pay Salaries to Another Person’s Card: Tax Implications Explained.

Salary Payments to Third-Party Bank Details

According to Novyny.live: Ukrainian legislation now permits employers to deposit wages into the bank account of a third party, provided a formal agency agreement is in place. When salary is paid to another individual under such an arrangement, personal income tax (PIT) and the military levy are not applied a second time. This opens up options for employees who are unable to receive cash payments directly.

Employers can transfer wages to another person's account if the employee is unable to collect cash themselves. In these cases, a power of attorney and a written statement from the employee are required to confirm the third party’s right to receive the funds. This streamlines the payroll process and ensures payment can still be made under unforeseen circumstances.

Tax Considerations and Labor Market Insights

When salary is paid to a designated representative through a power of attorney, businesses are not obligated to pay additional PIT or military levy, potentially reducing their overall tax burden. As a result, companies can manage their finances more flexibly and continue supporting employees even in challenging situations.

Additional key points:

• Ukraine's minimum wage in July 2026 will be set at 8,647 hryvnias.
• Draft law No. 15224-5, which proposed raising the minimum wage to 11,183 hryvnias from July 1, has been withdrawn from consideration.
• Some workers now earn an average salary exceeding 70,000 hryvnias due to a shortage of specialized professionals.
• At certain enterprises, wages in 2026 have increased by 15% to 56% compared to the same period in 2025.
• Job offers for people with disabilities now include salaries up to 80,000 hryvnias, reflecting improved employment conditions for this group.

In summary, the recent legislative changes regarding salary payments to third-party accounts create new opportunities for both employees and employers, offering greater financial flexibility. This development stands to support those facing difficulties in receiving their wages and could positively impact corporate financial management in today’s economic environment.