APPLICATION OF THE TAX SOCIAL BENEFIT TO THE SALARY OF A PART-TIME EMPLOYEE
A personal income tax payer is entitled to a reduction in the amount of total monthly taxable income received from one employer in the form of salary (other payments, compensation and remuneration equivalent to it in accordance with the law), if its amount does not exceed the amount equal to the monthly subsistence minimum applicable to an able-bodied person as of 1 January of the tax year, multiplied by 1.4 and rounded to the nearest UAH 10 (clause 169.1 of Article 169 of the Tax Code of Ukraine).
In 2024, the amount of salary that gives the right to a tax social benefit is UAH 4,240 (subsistence minimum for an able-bodied person in the amount of UAH 3028 x 1.4).
That is, an individual who works part-time is entitled to a tax social benefit, provided that his or her salary does not exceed the threshold for receiving a tax social benefit.
Source: https://kherson.tax.gov.ua/media-ark/news-ark/754182.html
