The Cabinet of Ministers of Ukraine has established the projected living wage amounts planned for introduction from January 1, 2027. This very indicator is used for calculating a number of social benefits, pensions, state aid, and specific tax payments.
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What is the current living wage
As of January 1, 2026, the living wage amounts to:
- per person — UAH 3,209;
- for children under 6 years old — UAH 2,817;
- for children aged 6 to 18 years — UAH 3,512;
- for employable individuals — UAH 3,328;
- for persons who have lost their capacity to work — UAH 2,595.
Following the last revision of these figures, minimum pensions, aid for low-income families, certain social payments, and other forms of state support were increased. Additionally, the living wage for employable individuals is used in determining the maximum base for calculating the unified social contribution (USC).
Read also: How much tax was paid by state-sector enterprises in the first half of 2026
What changes does the Cabinet propose
According to the Budget Declaration, from January 1, 2027, the following living wage figures are proposed:
- per person — UAH 3,559;
- for children under 6 years old — UAH 3,124;
- for children aged 6 to 18 years — UAH 3,895;
- for employable individuals — UAH 3,691;
- for persons who have lost their capacity to work — UAH 2,878.
At the same time, the government emphasizes that these figures are currently projected in nature. They are used as a guideline during the preparation of the draft State Budget for 2027 and may be subject to change during its review by the Verkhovna Rada.
We remind you that discussions regarding the reform of the social standards system are ongoing in Ukraine. Experts have repeatedly pointed out that the currently legally established living wage significantly lags behind the actual level of expenses necessary to cover citizens’ basic needs.
The PSM editorial team notes that the living wage remains one of the key socio-economic indicators, upon which not only pensions and state benefits depend, but also specific tax and labor calculations. However, its projected increase does not automatically imply a proportional rise in all social payments, as the final funding amounts will be determined by the law on the State Budget for 2027.
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Based on materials from napensii.ua.