Initial data

The number of employees and the average salary

Group of entrepreneur's Other entrepreneur's
academic variant single tax income, thousand expenses*, thousand
group
payers UAH UAH
number of number of average salary,% of number of average salary,% of
months months months
employees employees minimum wage employees minimum wage

0 2 4,400 1-2 0 3-6 2 110 7-12 3 115 3,420

1 2 3,700 1-3 0 4-10 2 105 11-12 3 110 2,562
2 3 4,960 1-4 0 5-8 1 107 9-12 2 110 3,553
3 2 3,404 1-2 0 3-6 2 110 7-12 3 115 2,335
4 3 4,563 1 0 2-4 3 105 5-12 4 110 3,142
5 2 3,920 1-5 0 6-11 2 110 12 1 115 2,839
6 3 5,680 1-3 0 4-7 1 105 8-12 2 110 4,085
7 2 2,930 1-4 0 5-9 3 107 10-12 4 110 1,933
8 3 6,520 1-2 0 3-4 2 110 5-12 3 115 4,640
9 2 2,560 1 0 2-8 2 107 9-12 3 110 1,718
10 3 6,540 1-5 0 6-7 2 107 8-12 3 110 4,663
11 2 2,420 1-3 0 4-10 2 105 11-12 3 110 1,614
12 3 3,860 1-4 0 5-8 3 107 9-12 4 110 2,621
1 13 2 380 1-2 0 3-6 1 110 7-12 3 115 97
14 3 4,520 1 0 2-4 1 105 5-12 3 110 3,168
15 2 4,560 1-5 0 6-11 2 110 12 3 115 3,190
16 3 4,690 1-3 0 4-7 2 105 8-12 4 110 3,236
17 2 4,120 1-4 0 5-9 3 107 10-12 4 110 2,814
18 3 5,990 1-2 0 3-4 3 110 5-12 2 115 4,310
19 2 3,890 1 0 2-8 2 110 9-12 3 115 2,694
20 3 6,020 1-5 0 6-7 2 107 8-12 4 110 4,220
21 2 3,440 1-3 0 4-10 3 105 11-12 4 110 2,311
22 3 6,050 1-4 0 5-8 3 107 9-12 2 110 4,359
23 2 3,560 1-2 0 3-6 2 110 7-12 4 115 2,389
24 3 5,930 1 0 2-4 4 105 5-12 3 115 4,204
25 2 3,720 1-5 0 6-11 1 110 12 2 115 2,630

*excluding labor costs, mandatory payments of the entrepreneur

 Initial data

The number of employees and the average salary

Group of entrepreneur's
academic
variant single tax income, thousand
group
payers UAH number
number of number of average salary,% of of average salary,% of
months months months
employees employees minimum wage employe minimum wage
es
0 2 4,400 1-2 0 3-6 2 110 7-12 3 115
1 2 3,774 1-3 0 4-10 2 110 11-12 3 115
2 3 5,059 1-4 0 5-8 1 105 9-12 2 110
3 2 3,472 1-2 0 3-6 2 110 7-12 3 115
4 3 4,654 1 0 2-4 3 105 5-12 4 110
5 2 3,998 1-5 0 6-11 2 107 12 1 110
6 3 5,793 1-3 0 4-7 1 110 8-12 2 115
7 2 2,988 1-4 0 5-9 3 107 10-12 4 110
8 3 6,650 1-2 0 3-4 2 107 5-12 3 110
9 2 2,611 1 0 2-8 2 105 9-12 3 110
10 3 6,670 1-5 0 6-7 2 107 8-12 3 110
11 2 2,468 1-3 0 4-10 2 110 11-12 3 115
12 3 3,937 1-4 0 5-8 3 105 9-12 4 110
2 13 2 387 1-2 0 3-6 1 110 7-12 3 115
14 3 4,610 1 0 2-4 1 105 5-12 3 110
15 2 4,651 1-5 0 6-11 2 107 12 3 110
16 3 4,783 1-3 0 4-7 2 110 8-12 4 115
17 2 4,202 1-4 0 5-9 3 110 10-12 4 115
18 3 6,109 1-2 0 3-4 3 107 5-12 2 110
19 2 3,967 1 0 2-8 2 105 9-12 3 110
20 3 6,140 1-5 0 6-7 2 107 8-12 4 110
21 2 3,508 1-3 0 4-10 3 110 11-12 4 115
22 3 6,171 1-4 0 5-8 3 105 9-12 2 115
23 2 3,631 1-2 0 3-6 2 110 7-12 4 115
 24 3 6,048 1 0 2-4 4 107 5-12 3 115
25 2 3,794 1-5 0 6-11 1 110 12 2 115

*excluding labor costs, mandatory payments of the entrepreneur

Other entrepreneur's
expenses, thousand
UAH

3,420
2,690
3,730
2,451
3,299
2,980
4,289
2,029
4,872
1,803
4,896
1,694
2,752
101
3,326
3,349
3,397
2,954
4,525
2,828
4,431
2,426
4,576
2,508
4,414
2,761
 Calculation example. Variant 19 G
Table 1. Salary fund
Number of
Number of months
employees

1 0
2-8 2
9-12 3
Total for the year

Table 2. Obligatory payments at the expense of the entrepre

Amount of income 3,890,000.00
Single tax 14,500.00
Single social contribution from the
entrepreneur 15,950.00
Unified social contribution from
employee salaries 7,458.00
Total 37,908.00

Table 3. Obligatory payments from employees, UA

Personal income tax 5,763.00
Military fee 508.50
Total 6,271.50

Table 4. The financial results of the entrepreneur's activit

Income 4,400,000
Expenses:
Employee salary 177,000.00

Obligatory payments at the expense

of the entrepreneur 37,908.00
Other expenses 2,694,000.00
Profit 1,491,092

Calculation example. Variant

Table 1. Salary fund
Number of
Number of months
employees

1 0
2-8 2
9-12 3
Total for the year

Table 2. Obligatory payments at the expense of the entrepre

Amount of income 2,611,000.00
Single tax 14,500.00
Single social contribution from the
entrepreneur 15,950.00
Unified social contribution from
employee salaries 7,128.00
Total 37,578.00

Table 3. Obligatory payments from employees, UA

Personal income tax 5,508.00
Military fee 486.00
Total 5,994.00

Table 4. The financial results of the entrepreneur's activit

Income 4,400,000
Expenses:
Employee salary 177,000.00
Obligatory payments at the expense
of the entrepreneur 37,578.00
Other expenses 2,694,000.00
Profit 1,491,422
ple. Variant 19 GR 1
Salary fund
Average
salary, Salary fund
UAH
0
6,600.00 13,200.00
6,900.00 20,700.00
33,900.00

he expense of the entrepreneur, UAH

ments from employees, UAH

the entrepreneur's activities, UAH

ample. Variant 0
Salary fund
Average
salary, Salary fund
UAH
0
6,300.00 12,600.00
6,600.00 19,800.00
32,400.00

he expense of the entrepreneur, UAH

ments from employees, UAH

the entrepreneur's activities, UAH