In addition, starting next year, the tax burden on labor costs may be shifted entirely to employees. It will include not only income tax and mandatory health insurance (MHI) contributions, but also mandatory state social insurance (MSI) contributions.
Specifically, it is proposed to unify the OGSS rates and introduce a single rate of 21% for all categories of employees, including agricultural workers. The exception is employees working under special conditions, who will pay an additional 10%.
It also proposes reducing the compulsory health insurance (CHI) contribution rate from 9% to 7%. In the medium term, it is proposed to fully fund these obligations from the state budget.
According to the Ministry of Finance’s calculations, the total tax burden, which currently stands at 35.4% of gross wages, will decrease to 35%.
According to the draft, starting in 2027, employers will be required to ensure that an employee’s net wages remain at a level no lower than that calculated and paid prior to January 1, 2027, taking into account the mandatory social security contributions previously payable by the employer.
