• the general indicator is UAH 1936;
• children under 6 years old - UAH 1699;
• children aged 6 to 18 years old - UAH 2118;
• able-bodied persons - 2007 UAH;
• persons who have lost their ability to work - UAH 1564

The new subsistence minimum should be taken into account when indexing the cash income of the population. According to Clause 4 of the Procedure for Indexation of Population Income No 1078, indexes are subject to income of the population within the subsistence minimum established for the relevant social and demographic groups. That is, since July 1, 2019, wage indexation is conducted within the income of UAH 2007.

In addition, the new subsistence minimum must be taken into account when maintaining alimony. The minimum amount of maintenance per child can not be less than 50% of the subsistence minimum for a child of the corresponding age. In this regard, the amount of maintenance from July 1, 2019 is:

• for children under 6 years old not less than 849.50 UAH (1699 UAH x 50%);
• for children aged 6 to 18 years, not less than 1059.00 UAH (2118 UAH x 50%).

The change in the size of the subsistence minimum does not affect those indicators set by the Tax Code of Ukraine depending on its size as of January 1 of the reporting tax year (real estate tax rates, parking tax rates, single tax rates for one group of payers, the size of the tax social benefits and the amount of income to which it applies, non-taxable value of gifts, etc).

The minimum wage as of July 1, 2019 does not change and makes up the monthly amount - UAH 4173, hourly - UAH 25.13.

No changes are also made to:

• the size of the minimum single social contribution - UAH 918.06;
• the maximum amount of income of the insured person, for which the single contribution is charged - UAH 62595;
• the maximum amount of the accrued ECU is UAH 13,770.90 (62595 UAH x 22%) or UAH 5264.24 (UAH 62595 x 8.41%) when calculating the ECU for the salary of a disabled worker;
• the size of the tax social benefit;
• the maximum amount of income that gives the right to receive a tax social benefit;
• maximum daily allowance;
• the amount of non-taxable income in the form of gifts;
• amount of non-targeted charity;
• tax rate on real estate;
• single tax rates: for single tax payers of group 1 - up to 192,10 UAH (up to 10% of the subsistence minimum for able-bodied persons as of January 1, 2019);
  for single tax payers of group 2 - up to UAH 834.60 (up to 20% of the minimum wage on January 1, 2019).

It should be noted that the next increase in the subsistence minimum should take place on December 1, 2019.