What taxes must be paid by an individual who works at the company?

With each payment of wages, the employer must withhold (deduct) certain taxes, fees and mandatory contributions for each employee.

Taxes, fees and mandatory contributions that must be paid:

1. personal income tax (PIT) - 18%;

2. military levy (VZ) - 1.5%;

3. **ESV ** - amounts of the EUS in 2023: minimum - UAH 1,474 per month (22% of the minimum salary); the maximum is UAH 22,110 per month (22% of 15 minimum salaries).

Therefore, reporting and payment of the above taxes are carried out by the employer.