The Cabinet of Ministers proposes not to tax monetary payments under the "eSadok" program

The Cabinet of Ministers approved and registered a draft law in the Verkhovna Rada, which proposes not to tax monetary payments received under the "eSadok" program. This was announced by Taras Melnychuk, the representative of the Cabinet of Ministers in the Verkhovna Rada of Ukraine, as reported by UNN.

The Cabinet of Ministers has registered in the Verkhovna Rada: a draft law "On amending Article 165 of the Tax Code of Ukraine regarding the non-inclusion of the amount of the monthly monetary payment "eSadok" in the taxable income of the taxpayer" (reg. 15193)

According to him, the draft law is aimed at creating conditions for combining parenthood with employment by providing state support to families with children in the form of a monthly monetary payment "eSadok" and ensuring that such a payment is not included in the taxable income of the taxpayer during the prenatal, postnatal period and the period of child care after its birth.

The draft law proposes to provide for the non-inclusion of the amount of the monthly monetary payment "eSadok", which is provided in accordance with the Law of Ukraine "On State Aid to Families with Children", in the total monthly (annual) taxable income of the taxpayer.

Additions

In November last year, the Verkhovna Rada adopted draft law No. 13532, which provides for a one-time payment of UAH 50,000 upon the birth of a child. It also includes monthly support of UAH 7,000 for childcare up to 1 year and other measures to increase the birth rate.

The law, among other things, provides for the introduction from January 1, 2028, of a monthly monetary payment "eSadok", which is intended to provide care for children aged three to six years, and for children with special educational needs - up to seven years, and in some cases up to 8 years.

The law states that such a payment is provided "to promote the combination of work and childcare and to support the comprehensive development of the child."

The law also provided for instructing the Cabinet of Ministers to develop and submit to the Rada a draft law on the non-inclusion of the amount of the monthly monetary payment "eSadok" in the taxable income of the taxpayer.

50,000 UAH to be paid at birth: Rada adopted decision05.11.25, 13:19 • 25457 views