The Ministry of Finance updated the tax calculation form: salary reporting was separated for legal entities and individual entrepreneurs

The Ministry of Finance of Ukraine has approved an updated form of Tax Calculation, which actually separated the payroll reporting for legal entities and self-employed persons. The reason was the amendments to the Tax Code, adopted back in 2025, which provide for a separate reporting format for individual entrepreneurs and persons engaged in independent professional activities.

From now on, two different forms of tax calculation will operate in Ukraine: for legal entities – “Calculation of YU”, and for individual entrepreneurs and persons engaged in independent professional activities – “Calculation of FOP/NPD”.

For whom and how are the reporting changing

The key difference concerns the submission deadlines.

Legal entities, as before, will submit their reports monthly – within 20 calendar days after the end of the reporting month.

In contrast, a quarterly submission format is established for individual entrepreneurs and independent professionals – within 40 calendar days after the end of the quarter.

At the same time, the business community is already drawing attention to a legal conflict: the order of the Ministry of Finance provides for the submission of a new form for self-employed persons already for the first quarter of 2026, although this may contradict the provisions of the Tax Code regarding the terms of entry into force of new reporting forms.

What has changed for legal entities

For employers-legal entities, one of the most important changes has been the ability to use the “New Reporting” report type more widely.

Now, before the end of the submission deadline, it is possible to correct not only the amounts of personal income tax, military duty and social security contributions, but also data on the number of employees.

The Ministry of Finance has also simplified the personnel reporting block. Separate indicators on the number of men, women and the total number of full-time employees have been excluded from the form. Only the information necessary for monitoring employment and compliance with legislative standards has been left.

What will change for individual entrepreneurs

For entrepreneurs, the new “Calculation of individual entrepreneurs/NPD” will become a simplified analogue of reporting for legal entities.

The main supplements will be:

FIZ-D1 – for reflecting salary and social security contributions;

FIZ-4DF – for personal income tax and military levy.

Supplement FIZ-D5 will be submitted only in the case of personnel changes, and FIZ-D6 – in case of special experience.

Experts advise entrepreneurs to adapt their internal procedures for maintaining payroll documentation now, as the new rules significantly change both the structure of reporting and the mechanism for its submission.

Updating reporting forms is part of a broader tax reform and is aimed at simplifying tax administration and distinguishing the responsibilities of different categories of payers.