From October 1, 2025, new requirements for the minimum wage for employees in the retail trade of excise goods – alcohol, tobacco, and fuel – come into force in Ukraine. This is reported by LigaZakon.
What will be the minimum wage for alcohol and tobacco sellers from October 1
Law No. 4536-IX, adopted on July 16, 2025, establishes clear limits for businesses trading in excise goods. According to Anatoliy Snihur, head of the personal income taxation department of the State Tax Service in Vinnytsia region, enterprises with hired labor must ensure an average salary of no less than two minimum salaries – 16 thousand UAH as of January 1. For retail outlets outside the regional centers (over 50 km) with areas up to 500 sq.m the limit is lower – 12 thousand UAH (1.5 minimum salaries).
For individual entrepreneurs without hired employees, the requirements are similar: taxable income must be at least 16 thousand UAH per month, and for remote points with small areas – 12 thousand UAH.
Who the new minimum wage requirements apply to
"If these norms are violated, the license will be revoked", – emphasized Snihur.
The new provisions apply to everyone who has a license to sell alcohol, tobacco, or fuel.
Retail trade of excise goods in Ukraine has always been under strict control due to high taxes and licensing requirements. In the 2020s, the government has intensified the fight against “gray” schemes, where businesses declared minimum wages or incomes to reduce contributions. The war has increased the need for budget revenues, which led to new standards. Previous attempts at regulation faced resistance from small businesses, but Law No. 4536-IX has a clear goal – to increase official incomes and protect workers' rights.
It was previously reported that the minimum wage in Ukraine will be raised to 8647 UAH.