In Ukraine, the ability to transfer money directly to pensioners via the official Pension Fund portal has become operational. The initiative, dubbed "patronage pensions," allows any citizen or organization to make a personalized donation to a specific recipient of state support. However, the mechanism for distributing funds has its own peculiarities that are important to know before making a transfer.
The Math of Transfers: 10,000 vs. 7,000
The main question worrying potential donors concerns the actual amount received. Lawyer Yevhen Bulyimenko, commenting on the situation for RBC-Ukraine, clarified that the pensioner does not receive the entire sum sent by the donor. The Fund deducts a portion of the funds to cover its own operational expenses.
According to the expert's explanations, these deductions go towards paying basic pensions, insurance payouts, financing the prevention of insurance cases, and certain types of state social assistance. As a result, the math looks like this: if 10,000 hryvnias are transferred to the fund's account, the pensioner will actually receive 7,000 hryvnias on their card or in their mailbox.
Tax Status of Donations
An important aspect of the new regulation is the fiscal burden. Yevhen Bulyimenko confirmed that the Tax Code of Ukraine does not provide for the inclusion of such charitable donations in the taxable object. This means that amounts received by the pensioner as aid are not subject to personal income tax, and the military levy is also not withheld from them.
Impact on Housing Subsidies
Many Ukrainians fear that additional funds credited to a pensioner's account may be considered income exceeding the limits for receiving state support. In particular, there is a fear that a "gift" from a third party will lead to the cancellation of the housing subsidy.
The lawyer dispelled these fears: receiving charitable donations from individuals or legal entities cannot be a reason for the cancellation or refusal to grant a subsidy. Thus, financial assistance does not affect the pensioner's right to state support for paying utility bills.
How the System Works
"Patronage pensions" came into effect after the adoption of amendments to the law on mandatory state pension insurance. The legislation now gives any person the right to make a targeted donation to a specific pensioner through the fund's digital services.
Pensioners retain the right to independently choose the method of receiving payments — both state and private donations. Payments can be made via the postal service or to a bank card, and the method of receipt can be changed at any time.
