Good day! Now I will explain everything to you.
1. **Essence of the law:** This resolution of the Cabinet of Ministers of Ukraine establishes a new amount of the official salary (tariff rate) for an employee of the 1st tariff category of the Unified Tariff Grid from January 1, 2026, namely 3470 hryvnias. Also, it obliges the heads of budgetary institutions to ensure the differentiation of wages of employees who receive the minimum wage by establishing additional payments and allowances.
2. **Structure and main provisions:** The resolution consists of 5 points.
* Point 1 amends note 1 of appendix 1 to the resolution of the Cabinet of Ministers of Ukraine No. 1298, establishing a new amount of the official salary for the 1st tariff category.
* Point 2 obliges the heads of institutions to ensure the differentiation of wages.
* Points 3 and 4 provide for bringing the regulatory legal acts of ministries and local self-government bodies into compliance with this resolution.
* Point 5 determines the date of entry into force of the resolution – from the date of publication, but it applies from January 1, 2026.
3. **Most important provisions:** The most important is the establishment of a new amount of the official salary (tariff rate) of an employee of the 1st tariff category, since this affects the calculation of wages of employees in the budgetary sphere. Also important is the provision on wage differentiation, which should ensure fair remuneration taking into account qualifications and complexity of work.
