Doctor as FOP vs employee
Clinic costs: sole-proprietor doctor vs staff employee
Input
Clinic cost
difference: 29 221 ₴/mo
Employment (gross + 22% SSC)
79 221 ₴
FOP (fee only)
50 000 ₴
FOP group 2: doctor pays ~20% MW single tax + ~1.5k SSC themselves; clinic pays only the fee. Employment: 22% SSC on gross + 18% PIT + 5% military tax. Note: FOP scheme is a grey zone for de-facto employees.