Changes in Staff Motivation Under the Influence of the New Personal Income Tax

The article analyzes changes in the personnel motivation system that directly depend on the introduction of a new, progressive scale for calculating personal income tax. It is noted that when adjusting the motivation system, it is necessary to start from the initially approved personnel expense budget in the organization, and also take into account that the personnel motivation system should not lose its stimulating function for employees, especially for managers and key employees. It was revealed that, as a rule, the taxpayer pays direct taxes independently from his own funds, but it is the personal income tax that the employer, as a tax agent, withholds from the employee's income and transfers to the budget. Taking into account the legislative changes introduced at the beginning of 2025 regarding the approval of a progressive tax scale, a number of recommendations for working with personnel in the organization should be implemented. In particular, due to the increase in the tax burden on highly paid employees, management and owners of companies, it is necessary to plan an increase in the wage fund to ensure the purchasing power and material level of wages for the above categories of employees.