Single social contribution – 2025: what has changed for entrepreneurs?
Rules for paying single social contribution to obligatory state social insurance have changed in Ukraine from January 1, 2025. Relevant changes are provided for by the Law of Ukraine “On the State budget of Ukraine for 2025” and apply exclusively to the reporting (tax) period 2025.
What has changed?
- Maximum base for calculating single social contribution has been increased
It will be 20 times the minimum wage established by the law.
- Norm for exemption from paying single social contribution for certain categories of payers has been suspended, namely:
Individuals – entrepreneurs;
Persons involved in independent professional activities;
Farm members, if they are not insured on other grounds.
The specified taxpayers for 2025 must pay single social contribution for themselves on a general basis.
How much must be paid?
Single social contribution will remain at 22% of the minimum wage.
Example:
-1760 UAH per month (22% of 8000 UAH – the minimum wage);
-5280 UAH per quarter.
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For reference:
Clause 32 Paragraph 3 of the Final Provisions of the Law on the State budget of Ukraine establishes that for 2025 effect of Paragraph 4 Part 1 Article 1 in terms of the maximum size of base for calculating single contribution and Paragraph 919 Section VIII "Final and transitional provisions" of the Law of Ukraine № 2464-VI as of 08.07.2010 "On collection and accounting of single contribution for obligatory state social insurance" is suspended.
