Exemption from paying single contribution for individuals-entrepreneurs and other self-employed persons is extended from October 1, 2025

From October 1, 2025, a number of conditions under which individuals-entrepreneurs and other self-employed persons, for whom single social contribution was fully paid by the employer, will be reduced –it will not be necessary to have main place of work from now.

Therefore, there will be only two conditions for individuals-entrepreneurs and other self-employed persons to be exempted from paying single social contribution for themselves: 

- employer (including the Diia City resident) has already paid single social contribution for them;

- amount of paid single social contribution is not less than the minimum insurance premium.

If the employer has paid less than the minimum insurance premium, individual-entrepreneur or other self-employed person independently determines accrual base of single social contribution and makes its payment. For individuals-entrepreneurs on the single tax this is obligatory, for other self-employed persons – if there is net income for this period – obligatory, if there is no – optional. In this case:

- accrual base cannot exceed the maximum amount established by the law;

- amount of single social contribution cannot be less than the minimum insurance contribution.

Such rules will make the system fairer, without changing level of social protection of individuals-entrepreneurs and other self-employed persons.

For reference

Changes to the Law of Ukraine № 2464-VI as of 08.07.2010 “On collection and accounting of single social contribution to obligatory state social insurance” were made according to the Law of Ukraine № 4536-IX as of 16.07.2025 “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine in connection with adoption of the Law of Ukraine “On integrated prevention and control of industrial pollution” and in order to improve certain provisions of tax legislation”.