Information on categories of single social contribution payers by reporting symbols has been updated
For payers of single social contribution to obligatory state social insurance, information has been updated on categories of payers in terms of reporting symbols by which the single social contribution is paid.
In this regard, relevant reference information has been updated on the subsites of territorial bodies of the State Tax Service’s web portal in section of account requisites for payment of single social contribution.
What exactly has been specified
Reporting symbol 202
Under this symbol, in addition to previously defined categories, single social contribution is paid, calculated on the amounts of cash support:
- police officers;
- private and commanding personnel, including those performing military service during a special period;
- private and commanding personnel of the State Bureau of Investigation.
Reporting symbol 203
It is specified that under this symbol, single social contribution is paid, calculated on the amounts determined for persons who voluntarily participate in the system of obligatory state social insurance, except for the personal farm members, if they are not subject to insurance on other grounds, domestic workers.
Reporting symbol 204
Under this symbol, in addition to single contribution calculated for themselves by personal farm members (provided there are no other grounds for insurance), single social contribution calculated for themselves by domestic workers is also paid.
Where to find the updated information?
Actual data is posted in section: "Accounts for payments" → select territorial body of the State Tax Service → "Account requisites for payment of single contribution for obligatory state social insurance"
Please note: account requisites for paying single social contribution have not changed.
For reference: changes were made according to the current version of Resolution of the Cabinet of Ministers of Ukraine № 675 as of 26.11.2014 and taking into account Order of the State Treasury Service of Ukraine № 301 as of 08.12.2025.
