Do individuals – entrepreneurs pay single contribution for themselves during the martial law in Ukraine?

Information and Reference Department, published 05 April 2022 at 11:08 Chapter: News

Part 1 Article 4 of the Law of Ukraine as of 08.07.2010 № 2464-VI “On collection and accounting of single contribution to obligatory state social insurance” with changes and amendments (hereinafter – Law № 2464) stipulates that payers of single contribution to obligatory state social insurance (hereinafter – single contribution) are:

individuals-entrepreneurs, including those who chose simplified taxation system (Paragraph 4 of Part 1 Article 4 of the Law № 2464).

Law of Ukraine as of 15.03.2022 № 2120-IX “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding validity of norms during the martial law” amended Section VIII “Final and Transitional Provisions” of the Law № 2464.

First clause of Paragraph 9 Copy 19 Section VIII “Final and Transitional Provisions” of the Law № 2464 stipulates that temporarily from 01.03.2022 until termination or abolition of the martial law in Ukraine and for twelve months after termination or abolition of the martial law, individuals specified in Paragraphs 4 and 5 Copy 1 of Part 1 Article 4 of the Law № 2464 have a right not to accrue, calculate or pay single contribution for themselves. Provisions of the Second clause Paragraph 2 of Part 1 Article 7 of Law № 2464 are not applicable to such individuals during such periods.

Such individuals do not fill in calculation of single contribution in tax declaration for a period in which, according to the First clause of Paragraph 9 Copy 19 Section VIII “Final and Transitional Provisions” of the Law № 2464, the single contribution was not accrued, calculated and not paid (Second clause of Paragraph 9 Copy 19 Section VIII “Final and Transitional Provisions” of the Law № 2464).

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