To the attention of individuals - entrepreneurs, individuals involved in independent professional activity and farm members!

Press service of the State Tax Service of Ukraine, published 27 September 2022 at 16:25 Chapter: News

Individuals - entrepreneurs, individuals involved in independent professional activity and farm members please take into account specifics of paying single contribution to obligatory state social insurance (hereinafter - single contribution) in 2022.

Prescriptions of 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 to obligatory state social insurance" (hereinafter - Law № 2464) stipulate that temporarily, from March 1, 2022 until termination or abolition of the martial law in Ukraine and within twelve months after termination or abolition of the martial law, individuals - entrepreneurs, including those who chose the simplified taxation system, individuals who conduct independent professional activities and farm members, if they do not belong to individuals subject to insurance on other grounds, have a right not to accrue, not to calculate and not to pay single contribution for themselves.  

At the same time, provision of Clause 2 Paragraph 2 Part 1 Article 7 of Law № 2464 regarding such periods is not applicable to such individuals.

Herewith, such individuals do not complete calculation of single contribution as a part of tax declaration for a period in which, according to Clause 1 this Paragraph, the single contribution was not accrued, calculated and paid.

Please note that Article 9 of fundamentals of Ukrainian legislation on obligatory state social insurance № 16/98-VR as of 14.12.1998 stipulates that insurance period is a period (term) during which individual is subject to obligatory state social insurance and insurance contributions are paid (by individual, employer), unless otherwise is provided by law.

As follows, application or non-application of provisions of Paragraph 9¹⁹ Section VIII "Final and Transitional Provisions" of the Law №2464 is a right of the specified single contribution payers and therefore does not deprive such individuals of an opportunity to pay single contribution for themselves within terms specified by legislation and to indicate amounts of such single contribution in declarations, which, in particular, are prerequisites for crediting insurance experience.