Official employment: how payment of single contribution guarantees social security

Press service of the State Tax Service of Ukraine, published 05 August 2025 at 09:20 Chapter: News

Single contribution paid by the employer provides social protection.

When employee is officially employed, there is access to state social funds, payments of which are financed through the single social contribution:

- 22% of wages are the main source of funding for sick leave, maternity leave and unemployment benefits.

This guarantees:

- sick leave payment, in case of employee’s illness;

- payments during maternity sick leave and maternity leave;

- payments in case of suspension of employment contract or loss of job;

- crediting of insurance experience for future pension.

Employees who work unofficially are deprived of these benefits and guarantees, especially in difficult conditions of the martial law.