Single contribution: 67.7 billion UAH more has already been paid in 2025 than the last year

Press service of the State Tax Service of Ukraine, published 06 August 2025 at 16:25 Chapter: News

Revenues from the single contribution to obligatory state social insurance have increased by 22.5% or 67.7 billion UAH since the beginning of year compared to the same period in 2024.

Payers transferred 369.4 billion UAH of the single contribution during January – July 2025. This amount was almost 301.7 billion UAH during the same period in 2024.

Reminder! Employers pay 22% of the single contribution for employees. These funds are the main source of replenishment of social insurance funds, which finance state social programs, pay pensions, material assistance to citizens, etc. It is automatically distributed by the State Treasury Service of Ukraine by types of obligatory state social insurance.

Individuals-entrepreneurs on the simplified and general taxation systems, as well as self-employed persons pay single contribution for themselves according to the Law of Ukraine "On the State budget for 2025" from January 1, 2025.   

Individuals-entrepreneurs exempted from paying single contribution:

- registered in temporarily occupied territories (according to Paragraph 93 Section VIII of the Law № 2464),   

- employees for whom the employer pays single contribution,

- pensioners,

- disabled people, who receive pension or social assistance,

- mobilized (for the entire period of service, taking into account legislative norms),

- on the general system without income.