Single contribution revenues for 8 months of this year exceeded the last year’s by more than 22%

Press service of the State Tax Service of Ukraine, published 05 September 2025 at 14:44 Chapter: News

Payers transferred 423.5 billion UAH of single contribution to obligatory state social insurance in January – August 2025. This is 22.3% or 77.2 billion UAH more than the corresponding figure last year.

This amount was at the level of 346.3 billion UAH in 8 months of 2024.

Reminder! Employers, who employ persons with disabilities pay social security contributions at the preferential rates:

- 8,41 % – regular employer who employs people with disabilities,

- 5,5 % – if the number of employees with disabilities is at least 50% of the total number, and the fund for paying their labor is at least 25% of labor costs,

- 5,3 % – for enterprises and organizations of the UTOG and UTOS, if conditions of the previous paragraph are met.

Benefits are also provided for persons with disabilities. 

Exempted from paying single social contribution for themselves:

- individuals-entrepreneurs,

- persons involved in independent professional activities,

- farm members,

if they:

- have status of a person with disability,

- receive pension or social aid.