Single contribution: revenues increased by almost 22%

Press service of the State Tax Service of Ukraine, published 06 October 2025 at 17:27 Chapter: News

Payers transferred 479.2 billion UAH of single contribution to obligatory state social insurance during January – September 2025. Compared to the corresponding period last year, this is +21.9% or 86.2 billion UAH. For the same period in 2024, this amount was at the level of 393 billion UAH.

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.