Single social contribution revenues increase: up to 21.1% in 11 months of the year

Press service of the State Tax Service of Ukraine, published 05 December 2025 at 10:27 Chapter: News

Single contribution demonstrates stable growth dynamics. More than 593.1 billion UAH of single contribution has already been transferred to the budget in 11 months of this year, which is 21.1% more than in the same period last year.

Additionally, Ukrainian social insurance system received 103.3 billion UAH, which is important resource for financing pension and social benefits.

Single contribution is paid monthly at the 22% rate.

Its amount is calculated as both of the salary and contribution rate. Maximum amount of income on which single contribution is calculated in 2025 is equal to 20 times the minimum salary.

Maximum insurance contribution – 35 200 UAH: 22% of 20 minimum salaries (160 000 UAH).

Single contribution payment terms:

- employers transfer contribution by the 20th of month following the reporting month;

- individuals who pay for themselves – by the 20th of month following the end of the quarter;

- participants in voluntary insurance – within terms stipulated by the contract.

Timely payment of the single social contribution guarantees inclusion of insurance experience, which affects right to an old-age pension and other social benefits. Each month of experience is included only if the minimum insurance contribution is paid.