The state will pay single social contribution for civilians deprived of personal freedom as a result of armed aggression against Ukraine

Press service of the State Tax Service of Ukraine, published 02 January 2026 at 11:55 Chapter: News

The state takes obligation to pay single contribution to obligatory state social insurance for civilians who were deprived of personal freedom as a result of armed aggression against Ukraine from January 1, 2026. This is provided for by the Law of Ukraine № 4280-IX as of 27.02.2025.

Provisions of the Law apply to citizens whose information is entered in the Unified register of persons deprived of personal liberty. At the same time, the Law does not apply to militaries and law enforcement officers, as other social insurance mechanisms are provided for them.

Who and how will pay the single social contribution

Pension Fund of Ukraine has been designated as the single social contribution payer for such persons. Financing will be carried out at the expense of the state budget.

Single social contribution will be paid in amount not less than the minimum insurance contribution, which will allow relevant periods to be counted towards the insurance period.

What does this mean for citizens

Time a civilian is in captivity will be counted towards the insurance period, which is important for the subsequent assignment and calculation of a pension.

For what period will the single social contribution be paid

The state will pay the single social contribution:

- for the entire period of a person’s stay in captivity;

- within six months after his or her release.

It is important that the Law has retroactive effect in time: social insurance will also cover captivity periods that occurred before the Law came into force.