Resource for pensions and social payments: single social contribution revenues increased by 20.8% in 2025

Press service of the State Tax Service of Ukraine, published 09 January 2026 at 11:51 Chapter: News

Revenues from the single contribution for obligatory state social insurance amounted to 662.7 billion UAH in 2025. This is 113.9 billion UAH more than in 2024.

Annual growth of the single social contribution revenues is 20.8%, which is a positive signal for the financial stability of the social insurance system.

Dynamics of the single social contribution revenues indicate:

- increase in the official employment level;

- increase in the payroll fund;

- recovery of economic activity.

Single social contribution funds are the main source of financing pensions, sick pay, unemployment benefits and other social benefits.

Payment of the single social contribution is the basis for timely fulfillment of social obligations by the state and sustainability of the social system.

Reminder: according to the Law of Ukraine "On the State budget for 2026", the following base for calculating the single social contribution has been established for 2026:

- minimum base – 8 647 UAH (minimum salary), therefore the minimum payment – ​​1 902.34 UAH (8 647 UAH × 22%);

- maximum base is 172 940 UAH (20 minimum salaries), therefore the maximum payment is 38 046.80 UAH (172 940 UAH × 22%).