Single contribution in January – February: almost 112 billion UAH for social guarantees

Press service of the State Tax Service of Ukraine, published 05 March 2026 at 17:00 Chapter: News

Revenues from the single contribution to obligatory state social insurance amounted to more than 111.9 billion UAH in January – February 2026. This is 15.6% more than in the same period last year (96.8 billion UAH).

Revenues growth means stable financing of pensions, sick leave and other social benefits. Single contribution is not just a payment, but the basis of social support for millions of citizens. Positive dynamics of revenues indicates responsibility of business and gradual legalization of employment.

The state continues to stimulate official employment of persons with disabilities through reduced single contribution rates.

For employers who create working places for persons with disabilities, the following rates are provided:

- 8,41 % – for employers who employ people with disabilities;

- 5,5 % – if employees with disabilities make up at least 50% of the employees and their payroll fund is at least 25% of the total salary costs;

- 5,3 % – for enterprises and organizations UTOG and UTOS, provided that the similar criteria are met.

This approach encourages business to adopt socially responsible HR policy.

The following individuals are exempted from paying single social contribution for themselves: entrepreneurs, individuals involved in independent professional activities and farm members, if they have status of a person with disability and receive pension or state social assistance.

Reminder: using benefits provided by the law allows to optimize costs and at the same time comply with requirements of current legislation.