Single contribution revenues increased by 17.2% in the first quarter of 2026

Press service of the State Tax Service of Ukraine, published 09 April 2026 at 17:03 Chapter: News

Revenues from the single contribution to obligatory state social insurance amounted to 173.4 billion UAH in the first quarter of 2026. This is 17.2% or 25.4 billion UAH more than in the same period last year. Then, 148 billion UAH of the single contribution was received.

Positive revenue dynamics ensure financial stability of the social insurance system and create basis for implementation of state social programs.

Single contribution payers are:

- employers (enterprises, institutions, organizations, diplomatic missions and consular offices, military units, other legal entities / individuals that conduct settlements with insured persons);

- self-employed persons (individuals-entrepreneurs, persons involved in independent professional activities, farm members);

- voluntary payers (concluded agreement on voluntary participation in the system of obligatory state social insurance);

- bodies that make specific payments for certain categories of insured persons (Pension fund of Ukraine and its territorial bodies, Ministry of Foreign Affairs of Ukraine, etc).

Key indicators of the single contribution in 2026:

From January 1, 2026, according to the Law of Ukraine "On the State budget for 2026", new indicators have been established in Ukraine:

- minimum salary – 8 647 UAH per month;

- minimum insurance contribution – 1 902.34 UAH per month (22% of the minimum salary);

- maximum base for calculating single contribution – 172 940 UAH (20 minimum salaries);

- maximum insurance contribution – 38 046.80 UAH per month (22% of the maximum accrual base). Timely payment of single contribution is the key to the social security of every Ukrainian.