Main Directorate of the STS in Luhansk region reported that enterprises and entrepreneurs of Luhansk region transferred 241.5 million UAH of the single social contribution to compulsory state social insurance to the budget in January 2020.
Among the main sources of the single social contribution – is the calculation and payment of the SSC by employers accrued on wages of employees, from payments of military levy, as well as from individuals, entrepreneurs, members of farms and self-employed individuals.
In terms of territory, the biggest amounts were transferred from taxpayers registered in Severodonetsk city – 91.8 million UAH and Lisichansk city – 50.4 million UAH.
Also, the maximum amount of income that undergoes accrual of the SSC has changed. It is 15 minimum wage sizes. Therefore, since January the 1st of 2020, it is equal to 70845 UAH (4723 UAH x 15).
Accordingly, the maximum amount of accrued SSC has increased and since January the 1st of 2020 it is 15585.9 UAH (70845 UAH x 22%) or 5958.06 UAH (70845 UAH x 8.41%) upon the accrual of the SSC to a disabled employee, if the employer is registered as a legal entity.