Revenues from the single contribution to compulsory state social amounted 3 billion 375 million UAH during 9 months of 2020. Revenues have increased by 87 million UAH comparing to the corresponding period in 2019.
Particularly, the SSC’s revenues amounted 413.2 million UAH in September 2020.
Main Directorate of the STS in Trans-Carpathian region emphasized that individuals – entrepreneurs, individuals involved in independent professional activity and farm members are obliged to pay the single contribution accrued for a calendar quarter, by the 20th day of the month following the quarter for which the single contribution is paid.
The specified norm is provided by Third paragraph of Part 8 Article 9 of the Law of Ukraine as of 08.07.2010 № 2464-VI “On the collection and accounting of the single contribution to compulsory state social insurance”.
Deadline for payment of the single contribution for the specified taxpayers’ categories is the 19th day of the month following the quarter for which the single contribution is paid. That is, the 19th of October 2020 is the last day for payment of the single contribution to compulsory state social insurance by individuals – entrepreneurs, individuals involved in independent professional activity and farm members for the III quarter of 2020.
Determining the SSC amount, it should be taken into account that the Law of Ukraine № 822-IX “On Amendments to the Law of Ukraine “On the State Budget of Ukraine for 2020” from the 1st of September increased the minimum wage to 5 thousand UAH per month.
In this regard, from the 1st of September, the minimum single social contribution is 1.100 UAH.
That is in September 2020, individuals – entrepreneurs, self-employed individuals and farm members will have to pay the SSC “for themselves” in the amount of at least 1100.00 UAH. For the 3 quarter of 2020, the minimum SSC for these individuals is 3178.12 UAH (1039.06 UAH for July + 1039.06 for August UAH + 1100 UAH for September).