Relations in the of state policy sphere the administration of single contribution are regulated exclusively by the Law of Ukraine № 2464-VI as of 08.07.2010 "On collection and accounting of single contribution for obligatory state social insurance" (with changes) (hereinafter – Law № 2464).
Paragraph 919 Section VIII "Final and Transitional Provisions" of the Law № 2464 established that temporarily, from March 1, 2022 until termination or cancellation of martial law in Ukraine and within twelve months after termination or cancellation of martial law, individuals-entrepreneurs, persons who conduct independent professional activities and farm members, if they do not belong to persons who are subject to insurance on other grounds, have a right not to accrue, calculate and pay single contribution obligatory state social insurance (hereinafter – single contribution) for themselves.
Herewith, if the specified categories of single contribution payers decide to accrue, calculate and pay single contribution in a period from March 1, 2022 until termination or cancellation of martial law in Ukraine and within twelve months after termination or cancellation of martial law, such payers are responsible for the completeness and timeliness of payment of independently determined obligations according to submitted reporting on the general grounds.