Changes to legislation have come into force in Ukraine, simplifying the conditions for exemption from paying the single social contribution for individual entrepreneurs and other self-employed citizens. From now on, for those for whom the SSC has already been paid by the employer, it is not necessary to have a primary place of employment to take advantage of the benefit. This was reported by the State Tax Service, writes UNN.
Details
According to the updated rules, from October 1, 2025, only two requirements will apply for exemption from additional payment of the contribution: the employer (including a resident of "Diia City") has paid the SSC for the person, and the amount of the contribution is not less than the minimum insurance payment.
If the employer has paid less than the minimum insurance contribution, the individual entrepreneur or other self-employed person independently determines the base for calculating the SSC and makes its payment. For individual entrepreneurs on a single tax, this is mandatory; other self-employed persons – if there is a net income for this period – it is mandatory; if there is none – it is optional
At the same time, a restriction has been established: the calculation base cannot exceed the maximum amount determined by law, and the amount of the contribution cannot be less than the minimum insurance payment.
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The changes are aimed at making the system more transparent and fair, while maintaining an appropriate level of social guarantees for entrepreneurs and the self-employed.
Such innovations were adopted on the basis of Law of Ukraine No. 4536-IX of July 16, 2025, which introduced amendments to Law No. 2464-VI "On the collection and accounting of a single contribution to compulsory state social insurance" and a number of other regulatory acts.