In Ukraine, the rules for calculating and paying a single social contribution for certain categories of persons will change

In Ukraine, changes have been made to the Procedure for calculating and paying a single social contribution for certain categories of insured persons. They will come into force on June 1, 2026, reported in Telegram by Taras Melnychuk, Permanent Representative of the Cabinet of Ministers of Ukraine in the Verkhovna Rada of Ukraine, as conveyed by UNN.

Details

These changes define the mechanism for calculating and paying a single social contribution for persons whose deprivation of liberty due to Russian armed aggression against Ukraine has been established.

In addition, the Pension Fund of Ukraine is tasked with calculating the single social contribution and submitting reports to the tax authority on the accrual and payment of the single contribution for persons whose deprivation of liberty due to armed aggression against Ukraine has been established, for the period before these amendments to the aforementioned Procedure came into force, Melnychuk wrote.

Recall

In May 2025, the Verkhovna Rada of Ukraine adopted in the first reading amendments to the law on social insurance. This bill concerns improving the procedure for issuing, extending, and controlling the validity of sick leave certificates.