Unified Social Contribution: who is exempt from paying the USC in 2026
The Single Social Contribution (SSC) for compulsory state social insurance is a consolidated insurance contribution in Ukraine, which is collected within the compulsory state social insurance system on a mandatory and regular basis. Employers pay a 22% single contribution for their employees.
Individual entrepreneurs under the simplified and general taxation systems, as well as self-employed persons, pay the single contribution for themselves in accordance with the Law of Ukraine No. 4695-IX of 3 December 2025 ‘On the State Budget for 2026’.
Individual entrepreneurs exempt from paying the single contribution:
- those registered in temporarily occupied territories (clause 9-3 of Section VIII of the Law of Ukraine No. 2464-VI of 8 July 2010 ‘On the Collection and Accounting of the Single Contribution for Compulsory State Social Insurance’),
- employees for whom the single contribution is paid by the employer,
- pensioners,
- persons with disabilities who receive a pension or social assistance,
- those mobilised (for the entire period of service, subject to legislative provisions),
- under the general system without income.
It is important to note that payment of the single social contribution is one of the conditions for counting periods of employment towards the insurance record for the calculation of the old-age pension and other social benefits. A month of insurance record is counted provided the minimum insurance contribution has been paid.
To avoid incurring a debt, you should:
- check whether you are eligible for exemption from paying the Unified Social Tax;
- monitor the status of your payments via the State Tax Service’s online services;
- if you are not eligible for any exemptions, pay the contribution at the prescribed rate;
- keep proof of payment.
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