Single contribution revenues increased by almost a quarter: 148 billion UAH was received in the first quarter

Press service of the State Tax Service of Ukraine, published 10 April 2025 at 11:02 Chapter: News

Revenues from the single contribution to obligatory state social insurance amounted to 148 billion UAH in January – March 2025. Social insurance funds received 24.7% (29.3 billion UAH) more this year compared to the same period last year. 118.7 billion UAH of single contribution was paid in January – March 2024.

Single contribution is automatically distributed by the State Treasury Service of Ukraine by types of obligatory state social insurance. Single contribution is the main source of replenishment of social insurance funds, which finance state social programs, pay pensions, material assistance to citizens, etc.

Reminder! From January 1, 2025, individuals-entrepreneurs on the simplified and general taxation systems, as well as self-employed persons, must pay single contribution for themselves according to the Law of Ukraine "On the State budget for 2025".

Minimum insurance contribution for individuals-entrepreneurs is 1 760 UAH (22% x 8 000 UAH).

The first single contribution payment in 2025 must be made based on results of the first quarter not later than April 20, 2025.

Individuals-entrepreneurs exempted from paying single contribution:

- registered in the temporarily occupied territories (according to Paragraph 93 Section VIII of the Law № 2464),

- hired employees for whom employer pays single contribution,

- pensioners,

- disabled people who receive pension or social assistance,

- mobilized (for the entire period of service, subject to providing supporting documents),

- on the general system without income.