More than 202.9 billion UAH of single contribution in January – April 2025: single contribution revenues increased by almost a quarter

Press service of the State Tax Service of Ukraine, published 08 May 2025 at 11:59 Chapter: News

Payers paid more than 202.9 billion UAH of single contribution to obligatory state social insurance in January – April 2025. This is almost a quarter, namely 24.4% or 39.8 billion UAH more than in the same period last year. 163.1 billion UAH was transferred in January – April 2024.  

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

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

Exempted from paying single contribution individuals-entrepreneurs: 

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

- employees for whom employer pays single contribution,

- pensioners,

- disabled persons, who receive pension or social assistance,

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

- on the general system without income.