Single contribution revenues increased by more than 23% in 5 months compared to January – May 2024

Press service of the State Tax Service of Ukraine, published 11 June 2025 at 17:20 Chapter: News

Taxpayers paid almost 257.3 billion UAH of single contribution to obligatory state social insurance in January – May 2025. This is 23.6% or 49.1 billion UAH more than in the same period last year. Almost UAH 208.2 billion was paid in January – May 2024.  

Single contribution is the main source of replenishment of social insurance funds, which finance state social programs, pay 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 persons, pay single contribution for themselves according to the Law of Ukraine "On the State budget for 2025" from January 1, 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 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.