Single contribution revenues are growing: +58.5 billion UAH compared to the last year

Press service of the State Tax Service of Ukraine, published 09 July 2025 at 17:10 Chapter: News

Taxpayers paid more than 314.6 billion UAH of single contributions to obligatory state social insurance in January – June 2025. This is 22.8% or almost 58.5 billion UAH more than in the same period last year. More than 256.1 billion UAH was transferred in January – June 2024.

Single contribution is the main funding source for 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, will pay single contribution for themselves from January 1, 2025 according to the Law of Ukraine "On the State budget for 2025".

Individuals-entrepreneurs exempted from paying single contribution are:

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

- employees for whom single contribution is paid by the employer,

- pensioners,

- persons with disabilities who receive pension or social assistance,

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

- on the general system without income.