Payment of single social contribution: employers who employ people with disabilities can take advantage of benefits

Press service of the State Tax Service of Ukraine, published 25 August 2025 at 15:10 Chapter: News

Employers who officially employ people with disabilities can save significantly on the payment of single social contribution. Benefits are also provided for individuals with disabilities who run business or are self-employed.

For employers who employ people with disabilities

Employers pay single social contribution at the preferential rates:

- 8.41 % – simple employer who employs people with disabilities,

- 5.5 % – if the number of employees with disabilities is at least 50% of the total number and the fund for paying their labor is at least 25% of labor costs,

- 5.3 % – for enterprises and organizations of the “UTOG” and “UTOS”, if conditions of previous paragraph are met.

For individuals with disabilities

Exempted from paying single social contribution for themselves

- individuals-entrepreneurs,

- persons involved in independent professional activities,

- farm members,

if they:

- have status of person with disability,

- and receive pension or social aid.

Who can use benefits?

- Legal entities and enterprises that officially employ persons with disabilities.

- Individuals-entrepreneurs, farm members and persons involved in independent professional activities, provided that they have disability status and receive pension/aid.