Accrual of single social contribution for military personnel, police officers, private and command personnel will be carried out in a new way from August

Press service of the State Tax Service of Ukraine, published 28 August 2025 at 13:31 Chapter: News

The maximum amount of income on which single contribution is accrued has been changed for military personnel, police officers, private and commanding personnel. 

Such changes are provided for by the Law of Ukraine "On the State budget of Ukraine for 2025" and entered into force on 01.08.2025.

In 2025, the maximum amount of income (cash benefits, cash rewards and other payments) of an insured person per month, from which single contribution is paid, is:

- from January 1 to July 31, 2025  – in the amount of 20 minimum salaries, established by the law;

- from August 1 to December 31, 2025 – in the amount of 15 minimum salaries, established by the law.

Employers and accountants are urged to take into account the new regulations in a timely manner for calculations in order to avoid errors and violations during reporting.