537.3 billion UAH of single contribution: payers have already paid almost 22% more than the last year

Press service of the State Tax Service of Ukraine, published 05 November 2025 at 12:17 Chapter: News

Payers transferred 537.3 billion UAH of single contribution for obligatory state social insurance during January – October 2025. Compared to the same period last year, this is +21.9% or 96.6 billion UAH more.

Timely payment of single contribution is important contribution of every employer to stability of the country’s social system and guarantee of protection for employees.

Employers pay 22% of single contribution for employees every month. All amounts are automatically distributed between the state social insurance funds through the State Treasury Service of Ukraine.

Due to these funds that the state is able to pay pensions, provide social assistance and support social insurance programs in case of unemployment, illness or accident.

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.   

Individuals-entrepreneurs exempted from paying single contribution:

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

- employees for whom the employer pays single contribution,

- pensioners,

- disabled people, who receive pension or social assistance,

- mobilized (for the entire period of service, taking into account legislative norms),

- on the general system without income.