Single social contribution revenue increases by 22% to UAH 479.2 billion in 9 months

During January-September 2025, payers transferred UAH 479.2 billion of single contribution to mandatory state social insurance.

This is stated in the message of the State Tax Service, the Ukrainian News agency reports.

Compared to the corresponding period last year, this is 21.9%, or UAH 86.2 billion, more.

Employers pay 22% of the single contribution for employees.

These funds are 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 by types of mandatory state social insurance.

From January 1, 2025, individual entrepreneurs on the simplified and general taxation systems, as well as self-employed persons, pay a single contribution for themselves in accordance with the law "On the State Budget for 2025".

Exempt from paying a single contribution are:

- registered in temporarily occupied territories (in accordance with clause 93 of Section VIII of Law No. 2464);

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

- pensioners;

- persons with disabilities who receive a pension or social assistance;

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

- on the general system without income.

As the Ukrainian News agency earlier reported, according to the results of 11 months of 2024, the Pension Fund for the first time in a year fulfilled the plan for revenues from the single social contribution.