Single social contribution revenues increase by 16% to UAH 112 billion in 2 months

In January-February 2026, revenues from the single social contribution to compulsory state social insurance amounted to more than UAH 111.9 billion, which is 15.6% more than in the same period last year (UAH 96.8 billion).

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

The state continues to stimulate the official employment of people with disabilities through reduced single contribution rates.

For employers who create jobs for people with disabilities, the following rates are provided:

• 8.41% - for employers who employ people with disabilities;
• 5.5% - if employees with disabilities make up at least 50% of the staff, and their payroll fund is at least 25% of total salary costs;
• 5.3% - for enterprises and organizations of the Ukrainian Society of the Deaf and the Ukrainian Society of the Blind, provided that similar criteria are met.

Such an approach stimulates business to adopt a socially responsible personnel policy.

This approach encourages businesses to pursue a socially responsible HR policy.

The following are exempt from paying the unified social contribution for themselves: individual entrepreneurs, persons engaged in independent professional activities and members of farms if they have the status of a person with a disability and receive a pension or state social assistance.

As the Ukrainian News agency earlier reported, for the first month of this year, the single contribution to the obligatory state social insurance amounted to UAH 53 billion.