Single social contribution revenues increased by 24.4% to UAH 202.9 billion in 4 months of this year compared to the same period last year.
This is stated in a message of the Tax Service, the Ukrainian News agency reports.
Over UAH 202.9 billion of single social contribution was paid by payers for January-April of this year, which is UAH 39.8 billion more than over the same period last year.
Over 4 months of 2024, UAH 163.1 billion of single social contribution was received.
The single contribution is automatically distributed by the State Treasury Service of Ukraine 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, must pay a single contribution for themselves in accordance with the Law of Ukraine "On the State Budget for 2025".
The following individuals are exempt from paying a single contribution:
- 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, subject to the provision of supporting documents),
- on the general system without income.
In addition, the military levy has increased from 1.5% to 5%.
As the Ukrainian News agency earlier reported, on November 28, 2024, President Volodymyr Zelenskyy signed the law on increasing taxes, adopted by the Verkhovna Rada on October 10 (draft law No. 11416-d).
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