For 11 months of this year, more than UAH 593.1 billion of unified social contribution has already been transferred to the budget, which is 21.1% more than in the same period last year.
This is stated in the report of the Tax Service, the Ukrainian News agency reports.
In addition, the Ukrainian social insurance system received UAH 103.3 billion, which is an important resource for financing pension and social benefits.
The single contribution is paid monthly at a rate of 22%.
Its amount is calculated as the product of the salary and the contribution rate.
The maximum amount of income on which a single contribution is charged in 2025 is equal to 20 minimum wages.
The minimum insurance premium is UAH 1760: 22% of the minimum wage (UAH 8,000).
The maximum insurance premium is UAH 35,200: 22% of 20 minimum wages (UAH 160,000).
Terms of payment of the single contribution:
- employers transfer the contribution by the 20th day of the month following the reporting month;
- individuals who pay for themselves - by the 20th of the month following the end of the quarter;
- participants in voluntary insurance - within the terms stipulated by the contract.
Each month of service is credited only if the minimum insurance premium is paid.
As the Ukrainian News agency earlier reported, starting from January 1, 2025, individual entrepreneurs under the simplified and general taxation systems, as well as self-employed persons, will pay a single contribution for themselves in accordance with the law "On the State Budget for 2025."
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