FOP on hospital: How to reduce tax burden – a lawyer’s consultation

Pharmacy Photo: Informant

FOPs 1-2 of non -employees have the right to a privilege for paying a military levy in case of prolonged illness if it It began until the 20th of the month and continued in the next. Lawyer Victoria Kolomiets explains how it works.

In which cases the benefit works:

• When the disease lasts 30 or more calendar days
• When it is confirmed by an extract from the electronic register of disability sheets

What months do not have to pay:

• The military levy is not payable for full calendar months during which FOP was ill.
• However, for a month in which the disease is over – it is necessary to pay.

“For example: if the hospital letter began on September 15 and ended on October 17 – for September the military fee is not paid, and in October – it is necessary to make payment,” – said Victoria Kolomiets.

What documents are required:

• free form;
• Excerpt from the electronic register of disability sheets. Without him release is not applied

What to do with taxes already paid?

“If a military fee has already been made for a” hospital “period – it may be credited to future contributions or to apply for the return of unnecessarily paid amounts. Thus, the FOP 1-2 of the group without workers can save on a military fee during a long illness, but exclusively subject to proper documents and evidence,”

According to the informant, since January 1, 2025 changes in the amount and procedure of calculation and payment of military fees have taken place. This was due to amendments to the Tax Code of Ukraine, which were approved by the Verkhovna Rada and approved by the President in 2024. These innovations apply, in particular, the payment of this collection by individual entrepreneurs. For natural persons-entrepreneurs of the first, second and fourth groups, the amount of military levy is determined at the amount of 10% of the minimum wage, which is currently 8 thousand UAH.

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