“Individual entrepreneurs and self-employed persons will receive an expanded right not to pay a single social contribution for themselves from October 1 – SFSIn Ukraine, legislative changes simplify the conditions for exemption from paying a single social contribution for individual entrepreneurs and self-employed persons. From October 1, 2025, two requirements for exemption from additional payment of the contribution will apply.
”, — write: unn.ua
DetailsAccording to the updated rules, from October 1, 2025, only two requirements will apply for exemption from additional payment of the contribution: the employer (including a resident of “Diia City”) has paid the SSC for the person, and the amount of the contribution is not less than the minimum insurance payment.
If the employer has paid less than the minimum insurance contribution, the individual entrepreneur or other self-employed person independently determines the base for calculating the SSC and makes its payment. For individual entrepreneurs on a single tax, this is mandatory; other self-employed persons – if there is a net income for this period – it is mandatory; if there is none – it is optional
At the same time, a restriction has been established: the calculation base cannot exceed the maximum amount determined by law, and the amount of the contribution cannot be less than the minimum insurance payment.
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The changes are aimed at making the system more transparent and fair, while maintaining an appropriate level of social guarantees for entrepreneurs and the self-employed.
Such innovations were adopted on the basis of Law of Ukraine No. 4536-IX of July 16, 2025, which introduced amendments to Law No. 2464-VI “On the collection and accounting of a single contribution to compulsory state social insurance” and a number of other regulatory acts.
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