The rules for paying social security contributions will change for sole traders: who will be exempt from paying?

From 1 October 2025, new rules for paying a single social contribution for sole traders and self-employed citizens will come into force in Ukraine. Entrepreneurs will now be able to avoid paying social security contributions for themselves in certain cases. Find out when you will still have to pay and how to calculate additional payments correctly

Legal advice for Ukrainians

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From 1 October 2025, new rules on the payment of single social contribution (SSC) by individual entrepreneurs (IE) and other self-employed persons will come into force in Ukraine. The State Tax Service has announced that the updated conditions will make the system fairer while maintaining the level of social protection.

Who does not need to pay SSC for themselves

An FOP or self-employed citizen is exempt from paying SSC for themselves if two conditions are met simultaneously:

▪️ the employer (including residents of ‘Diy.City’) has already transferred the SSC for this person;

▪️ the contribution amount is not less than the minimum insurance amount.

Thus, it is now not necessary to have a ‘main place of work’ to be exempt from payment. It is sufficient for the employer to ensure that the minimum insurance contribution is paid in full.

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When you have to pay extra

If the employer has paid less than the minimum insurance contribution, the individual entrepreneur or self-employed person must pay the difference themselves. The procedure depends on the category:

▪️ Individual entrepreneurs on a single tax — are required to pay extra in any case.

▪️ Other self-employed persons — are required to pay if they have net income for this period and may pay voluntarily if they do not.

At the same time, the base for calculating the unified social tax cannot exceed the maximum established by law, and the amount of payment must not be less than the minimum insurance contribution.

What will change in practice

Until now, the rule was that in order to be exempt from paying social security contributions, sole proprietors had to have a primary place of work. This condition has now been abolished, which will simplify administration and reduce the burden on those who combine entrepreneurial activity with employment.

The tax service notes that the innovation is aimed at the fair distribution of the financial burden and the preservation of social protection guarantees for entrepreneurs and self-employed persons.

If you are planning to find a job in Ukraine or abroad, you should take care not only of your resume and interview, but also of the legal protection of your rights. Our employment lawyers will help you check the employment contract, understand the nuances of the contract, avoid fraud and get advice on migration legislation.

Contact Visit Ukraine specialists to be sure of a safe and legal start to your career!

Reminder! The Ukrainian labour market in 2025 remains dynamic and competitive. Find out which professions have become the most in demand: from unskilled workers and drivers to accountants, teachers and nurses.

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