Who will be exempt from paying social security contributions in 2026: changes from 1 January

From 2026, the rules for paying the single social contribution in Ukraine will change, and not all citizens will incur additional costs. The state will assume part of the obligations, and for certain categories of Ukrainians, the single social contribution will become optional or will be fully compensated from the budget. Find out if the changes apply to you and how to navigate the new SSC rules

Legal advice for Ukrainians

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From 1 January 2026, changes relating to the payment of the single social contribution (SSC) will come into force in Ukraine. Some citizens will be completely exempt from this obligation, and the Pension Fund of Ukraine will assume the functions of insurer for certain categories. The innovations are enshrined in Law No. 4280-IX of 27 February 2025 and are aimed at providing additional social protection for certain groups of the population.

It is important for Ukrainian refugees working in EU countries to understand their tax status and income declaration rules. Current legislation allows you to avoid double taxation, provided that taxes have already been paid in the country of residence. At the same time, carefully filling out the declaration and confirming foreign tax payments will help avoid misunderstandings with tax authorities both in Ukraine and abroad.

Who will be exempt from paying SSC from 1 January 2026

One of the key changes is the transfer of the insurer's role to the Pension Fund of Ukraine. This means that the SSC for some citizens will be paid from the state budget.

In 2026, the PFU will become the insurer for two categories:

▪️ civilians who have been officially recognised as having been deprived of their personal freedom as a result of armed aggression against Ukraine;

▪️ persons who have completed military service, with the exception of those who received monetary compensation.

It is important to note that the first category does not include military personnel, law enforcement officers, or persons of enlisted and commanding ranks, including those who are serving during a special period and receiving payments.

The Pension Fund's official website explains that from 1 January 2026, the state will pay the minimum amount of social security contributions for these citizens. This rule applies for the entire period of deprivation of personal liberty, as well as for six months after release.

What is the amount of the unified social tax set for 2026?

The amount of the unified social tax directly depends on the minimum wage. In 2025, the minimum wage was 8,000 UAH, and the minimum unified social tax was 1,760 UAH per month (22%).

According to the State Budget for 2026, from 1 January, the minimum wage will increase to UAH 8,647. This means that the minimum SSC will increase to UAH 1,902.34 per month.

The obligation to pay social security contributions at this rate applies to employers (for themselves and their employees), individual entrepreneurs, self-employed persons and other payers, unless they are eligible for exemptions.

Exempt categories that may not pay social security contributions

In addition to the new changes, the list of categories exempt from the calculation and payment of the unified social tax will remain in place in 2026. These include:

— mobilised individual entrepreneurs;

— individual entrepreneurs registered in temporarily occupied territories;

— entrepreneurs under the general taxation system in the absence of net income;

— pensioners receiving old-age or length-of-service pensions;

— self-employed persons with disabilities receiving pensions or social assistance;

— entrepreneurs for whom the employer pays social security contributions;

— women on leave due to pregnancy and childbirth or childcare.

It is important for Ukrainian refugees working in EU countries to understand their tax status and income declaration rules. Current legislation allows you to avoid double taxation, provided that taxes have already been paid in the country of residence. At the same time, carefully filling out the declaration and confirming foreign tax payments will help avoid misunderstandings with tax authorities both in Ukraine and abroad.

Reminder! Ukraine is preparing to launch a new financial support programme for families with preschool-aged children — ‘eSadik’. Find out who will receive payments, the amount of assistance, the conditions and the basic principles of the programme.

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