Wer muss im Jahr 2025 den einheitlichen Sozialbeitrag nicht zahlen?

Ab dem 1. Januar 2025 wird die einheitliche Sozialsteuer für die meisten Unternehmer wieder aufgenommen. Bestimmte Kategorien von Einzelunternehmern werden jedoch diesen Vorteil behalten. Erfahren Sie, wie hoch der Betrag der einheitlichen Sozialsteuer im Jahr 2025 sein wird und wer ihn nicht zahlen muss, im Material von Visit Ukraine

Rechtliche Unterstützung beim Start, Betrieb und der Liquidation eines Unternehmens in der Ukraine

HOLEN SIE SICH

The payment of the unified social tax is an obligation of individuals and legal entities in Ukraine, in accordance with Article 4 of the Law of Ukraine ‘On Collection and Accounting of the Unified Social Tax’. From 1 March 2022 to 1 January 2025, the payment of the USC was voluntary (those who did not pay the tax were not accrued pension and insurance experience), but now entrepreneurs are facing changes. On 19 November 2024, the Law of Ukraine ‘On the State Budget of Ukraine for 2025’ was signed - according to it, the payment of the unified social contribution is mandatory in 2025. Nevertheless, certain categories of persons retained the exemption. Read more about this and the amount of the unified social contribution in 2025 in the article.

Which categories of entrepreneurs will not pay the unified social contribution in 2025?

Certain categories of individual entrepreneurs will be able to retain the exemption and not pay the USC in 2025. These are:

- persons receiving an old-age or long-service pension

- persons with a disability;

- persons who have reached the retirement age (in accordance with the Law of Ukraine ‘On Compulsory State Pension Insurance’;

- persons who have a main place of work;

- persons who are both individual entrepreneurs and self-employed (pay only once);

- Individual entrepreneurs on the general taxation system, provided they have no income;

- persons who have entered into a gig contract with Diia City - the employer pays the unified social contribution from at least 1 minimum wage.

Just a reminder. A gig contract is a civil law agreement under which a gig worker undertakes to perform work and/or provide services in accordance with the tasks of a Diia resident.

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What unified social contribution will sole proprietors pay from 1 January 2025?

In general, the unified social contribution is calculated as 22% of the minimum wage. In 2025, it is UAH 8,000, so the unified social contribution will be UAH 1,760. However, the amount will also depend on the category of entrepreneur:

- Sole proprietors on the single tax system - UAH 5280 per quarter;

- sole proprietors on the general taxation system - 22% of net income: the minimum payment is UAH 1,760, the maximum - UAH 3,500 (20 minimum wages).

Earlier, we told you that taxes for all groups of sole proprietors will increase from 1 January 2025. More information is available on the website.

Please note! You can pay the unified social contribution both monthly and quarterly - this is not a mistake.

If you are planning to start a business in Ukraine or are already an existing entrepreneur and need assistance at any stage of your business - including paying taxes, filing declarations and creating the necessary package of documents to receive a benefit - please contact Visit Ukraine:

- for Ukrainian entrepreneurs;

- for foreigners starting a business in Ukraine.

Remember. If you did not receive any income in the reporting period, you must still submit a declaration to the executive body.

Photo: Debit-Credit

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