More and more entrepreneurs notice that their personal cabinet does not show USC charges, and they begin to doubt - whether they need to pay if there is no debt. Tax expert Mykhailo Smokovych writes about this in his Telegram channel.
Why USC is not charged automatically in the tax personal cabinet
In fact, automatic USC charging was canceled back in 2022. The tax office no longer forms quarterly amounts to be paid - now it all depends on the entrepreneur. The contribution is only deducted once a year and only when the amount of charges is indicated in the declaration in appendix 1.
Smokovych explains: the figures that sole proprietors see in the "Diia" application or in their electronic cabinet are not real charges, but just a reminder to pay. Thus, the absence of an amount does not relieve the obligation to transfer the contribution.
New rules for USC accounting for sole proprietors
According to the new rules:
the tax office does not charge USC automatically;
the sole proprietor must control payments themselves;
the contribution must be paid quarterly - by the 20th of the month following the reporting quarter;
the deadline for payment for the third quarter is until October 20.
The expert emphasizes: even without charges in the cabinet, USC remains mandatory. Its untimely payment may lead to fines or the loss of insurance experience.
"Control and responsibility for USC now rests entirely on each entrepreneur," summarized Smokovych.
Earlier, we wrote that from October 1, 2025, the number of conditions under which sole proprietors and other self-employed persons, for whom USC has been fully paid by the employer, will have the right not to pay USC for themselves will decrease - now it will not be necessary to have a primary job.