The state will pay pension contributions for Ukrainians in captivity: how it will work
Ukraine will pay the unified social contribution (USC) for civilians who are in Russian captivity, according to law No. 4280-IX, which comes into effect on January 1, 2026. This law was adopted on February 27, 2025, and provides that the USC will be paid for the entire period the person is in captivity, as well as for six months after their release.
The payer of the unified social contribution is the Pension Fund of Ukraine. USC financing will be carried out at the expense of the state budget. It is important to note that the time spent in captivity will count towards the insurance record, which may affect the pension amount of individuals who have become victims of the conflict.
According to the State Tax Service, in 2025, tax revenues were collected at 97% of the planned volume, indicating the government's efforts to ensure funding for social programs. This initiative aims to support Ukrainians who have found themselves in difficult circumstances and to provide them with social protection even in wartime.
Social guarantees for victims
In light of these changes, Ukrainians who have become victims of violence and human rights violations can hope for financial support from the state, which is an important step towards restoring social justice.
This law is part of a broader strategy of the Ukrainian authorities aimed at protecting the rights and interests of individuals affected by the armed conflict.
Ensuring social guarantees for people who have become victims of the war underscores the state's obligations to its citizens, even in extremely difficult conditions. Given the ongoing situation in eastern Ukraine and the likelihood of new seizures, it is crucial that such initiatives are implemented effectively and in a timely manner. This can serve as a positive signal to society regarding the support and stability of state institutions in crisis conditions.