From October 1, 2025, individual entrepreneurs (IE) on a simplified tax system who are on leave due to pregnancy, childbirth, or caring for a child up to 3 years old will receive benefits for paying the single social contribution (SSC). New rules established by Law No. 4536 allow for exemption from the contribution under certain conditions. This is reported by Liga:Zakon.
Who among individual entrepreneurs can be exempt from paying SSC
The State Tax Service (STS) clarified in a letter dated September 24, 2025, that individual entrepreneurs on a simplified tax system who receive state aid for a child or are on maternity leave are exempt from paying SSC for themselves if their employer, in particular a resident of Diya City, pays an insurance contribution that is at least the minimum amount. In such cases, the payment of SSC for themselves becomes optional for the reporting period months when this condition is met.
Individual entrepreneurs can independently determine the basis for the SSC calculation if the employer's contribution is less than the minimum. At the same time, the base cannot exceed the maximum amount established by law, and the contribution amount cannot be lower than the minimum insurance contribution. The STS emphasized that the presence or absence of income for IEs does not affect the right to this benefit.
The innovations apply to the following categories of individual entrepreneurs:
- Persons on leave to care for a child up to three years old who receive state aid.
- Persons on leave due to pregnancy and childbirth.
Do individual entrepreneurs need to submit documents for exemption from paying SSC
To receive the benefit, no additional applications or documents need to be submitted – the exemption applies automatically if the employer's contribution requirements are met. Individual entrepreneurs are advised to check whether their employer pays the necessary contribution by contacting the STS or the employer.
The changes introduced by Law No. 4536 are part of a broader reform that will also affect the markets for alcohol, tobacco, fuel, and vapes. In particular, the document provides for new reporting requirements for individual entrepreneurs, restrictions on the sale of vapes, and changes in fuel imports. These innovations are aimed at easing the lives of entrepreneurs in difficult situations while increasing transparency in taxation.
Earlier, we wrote how from October 1, individual entrepreneurs will have their SSC payment simplified.