The rules for paying the single social contribution in Ukraine changed in 2026

From January 1, 2026, updated rules for paying the single social contribution started operating in Ukraine. Part of the citizens is exempt from this obligation by the state, while for certain categories, the functions of the insurer will be taken over by the Pension Fund of Ukraine. The changes are enshrined in Law No. 4280-IX and aimed at strengthening social protection. About this writes “Visit Ukraine”.

Rules for paying the single social contribution from January 1, 2026: who has been exempted

One of the key innovations is the transfer of the role of the insurer to the state. In 2026, the Pension Fund will pay the single social contribution from the budget for such persons:

• civilian citizens for whom the fact of deprivation of personal freedom due to armed aggression against Ukraine has been officially established;

• persons who have served in the military, except for those who received monetary allowances.

At the same time, the first category does not include military personnel, law enforcement officers, and individuals of ordinary and commanding staff who receive payments. The single social contribution for the released citizens will be paid not lower than the minimum level throughout the entire period of deprivation of freedom and six months after release.

Amount of the single social contribution in 2026 and privileged categories

The minimum single social contribution directly depends on the minimum wage. From January 1, 2026, it will rise to 8,647 UAH, accordingly, the minimum contribution will amount to 1,902.34 UAH per month. This obligation applies to employers, individual entrepreneurs, self-employed persons, and other payers unless exemptions are provided for them.

In 2026, exemptions from paying the single social contribution are maintained for:

• mobilized individual entrepreneurs;

• individual entrepreneurs from temporarily occupied territories;

• entrepreneurs without net income on the general system;

• pensioners by age or length of service;

• individual entrepreneurs with disabilities who receive pensions or social assistance;

• entrepreneurs for whom the contribution is paid by the employer;

• women on leave due to pregnancy, childbirth, or childcare.

Earlier, we explained whether an individual entrepreneur can not pay the single social contribution if it was not accrued in their personal account.