From October 1, individual entrepreneurs will have simplified payment of the unified social contribution (USC): main changes in the rules

Starting from October 1, 2025, the number of conditions under which individual entrepreneurs (IEs) and other self-employed persons, for whom the USC has been fully paid by the employer, will have the right not to pay the USC for themselves, will be reduced - now it will not be necessary to have a primary place of work.

This was reported by the State Tax Service.

New conditions from the STS

According to the tax authorities, there will only be two conditions for exemption from paying the USC for themselves for IEs and other self-employed persons:

• The employer (including a resident of Diya City) has already paid USC for them;
• The amount of the paid USC is at least equal to the minimum insurance contribution.

'If the employer has paid less than the minimum insurance contribution, the IE or another self-employed person independently determines the base for calculating the USC and makes the payment. For IEs on a single tax, this is mandatory; for other self-employed persons - if there is net income for this period - it is mandatory, if not - at their discretion,' - it was explained in the tax service.

At the same time:

• The base for calculation cannot exceed the legally established maximum amount;
• The amount of USC cannot be less than the minimum insurance contribution.

'Such rules will make the system more equitable without changing the level of social protection for IEs and other self-employed persons,' - emphasized the tax service.

The tax service reported changes in USC payments for IEs and self-employed persons starting from October 1, 2025. Now, to be exempt from paying the USC for themselves, it is enough for the employer to have already paid this contribution for them and the amount should not be less than the minimum insurance contribution. These new conditions are expected to make the system more equitable while maintaining the level of social protection for IEs and other self-employed persons.