Changes in the payment of social security contributions in 2025: the tax service reminded of important details

According to Ukrainian legislation, each employer is required to pay 22% of the single social contribution (SSC) for its employees. These funds are an essential source of financing social insurance, as noted by the press service of the Main Department of the State Tax Service in the Poltava region.

The paid contributions are used to provide material assistance, finance pensions, implement state social programs, and make other social payments. It is essential to note that the distribution of these contributions is automatically processed through the State Treasury Service of Ukraine.

From the beginning of 2025, individual entrepreneurs, regardless of the chosen taxation system, as well as self-employed persons, will also be obliged to pay a single contribution for themselves in accordance with the Law of Ukraine “On the State Budget for 2025”.

Who is exempt from paying the SSC?
The following persons do not have to pay the single social contribution:

pensioners;

Employees (the employer is responsible for them);

persons with disabilities who receive social assistance or a pension;
citizens registered in temporarily occupied territories;
mobilized individuals (during their service);
those who are on the general taxation system and have no income.
This information is essential for understanding the obligations to pay social contributions in Ukraine.