Simplified unified social tax exemption: what individual entrepreneurs and self-employed need to know
3 October 06:33
New rules for the payment of the Unified Social Tax (UST) for individual entrepreneurs and other self-employed persons have come into force in Ukraine. This was reported by the State Tax Service, "Komersant Ukrainian" informs
The main innovation is that it is no longer necessary to have a main place of work to be exempt from the mandatory payment of the unified social contribution. This greatly simplifies administration and reduces bureaucratic barriers for entrepreneurs.
From now on, sole proprietors and the self-employed may not pay the unified social contribution for themselves if two conditions are met:
- The employer (in particular, a Diia City resident) has already paid the unified social contribution for the employee.
- The amount of the contribution paid corresponds to the minimum insurance premium.
If the employer has paid less than the minimum amount, the sole proprietor or other self-employed person must determine the accrual base and pay the additional contribution.
This is a mandatory procedure for sole proprietors on a single tax.
For other self-employed persons, the payment of the unified social contribution is mandatory only if they have net income; if they do not have income, the contribution can be paid voluntarily.
The tax authority reminds that the base for the unified social contribution cannot exceed the maximum amount established by law, and the amount of the contribution cannot be less than the minimum insurance premium.
According to experts, the new changes make the payment of the unified social contribution more flexible and transparent, allowing entrepreneurs to save time, avoid unnecessary bureaucracy and at the same time preserve social guarantees.
In addition, starting from September 27, 2025, new rules for registering tax invoices and adjustment calculations in the Unified Register of Tax Invoices, approved by the Cabinet of Ministers Resolution No. 1048 of August 26, 2025, came into force in Ukraine.
