How to purchase additional insurance coverage for retirement in 2026: The tax authority explains the conditions
2 May 04:23
If a person lacks the required insurance record to retire, they can make up for it by voluntarily paying the unified social contribution. The Tax Service has outlined who is eligible to enter into such an agreement, how much must be paid in 2026, and what documents must be submitted, according to "Komersant Ukrainian"
Essentially, this involves independently paying the single social contribution for periods when a person was not officially employed and contributions were not paid on their behalf. Afterward, those months can be counted toward the insurance record.
What is insurance coverage
Insurance record is the period during which contributions to mandatory state social insurance were paid for a person.
Insurance coverage determines eligibility for:
- a pension;
- sick leave;
- unemployment benefits;
- other social benefits.
In other words, it is not only the fact of employment that matters, but also whether insurance contributions were paid during that period.
How to buy additional work history
The tax authority explains that there are two main options for voluntarily paying the Unified Social Tax (UST).
A one-time payment for past periods
This option is suitable for those who need to buy back work history for months or years when they were not officially employed.
In 2026, the minimum amount for a one-time payment is:
3,804.68 UAH for each month of service
The amount must be paid in full within 10 days of signing the agreement.
This option may be relevant for people who are a few months or years short of the required work history to retire.
Voluntary participation with monthly payments
The second option is to enter into a voluntary participation agreement and make monthly contributions.
In 2026, the minimum payment is:
1,902.34 UAH per month
Such an agreement is signed for at least one year.
This option is suitable for those who are not currently officially employed but want this period to count toward their insurance record.
How much does it cost to buy back service time in 2026
| Option | Minimum payment in 2026 | How to pay |
|---|---|---|
| One-time payment for past periods | 3,804.68 UAH per month | within 10 days of signing the contract |
| Voluntary monthly contribution | 1,902.34 UAH per month | monthly under a contract of 1 year or more |
The difference in the amount is due to the fact that contributions for past periods are paid at double the rate.
Where to apply
To enter into a contract for voluntary payment of the Unified Social Tax (UST), you must contact the tax office at your place of residence.
You can submit the application:
- in paper form;
- electronically.
After submitting the documents, the tax office enters into an agreement with the individual, specifying the participation period, the amount, and the procedure for paying contributions.
What documents are required
The following must be attached to the application for the conclusion of the agreement:
- a copy of an identity document;
- a copy of the employment record book, if available;
- a certificate of insurance coverage in the OK-5 form.
In some cases, additional documents are required.
If a person is a member of a private farming household and is not subject to mandatory state social insurance, a document confirming membership in such a household must be attached.
Domestic workers must submit a copy of their employment contract.
Who can enter into an agreement
Citizens aged 16 and older may enter into a contract for voluntary payment of the Unified Social Tax (UST).
However, there is an important condition: at the time of signing the agreement, the person must not be subject to mandatory state social insurance.
In other words, if a person is officially employed and the employer pays social security contributions for them, it is neither necessary nor possible to voluntarily purchase coverage for that same period.
For which periods can you buy back insurance coverage
You can only purchase insurance coverage for periods when a person:
- was not officially employed;
- was not a sole proprietor;
- did not engage in entrepreneurial activity;
- was not among those for whom social security contributions were already required to be paid.
If a person was an insured individual but contributions were not paid for certain reasons, such as due to exemptions, such a period cannot be purchased.
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What happens if the terms of the contract are not fulfilled
If a person fails to comply with the terms of the agreement, it may be terminated unilaterally.
This is important because failure to comply with the terms may result in the loss of the right to enter into such a contract in the future. Therefore, before enrolling in voluntary participation, you should realistically assess whether you will be able to pay contributions on time.
Where to check your insurance record
You can check your insurance history online through the Pension Fund of Ukraine portal in your personal account.
To log in, you need an electronic signature or another available method of authorization.
In your personal account, you can view:
- your current insurance record;
- the salary on which contributions were paid;
- data from your electronic employment record;
- information about contributions paid by your employer.
This will help you determine whether you are actually missing coverage and for which specific periods you can purchase additional coverage.
Who should check their insurance record now
People who are approaching retirement age, have worked informally, had gaps in their employment history, or have lived abroad should check their insurance service record.
It is also relevant for those who worked under civil law contracts, did freelance work, seasonal work, or were without formal employment for an extended period.
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