Ukraine Unified Social Contribution (Єдиний соціальний внесок / ЄСВ / USC)
Ukrainian Unified Social Contribution (ЄСВ / USC) for self-employed people (FOP and independent professionals): the 22% rate, minimum and maximum monthly base, quarterly payment, the obligation to pay even at zero income, exemptions, and 2026 reporting changes.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine (UA) |
| Contribution | Єдиний соціальний внесок (ЄСВ / Unified Social Contribution / USC) |
| Rate | 22% |
| Minimum monthly base | 1 × minimum wage = ₴8,647 → min contribution ₴1,902.34/month |
| Maximum monthly base | 20 × minimum wage = ₴172,940 → max contribution ₴38,046.80/month (verify — see §3) |
| Currency | UAH (₴) |
| Legislation | Law of Ukraine "On collection and accounting of the unified social contribution" (No. 2464-VI); State Budget Law for 2026 (03 Dec 2025) sets the year's minimum wage |
| Authority | Державна податкова служба (ДПС / State Tax Service) collects; Pension Fund of Ukraine (Пенсійний фонд) administers records |
| Portal | Електронний кабінет платника (cabinet.tax.gov.ua) |
| Payment deadlines | Quarterly — by the 20th of the month after each calendar quarter (20 Apr, 20 Jul, 20 Oct, 20 Jan) |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Ukrainian accountant |
| Skill version | 1.0 |
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Ukrainian Unified Social Contribution (ЄСВ / USC) for self-employed people (FOP and independent professionals): the 22% rate, minimum and maximum monthly base, quarterly payment, the obligation to pay even at zero income, exemptions, and 2026 reporting changes.
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