ua-social-contributions

Ukraine Unified Social Contribution (Єдиний соціальний внесок / ЄСВ / USC) — Self-Employed Skill v1.0

The Unified Social Contribution (ЄСВ) is Ukraine's single mandatory social-security charge. It replaced four separate state social funds (pension, unemployment, temporary disability/sickness, and accident-at-work insurance) with one consolidated contribution. For self-employed people it is separate from and on top of income tax / the single tax — see the companion skill ua-single-tax for the simplified-system tax itself.

Wartime note. Figures below are pinned at their 1 January 2026 values. Ukraine is under martial law; the temporary wartime right to skip ЄСВ that existed in 2022–2024 was abolished from 1 January 2025. Several values depend on the statutory minimum wage (₴8,647 from 1 Jan 2026) — always verify the current value before relying on a number.

1. Quick Reference

Quick Reference Table

Quick Reference

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

Base and amount table (as of 1 Jan 2026; verify current minimum wage)

Base and amount table

Item	Basis	Indicative value (₴)
Minimum wage (мінімальна зарплата)	statutory, 1 Jan 2026	8,647
ЄСВ rate	statutory	22%
Minimum monthly contribution	22% × 1 min. wage (₴8,647)	1,902.34
Minimum quarterly contribution	1,902.34 × 3	5,707.02
Minimum annual contribution	1,902.34 × 12	22,828.08
Maximum monthly base	20 × min. wage	172,940 (verify)
Maximum monthly contribution	22% × ₴172,940	38,046.80 (verify)
Military/police-only cap (not for FOP)	15 × min. wage = ₴129,705 → 22%	28,535.10

Conservative defaults

Conservative defaults

Situation	Default assumption
Single-tax FOP (Groups 1–3) with any or no income	Owes the minimum ₴1,902.34/month unless a clear exemption is documented
FOP wants to pay below the minimum	Not allowed — minimum applies even at zero income
Income unknown for a general-system FOP	Assume profit ≥ minimum base → ₴1,902.34/month floor
Claimed exemption (pensioner, disability, mobilised)	Treat as not exempt until status and supporting documents are confirmed
Maximum cap multiplier in doubt	Cap at the lower (15×) base and flag for reviewer; never under-cap
Mid-year start/stop	Pro-rate by months registered, not by days

2. Who Pays / Who Is Exempt

Who pays ЄСВ "for themselves"

• Categories of payers — FOP (фізична особа-підприємець / sole proprietor) on the simplified system (single-tax Groups 1, 2 and 3). FOP on the general system (загальна система) — pays 22% of net taxable income (profit), but not less than the minimum and not more than the maximum base. Independent professionals ("особи, які провадять незалежну професійну діяльність") — e.g. private notaries, lawyers/advocates, arbitration managers, appraisers, and others registered as self-employed professionals. Members of farming households in some cases (out of scope here). > Single-tax payers owe ЄСВ even with zero income. In 2026 a FOP on the simplified system must pay the minimum ₴1,902.34/month regardless of whether any income or activity occurred. The only way to avoid it is to fall into an exemption category (below) or to be officially deregistered.

Difference: simplified vs general system at zero income

Difference: simplified vs general system at zero income

System	No income / loss in the month
Simplified (Groups 1–3)	Still owes the minimum ₴1,902.34
General system	No ЄСВ is due for a month with no net profit / a loss (ЄСВ = 22% of profit, minimum floor only applies in months with profit)

Who may legally NOT pay ЄСВ for themselves (exemptions)

• Exemption categories — The following FOP/self-employed categories are released from paying ЄСВ "for themselves" — but the exemption must be supported by status and, where relevant, an application/documents: 1. Old-age (and certain length-of-service) pensioners — FOP who already receive a pension by age are exempt; payment becomes voluntary. 2. Persons with disabilities who receive a pension or social assistance on the grounds of disability — exempt; payment becomes voluntary. 3. FOP who are also employed ("основне місце роботи") where the employer pays ЄСВ for them at no less than the minimum on the employment income — relief applies for the months the employer's contribution is at/above the minimum. The taxpayer should retain proof. 4. Mobilised FOP (called up for military service during martial law) — exempt for the period of service, on the basis of supporting documents (mobilisation order / demobilisation confirmation). The State Tax Service / Pension Fund records the period.

Status of wartime / mobilisation reliefs in 2026

• Wartime reliefs status — 2022–2024 voluntary right to skip ЄСВ: During the COVID period and then the full-scale-war period, single-tax FOP had a temporary voluntary right not to pay ЄСВ for themselves. This relief was abolished from 1 January 2025. 2026 position: There is no general wartime exemption for ordinary FOP. Single-tax payers must pay the minimum even with zero income. The mobilisation exemption (item 4 above) for FOP actually called up to serve remains in force during martial law and is the main wartime relief still available.

What ЄСВ funds

• What ЄСВ funds — ЄСВ is the single contribution that finances the state social-insurance system: State pension (Pension Fund of Ukraine) — and it is what builds the FOP's insurance length-of-service (страховий стаж) toward a future pension; paying only the minimum earns roughly one month of stage per month paid. Social insurance — temporary incapacity / sickness, maternity, work-accident / occupational-disease, and unemployment cover.

3. Computation — Minimum, Voluntary Higher Base, Maximum Cap

• Core formula (per month) — ЄСВ (month) = 22% × base where minimum base = 1 × minimum wage (₴8,647 in 2026) maximum base = 20 × minimum wage (₴172,940 in 2026 — verify)

Minimum (the usual case)

• Minimum calculation — Almost all single-tax FOP pay on the minimum base because the law sets a floor of one minimum wage regardless of actual income: 22% × ₴8,647 = ₴1,902.34 / month × 3 = ₴5,707.02 / quarter × 12 = ₴22,828.08 / year

Voluntary higher base

• Voluntary higher base rule — A FOP may choose to pay ЄСВ on a higher self-declared base (anywhere between one minimum wage and the maximum base). This is voluntary and is usually done to build a larger future pension. Example: choosing a base of ₴20,000 → 22% × ₴20,000 = ₴4,400/month.

Maximum cap

• Maximum cap — The base is capped. For 2026 the operative cap is 20 × minimum wage = ₴172,940, giving a maximum monthly contribution of 22% × ₴172,940 = ₴38,046.80. > Verify the maximum-base multiplier. Sources conflict. The State Budget Law for 2026 (3 Dec 2025) and current specialist Ukrainian tax catalogues (dtkt.ua, Factor, Holovbukh) state the FOP maximum base is 20 × minimum wage (₴172,940). A separate 15 × cap (₴129,705 → ₴28,535.10) applies only to military / police service members, not to FOP. One international summary (PwC) described the 20× increase as "postponed," leaving 15× — this appears to be outdated for the FOP base. The cap only ever matters for a FOP paying voluntarily above the minimum, so the minimum-case figures above are unaffected. A Ukrainian accountant must confirm the exact cap before relying on it.

Mid-year start / stop (pro-ration)

• Pro-ration rule — ЄСВ accrues per month of registration. A FOP registered on any day of a month owes the full minimum for that month; a FOP deregistered owes for each month they were registered. Pro-rate by whole months, not days.

4. Payment & Reporting Calendar

Payment (quarterly)

• Payment cadence — Self-employed people pay ЄСВ quarterly by the 20th of the month following the end of the calendar quarter. A FOP may also pay monthly/in advance if they prefer, but the legal deadline is quarterly.

Payment schedule table

Period (2026)	Minimum amount	Pay by
Q1 (Jan–Mar 2026)	₴5,707.02	20 April 2026
Q2 (Apr–Jun 2026)	₴5,707.02	20 July 2026
Q3 (Jul–Sep 2026)	₴5,707.02	20 October 2026
Q4 (Oct–Dec 2026)	₴5,707.02	20 January 2027

Payment (quarterly)

If the 20th falls on a weekend/holiday the deadline is not automatically extended for ЄСВ — pay on or before the 20th. Verify against the current ДПС tax calendar.

Reporting — 2026 changes

• Reporting changes — The separate ЄСВ report has been abolished as a standalone form. Self-employed FOP no longer file a separate monthly or standalone annual ЄСВ report. ЄСВ data is reported as part of the tax return (in the unified single-tax declaration, via the ЄСВ appendix / "Додаток" / former Form D5 content folded in). From 2026 single-tax FOP move to quarterly tax reporting (for personal income tax, military levy and ЄСВ where relevant); FOP without employees generally report ЄСВ "for themselves" once a year together with the annual return. Indicative annual-return deadlines (verify against ДПС for the exact form/year): Groups 1–2 by early March after year-end; Group 3 quarterly returns plus the year-end ЄСВ appendix. > Reporting is mandatory even at zero income. Missing the ЄСВ appendix is treated as failing to report for the whole year.

5. Worked Examples

Example 1 — Group 3 FOP (IT freelancer), normal year

Olena is a Group-3 single-tax FOP. She earns ₴80,000 some months, ₴0 in others.

• ЄСВ is not based on her income — she pays the minimum.
• Per month: ₴1,902.34. Per quarter: ₴5,707.02. Per year: ₴22,828.08.
• This is on top of her single tax (5%) and military levy (1%) — see ua-single-tax.

Example 2 — Group 2 FOP, no income for two months

Petro had ₴0 turnover in February and March (sick, no clients).

• As a simplified-system payer he still owes the minimum for those months.
• Q1 ЄСВ = 3 × ₴1,902.34 = ₴5,707.02, due 20 April 2026, despite zero income.

Example 3 — Old-age pensioner FOP (exempt)

Maria is 63, receives an old-age pension, and runs a Group-1 FOP.

• As an old-age pensioner she is exempt from ЄСВ "for herself"; payment is voluntary.
• Default ЄСВ due: ₴0. If she wants more pension stage she may pay voluntarily, on a base she chooses between ₴8,647 and ₴172,940.

Example 4 — Employed + FOP (dual status)

Andriy works full-time for an employer who pays ЄСВ on his ₴30,000 salary, and also has a Group-3 FOP on the side.

• The employer's ЄСВ (22% × ₴30,000 = ₴6,600/month) is above the minimum.
• For months where the employer's contribution ≥ the minimum, Andriy is relieved of paying ЄСВ on the FOP. He should keep proof (payslips / employer confirmation).
• Default FOP ЄСВ for those months: ₴0 (relief), but confirm month-by-month.

Example 5 — Voluntary higher base for pension

Iryna (Group 3) wants a bigger future pension and elects a base of ₴25,000.

• ЄСВ = 22% × ₴25,000 = ₴5,500/month (well below the ₴38,046.80 cap).
• She must declare the chosen higher base; it is voluntary and self-elected.

6. Tier 2 Catalogue (reviewer judgement required)

Tier 2 Catalogue table

#	Situation	Why it needs judgement
T2-1	Claimed exemption (pensioner / disability / mobilised)	Must confirm official status, dates, and supporting documents; partial-year exemptions are common.
T2-2	Mid-year registration or deregistration	Determine exact months owed; first/last partial month rules; deregistration paperwork timing.
T2-3	Dual status (employee + FOP)	Relief only for months the employer's ЄСВ ≥ minimum; verify each month and the employment income level.
T2-4	General-system FOP with fluctuating profit/loss	ЄСВ = 22% of profit with a min/max collar; loss months differ from simplified-system months.
T2-5	Maximum-base cap (paying voluntarily above the minimum)	Cap multiplier (15× vs 20×) must be confirmed for the year before applying.
T2-6	Mobilisation period overlapping a quarter	Apportioning exempt vs non-exempt months; documentation from the military unit.
T2-7	Independent professional vs FOP classification	Different registration and base rules for notaries/advocates/etc.
T2-8	Backdated arrears / penalties	Penalty and late-interest computation, voluntary disclosure.

7. Reference Material + Test Suite

Key sources (verify before reuse)

Law of Ukraine No. 2464-VI "On collection and accounting of the unified social contribution to compulsory state social insurance." State Tax Service of Ukraine — tax.gov.ua / dps.gov.ua (ЄСВ rates, calendar, Електронний кабінет). Pension Fund of Ukraine — pfu.gov.ua (FOP ЄСВ guidance, e.g. "Сплата ЄСВ для ФОП з 1 січня 2026 року"). State Budget Law for 2026 (03 Dec 2025) — minimum wage ₴8,647 from 1 Jan 2026. PwC Worldwide Tax Summaries — Ukraine, Individual / Other taxes (note the cap discrepancy in §3). Specialist Ukrainian tax catalogues: dtkt.ua, Factor (factor.academy / i.factor.ua), Holovbukh (buhplatforma), taxer.ua, buh.ua.

Self-check test suite

Self-check test suite table

#	Prompt	Expected answer
1	What is the ЄСВ rate?	22%.
2	Minimum monthly ЄСВ in 2026?	₴1,902.34 (22% × ₴8,647).
3	Minimum quarterly ЄСВ?	₴5,707.02.
4	A Group-2 FOP earned ₴0 this quarter — owes?	₴5,707.02 — single-tax payers pay even at zero income.
5	A general-system FOP had a loss this month — owes?	₴0 for that month (ЄСВ = 22% of profit; no profit, no ЄСВ).
6	When is Q1 2026 ЄСВ due?	20 April 2026 (20th of month after the quarter).
7	Is the old wartime "skip ЄСВ" relief available in 2026?	No — abolished from 1 Jan 2025; only the mobilisation exemption remains.
8	Who can legally not pay ЄСВ for themselves?	Old-age pensioners, persons with disabilities on disability pension, FOP whose employer pays ЄСВ ≥ minimum, and mobilised FOP.
9	Is there still a separate monthly ЄСВ report for FOP?	No — ЄСВ is reported within the tax return; the separate report is abolished.
10	What does ЄСВ fund?	State pension + social insurance (sickness, maternity, accident, unemployment).

PROHIBITIONS

• Do not tell a single-tax FOP they can skip ЄСВ in a zero-income month — they cannot (simplified system); they owe the minimum.
• Do not apply the 2022–2024 voluntary-non-payment relief to 2025 or 2026 — it was abolished from 1 Jan 2025.
• Do not assert an exemption (pensioner / disability / mobilised / dual-status) without confirmed status and supporting documents.
• Do not state the maximum-base cap as settled fact without a Ukrainian accountant confirming the multiplier for the year (15× vs 20×) — see §3.
• Do not quote ₴ figures without anchoring them to the current minimum wage and adding "verify current value."
• Do not conflate ЄСВ with the single tax or the military levy — they are separate charges (see ua-single-tax).
• Do not treat the quarterly 20th deadline as auto-extended over weekends/holidays without checking the ДПС calendar.

Disclaimer

This skill is research-verified from public sources (State Tax Service of Ukraine, Pension Fund of Ukraine, PwC Worldwide Tax Summaries, and reputable Ukrainian specialist sources) as of May 2026 for tax year 2026. It is not a substitute for professional advice and must be signed off by a qualified Ukrainian accountant / tax adviser before being relied upon for filing or payment. Rates, the minimum wage, the maximum-base multiplier, deadlines, and exemption rules can change — especially under martial law — so always verify the current values with ДПС / the Pension Fund. Part of the Open Accountants community library at openaccountants.com; contributions and corrections welcome.