Main points
- Individual entrepreneurs on the general and simplified taxation systems must pay the SSC in 2026, but there are exceptions for preferential categories.
- Sole proprietors for whom the minimum monthly insurance premium is paid by the employer are exempt from paying the Social Security Contribution.
Which individual entrepreneurs may not pay the SSC / Pexels
Payment of the Unified Social Contribution in Ukraine is mandatory, as it is these funds that ensure the calculation of insurance premiums. However, some individual entrepreneurs (IEPs) may not pay the Unified Social Contribution.
Which individual entrepreneurs may not pay the SSC?
Individual entrepreneurs on the general and simplified taxation systems must pay the Unified Social Security Tax this year under the law “On the State Budget for 2026,” the State Tax Service writes.
However, there are a number of exceptions. Entrepreneurs from among the individual entrepreneurs who belong to preferential categories may not pay the contribution.
The following are exempt from paying the SSC:
- Self-employed persons paid for by the employer
In this case, the employer must pay a minimum insurance premium for the employee every month.
- Pensioners and people with disabilities
We are talking about those Ukrainians who receive payments in accordance with Ukrainian legislation. It is important that the pension or social assistance is paid by the relevant authorities in Ukraine themselves.
- Self-employed persons from among the military
Benefits are provided for mobilized, contract workers, and military personnel who do not have employees. They are exempt from paying the Social Security Contribution for the entire period of service.
- Self-employed persons from the occupied territories
Individual entrepreneurs must be registered in areas currently under Russian occupation.
- Captive FOPs
Entrepreneurs who are in Russian captivity are exempt from paying the Social Security Tax for the entire period of captivity and for 6 months after release.
Important! Exemption from paying the Social Security Contribution for all these categories is valid only in those months for which the person can confirm their benefits.
Should an individual entrepreneur pay social security contributions during maternity leave?
At the same time, in 2026, the rules for paying the single-employer social security contribution for individual entrepreneurs on maternity leave changed, 7eminar writes.
This is due to the new procedure for state support for families with children:
-
This year, the birth allowance is paid in a lump sum of 50,000 hryvnias.
-
Childcare allowance for children up to one year old – monthly in the amount of 7 thousand hryvnias.
Previously, maternity benefits were provided for 3 years. And during this entire period, a self-employed woman could not pay the SSC.
Currently, receiving child care benefits for up to one year of age gives an individual the right to be exempt from paying the Social Security Contribution .
What other changes are in store for entrepreneurs in 2026?
-
In 2026, new tax rates were introduced for individual entrepreneurs of the first and second groups of the single tax. The Tax Service reported this, explaining that the changes will apply to both the single tax and military levy.
-
For entrepreneurs of the first group, the single tax rate has increased to 332.80 hryvnia, while previously it was 302.80 hryvnia. For individual entrepreneurs of the second group, the rate will increase from 1,600 to 1,729.40 hryvnia.
-
It is separately noted that military duty will also increase from the beginning of 2026. For individual entrepreneurs of the first, second, and fourth groups, its amount is 864.70 hryvnias instead of 800 hryvnias.