In 2025, individual entrepreneurs will be obliged to pay the Unified Social Security Tax from 01.01.2025.
In accordance with the Law of Ukraine "On the State Budget of Ukraine for 2025".
Who may not pay the EUC:
- Individual entrepreneurs – persons with disabilities, provided they have pension or social benefits;
- Self-employed persons – pensioners by age or length of service;
- Individual entrepreneurs – employees for whom the employer pays the social security contribution (not less than 22% of the minimum wage);
- Individual entrepreneurs on the general system without income;
- mobilized entrepreneurs for the entire period of service (subject to submission of supporting documents).
