USC  2025

USC – 2025: What Has Changed for Entrepreneurs?

3/3/2025
USC  2025

Starting from January 1, 2025, the rules for paying the Unified Social Contribution (USC) in Ukraine have changed. These changes are stipulated by the Law of Ukraine "On the State Budget of Ukraine for 2025" and apply exclusively to the reporting (tax) period of 2025.

What Has Changed?

1. Increase in the Maximum Base for USC Accrual

  • The maximum base for USC accrual will be 20 times the minimum wage set by law.

2. Suspension of the Exemption from USC Payment for Certain Categories of Payers

The exemption from USC payment has been suspended for the following individuals:

  • Sole proprietors (FOPs);
  • Individuals engaged in independent professional activities;
  • Members of farming enterprises, unless they are insured on other grounds.

These taxpayers must pay USC for themselves under the general rules for the year 2025.

How Much Should Be Paid?

The USC rate remains at 22% of the minimum wage.

For example:

  • UAH 1,760 per month (22% of UAH 8,000 – the minimum wage);
  • UAH 5,280 per quarter.

Important Considerations

According to Clause 32, Paragraph 3 of the Final Provisions of the Law on the State Budget of Ukraine for 2025:

  • The provision on the maximum base for USC accrual is suspended for 2025.
  • Clause 919 of Section VIII ("Final and Transitional Provisions") of the Law of Ukraine No. 2464-VI "On the Collection and Accounting of the Unified Social Contribution for Compulsory State Social Insurance" (dated July 8, 2010) is also suspended.