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.
1. Increase in the Maximum Base for USC Accrual
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:
These taxpayers must pay USC for themselves under the general rules for the year 2025.
The USC rate remains at 22% of the minimum wage.
For example:
According to Clause 32, Paragraph 3 of the Final Provisions of the Law on the State Budget of Ukraine for 2025: