In January-October 2026 payers transferred to social insurance funds over 640 billion UAH in the unified contribution to compulsory state social insurance (ЄСВ), the State Tax Service reports.
Receipts and trends
Receipts for the reported period rose by 19.1% compared with the same period last year - that is 102.7 billion UAH more. The amount covers payment receipts to the social insurance funds for the ten months of 2026.
The comparison was made with the corresponding period of the previous year, without additional breakdowns in the initial statement. The period covers January-October 2026.
Preferential rates for employers and exemptions for the self-employed
The legislation provides special terms for payment of ЄСВ for employers who hire people with disabilities. For certain categories of employers preferential contribution rates are set.
Certain benefits are also provided for the self-employed: individual entrepreneurs (FOP), persons carrying out independent professional activities, and members of farm households may be exempt from paying the unified contribution for themselves if they have the status of a person with a disability and receive a pension or state social assistance.
