The unified social contribution (ESV, or USC) is the contribution to compulsory state social insurance (the law calls it the “unified contribution”) paid by employers and self-employed persons.
In plain words
The rate is 22% of the contribution base. An employer pays the contribution on employees’ wages on top of the wages. A sole proprietor, including one on the single tax, pays it for themselves: they set the base but the amount cannot be less than the minimum insurance contribution, which is 22% of the minimum wage for the month. Self-employed persons pay for a quarter by the 20th of the month after the quarter. The rule that let sole proprietors skip paying the contribution for themselves during martial law (item 9-19 of Section VIII) is suspended for 2026 by the state budget law.
Sources
- Law of Ukraine “On the Collection and Accounting of the Unified Contribution to Compulsory State Social Insurance” No. 2464-VI of 8 July 2010 — Arts. 4, 7(1)(3), 8(5), 9(8); item 9-19 of Section VIII (version of 26 January 2026). Checked 14.10.2026.
- Law of Ukraine “On the State Budget of Ukraine for 2026” No. 4695-IX of 3 December 2025 — Art. 8 (minimum wage) (version of 24 June 2026). Checked 14.10.2026.
Example. The minimum wage in 2026 is UAH 8,647, so the minimum monthly contribution is 22% × 8,647 = UAH 1,902.34 (under the 2026 State Budget Law, version of 24 June 2026). Work out the exact amount for your own situation separately.