ESV is the unified contribution to compulsory state social insurance. A sole proprietor (FOP) pays it for themselves even if they have no employees. Below are the amounts for 2026, payment deadlines, calculation rules and the cases when the law exempts from payment. All figures are taken from the texts of laws on the Verkhovna Rada website as of 15 October 2026; our own calculations are marked separately.
Important. The minimum contribution is tied to the minimum wage: if the law changes it, the contribution changes too. This material is for information only and does not replace individual advice from a tax inspector or an accountant.
How Much to Pay in 2026
The minimum contribution is determined by two figures. The first is the minimum wage: Article 8 of the Law of Ukraine on the State Budget for 2026 (No. 4695-IX) sets it from 1 January 2026 at UAH 8,647 per month. The second is the rate: under Article 8 of the Law of Ukraine No. 2464-VI on the unified contribution, it is 22% of the calculation base. The minimum insurance contribution is the product of these values and is payable every month (clause 5, Part 1, Article 1 of Law No. 2464-VI).
The calculation is simple: UAH 8,647 × 22% = UAH 1,902.34. For other periods it works out as follows:
| Period | Minimum ESV, UAH | How it is calculated |
|---|---|---|
| Month | 1,902.34 | 8,647 × 22% |
| Quarter | 5,707.02 | 1,902.34 × 3 |
| Year | 22,828.08 | 1,902.34 × 12 |
There is also an upper limit. Under Article 32 of the budget law, in 2026 the maximum calculation base is 20 minimum wages, that is UAH 172,940 per month. Hence the maximum contribution for yourself is 22% of this amount, or UAH 38,046.80 per month (own calculation). The Law on the unified contribution itself sets a different limit, 15 minimum wages, but the application of this rule for 2026 is suspended by the budget law.
You can calculate the minimum contribution for a month, quarter or year in the “ESV for FOP” calculator on the “Data and Tools” page.
What the Amount Depends On
The minimum contribution is a lower limit, but you may pay more. The rules differ depending on the taxation system.
- Single tax. A sole proprietor sets the base for themselves, but not above the maximum amount. The contribution cannot be less than the minimum insurance contribution (clause 3, Part 1, Article 7 of Law No. 2464-VI).
- General system. The contribution is calculated as 22% of the income on which personal income tax (PIT) is paid. In a month when income was received, it cannot be less than the minimum. If there was no income, the sole proprietor may set the base themselves, but even then the contribution is not less than the minimum (clause 2, Part 1, Article 7).
Illustrative example (own calculation): a sole proprietor on the single tax decides to pay on a base of UAH 20,000 per month. The contribution will be 22% of 20,000, that is UAH 4,400 per month and UAH 13,200 per quarter. The base is above the minimum wage, so the minimum requirement is met.
When and How to Pay
Sole proprietors pay not monthly but quarterly: by the 20th day of the month following the quarter (Part 8, Article 9 of Law No. 2464-VI). For 2026 and early 2027 the deadlines are as follows:
| Quarter | Deadline | Minimum amount, UAH |
|---|---|---|
| Q1 2026 | 20 April 2026 | 5,707.02 |
| Q2 2026 | 20 July 2026 | 5,707.02 |
| Q3 2026 | 20 October 2026 | 5,707.02 |
| Q4 2026 | 20 January 2027 | 5,707.02 |
- Determine the base. On the single tax, choose an amount not below the minimum wage. On the general system, calculate 22% of the income subject to PIT, but not less than the minimum for a month with income.
- Calculate the quarterly amount. Multiply the monthly contribution by three.
- Pay by the 20th. The law requires payment in hryvnias by non-cash means: from a bank account, from an account with a non-bank payment service provider, or through a single account (Parts 5 and 7, Article 9). The payment date is the day the bank debited the money from your account.
- Keep the payment slip. The confirmation will be needed if the tax authority asks about arrears.
- File the reporting. For FOPs the reporting period is the calendar year, and information on the accrued contribution is submitted as part of the single tax or PIT reporting (Part 8, Article 9; Part 11, Article 25).
You can notify the use of a single account through the “e-Entrepreneur” service in Diia: such a notification is on its list.
Who May Not Pay
Under Part 4, Article 4 of Law No. 2464-VI, the following sole proprietors are exempt from paying for themselves:
- receive an old-age pension or a pension for length of service;
- are persons with disabilities;
- have reached the age set by Article 26 of the Law on Pension Insurance and receive a pension or social assistance.
Such sole proprietors may pay only voluntarily. There are other cases as well. For months in which an employer paid a contribution of at least the minimum on your behalf, you do not need to pay for yourself (Part 6, Article 4). Sole proprietors called up for military service as reservists during a special period are released from payer obligations for the whole term of service by the law, if they are not employers (clauses 9-18 of Section VIII). But the possibility of not paying during martial law (clause 9-19 of Section VIII) has been suspended for 2026 by Law No. 4695-IX, so for now the contribution is paid in the general order.
Fine and penalty. For non-payment or late payment, the tax authority imposes a fine of 20% of the amounts not paid on time and accrues a penalty of 0.1% of the underpaid amount for each day of delay (Article 25). Illustrative example: had UAH 5,707.02 not been paid on time, the fine would be UAH 1,141.40 and the penalty UAH 5.71 for each day (own calculation).
Frequently Asked Questions
Do I have to pay ESV if there was no income?
A sole proprietor on the single tax pays no less than the minimum contribution regardless of income: the law directly says the contribution is payable regardless of the payer’s financial situation (Part 12, Article 9). On the general system, for a month with no income, the sole proprietor may set the base themselves, but the contribution cannot be less than the minimum.
Can I pay more than the minimum?
Yes. A sole proprietor on the single tax chooses the base themselves, but not above UAH 172,940 per month in 2026. The maximum contribution at that base is UAH 38,046.80 per month.
Will the amount change if the minimum wage is raised?
Yes. The minimum contribution is calculated as the product of the minimum wage and the rate for the month for which the contribution is accrued (clause 5, Part 1, Article 1 of Law No. 2464-VI). A new wage means a new amount from the date the law takes effect.
Do I pay ESV if I also work for an employer?
If your employer paid a contribution of at least the minimum for you for a given month, you do not need to pay for yourself as a sole proprietor for that month (Part 6, Article 4 of Law No. 2464-VI). If the employer paid less, you may pay by setting the base yourself.
Does the single tax replace ESV?
No. The law explicitly states that the unified contribution is not part of the tax system (Part 2, Article 8), and sole proprietors on the single tax are named among the contribution payers (clause 4, Part 1, Article 4). These are two separate payments.
