Social Security Contributions in Ukraine

Ukraine operates a mandatory social security system administered by the Pension Fund of Ukraine. The system covers pensions, healthcare, unemployment, and other social benefits through the Single Social Contribution (Yedynyy sotsialnyy vnesok).

Overview of Social Security System

Ukraine's social security system covers several benefit programs:

• Pension Insurance: Old-age, disability, and survivor pensions
• Healthcare: Medical coverage through the National Health Service
• Unemployment Insurance: Benefits for unemployed workers
• Workplace Injury Insurance: Coverage for work-related injuries

Contribution Rates (2026)

Contributions are calculated as a percentage of the employee's gross monthly salary.

Employer Contributions (Total: 22%)

• Single Social Contribution (SSC): 22% of gross salary
• Cap: UAH 100,500 per month (approximate)
• Minimum contribution: ~UAH 4,000 per month (based on minimum wage)

Employee Contributions (Total: 1.5%)

• SSC: 0% (reform made employer pay the full SSC)
• Military Levy: 1.5% (paid by employee on top of 18% PIT)

Registration

All employers must register with the Pension Fund of Ukraine and the tax authorities. Registration requires:

• Company registration certificate
• Tax identification number
• List of employees
• Employment contracts

Monthly Declarations

Employers must submit monthly contribution declarations, detailing:

• Each employee's gross salary
• Employer SSC (22%)
• Employee PIT (18%) and military levy (1.5%)
• Any adjustments from previous months

Reduced Rates

Certain categories may qualify for reduced SSC rates:

• IT companies under Diia City: Reduced SSC rate
• Individual entrepreneurs: Minimum SSC based on minimum wage
• Disability employers: Reduced rates for employing persons with disabilities

Social Security Benefits

Retirement Pension

• Retirement age: 60 years (gradually increasing)
• Minimum insurance period: 15 years (increasing to 35 years)
• Pension amount: Based on average salary and contribution history

Other Benefits

• Sick Leave: Paid by employer (first days) and social insurance fund
• Maternity Leave: 126 days paid leave
• Unemployment Benefits: Based on previous earnings and contribution period

International Social Security

Ukraine has bilateral social security agreements with several countries. Employees seconded to Ukraine from treaty countries may be exempt from Ukrainian SSC for a limited period.