As of October 1, the exemption from the payment of the single social contribution (SSC) for individual entrepreneurs (FOP) and other self-employed persons has been expanded.

Starting from October 1, 2025, the number of conditions under which FOPs and other self-employed individuals, for whom the SSC has already been fully paid by their employer, may be exempt from paying SSC for themselves has been reduced — it will no longer be required to have a main place of employment.

Thus, according to the tax authorities, to qualify for the exemption from paying SSC for themselves, FOPs and other self-employed individuals must meet only two conditions:

• the employer (including a Diia City resident) has already paid SSC for them;
• the amount of SSC paid is not less than the minimum insurance contribution.

If the employer has paid less than the minimum insurance contribution, the FOP or other self-employed individual must independently determine the SSC base and make the payment.

For FOPs under the simplified taxation system, this is mandatory; for other self-employed individuals, payment is mandatory if they have net income for the period, and optional if they do not.

At the same time:

• the base for SSC calculation cannot exceed the legally established maximum;
• the SSC amount cannot be less than the minimum insurance contribution.

According to the State Tax Service, these rules will make the system more equitable, while maintaining the current level of social protection for FOPs and other self-employed persons.