Important for all employers!
Single Contribution percentage on payments under civil contracts with employees is 34.7%, for budget organizations and institutions - 36.3%
Experts of the Ministry of Income remind that the Law of Ukraine of 08.07.2010, № 2464 "On the collection and accounting of a single contribution for obligatory state social insurance" imposed rules of mandatory payment of a single contribution for obligatory state social insurance by all entities. Since October 1, 2013, the administration of the Single Contribution has been carried out by the Ministry of income and taxes of Ukraine.
Single Contribution payers can be divided into the following groups: legal entities, natural persons - entrepreneurs and self-employed persons who use the work of employees - accrue Single Contribution as a percentage of payroll according to the occupational hazards class defined by the Social Insurance Fund. Number of occupational hazards classes is 67, the payment on the first class shall be made at the rate of 36.76%, the payment on the 67th class shall be made at the rate of 49.7%.
If an employer operates in different areas of activities, the occupational hazard class will be determined according to the main economic activity.
Single Contribution percentage on payments under civil contracts with employees is 34.7%, for budget organizations and institutions - 36.3%.
In addition, employers charge the Single Contribution on salaries, the amount of which is currently 3.6%.