Working pensioners must pay the single contribution!
STI in Uzhgorod points out that citizens, who are retired by age and simultaneously are employees at companies, are not exempted from payment of the single social contribution.
The payment of the single contribution for obligatory state social insurance is regulated by the Law of Ukraine "On the collection and accounting of the single contribution for obligatory state social insurance."
Employees, who work for companies, institutions and organizations or other legal entities established under the laws of Ukraine, regardless of ownership and economic activity, shall pay the single social contribution.
Single Contribution Taxpayers must pay the Single Social Contribution timely and in full (Clause 1, Part 2 of Art. 6 of the Law of Ukraine "On the collection and accounting of the single contribution for obligatory state social insurance").
The law does not provide for exemption from payment of the single contribution for pensioners employed at companies.
However, note that individual entrepreneurs, who have chosen simplified system of taxation, shall be exempt from the payment of the single contribution if they are old age pensioners or disabled and receive a pension or social assistance under the law. Such persons may pay the single fee if they voluntarily participate in the system of compulsory state social insurance.