Klaus Kessler

Rechtsanwalt (Deutschland)
Phone: +49 89 928 780 702

Yuri Nikolaychuk

Rechtsanwalt (Ukraine), Dipl.-Jur., LL. M., Steuerberater
Associate Partner
Phone: +380 (44) 586 23 03

4. Social Security Contribution

  •  From March 1, 2022, and for twelve months after the end of the martial law period, individual entrepreneurs, persons engaged in independent professional activities and members of farm enterprises are exempt from paying social security contribution for themselves.

  • During mobilization period, employers who are single taxpayers, including legal entities, have the right not to pay social security contribution for mobilized employees. For such employees, social security contribution is paid from the state budget, and employers must report the amount of the social security contribution due from the state budget.

  • During the martial law period and within three months after the end of the martial law period, the social security contribution audits are suspended, no penalties and delay interest are charged on the taxpayers.
Rödl & Partner

Mykoly Pymonenka Street 13
Building 1B, office 31
04050 Kyiv

Phone: +380 (44) 586 23 03
Fax: +380 (44) 586 23 04
E-Mail: kiew‎@‎roedl.com
Website: www.roedl.net/ua