Compulsory payment of UST for FLPs becomes relevant from January 2025

A state budget law governing the return of mandatory payment of the unified social contribution (USC) for individual entrepreneurs (PEs) comes into effect on January 1, 2025. We tell you the details and how to pay the contribution.

What exactly is changing

In accordance with the innovations, from the beginning of 2025, FLPs of all groups are obliged to pay the ERU in the amount of at least 22% of the minimum wage. As of today, this amount is UAH 1,760 monthly, or UAH 5,280 quarterly and UAH 21,120 for the year.

At the same time, this amount will be paid by FLPs of all groups.

These changes do not affect salaried employees and gig contractors, as the UTI from their salaries or fees is paid by the employer.

When to pay the UTI from their salaries or fees.

FLEPs under the simplified taxation system must pay ERT every quarter. The deadline for payment is before the 20th day of the month following the reporting quarter. For example, for the first quarter of 2025 the fee must be paid by April 20, 2025.

The amount of UTI remains fixed and is equal to a percentage of the minimum wage established for the relevant period (currently it is UAH 8 thousand).

The amount of UTI remains fixed and is equal to a percentage of the minimum wage established for the relevant period (at the moment it is UAH 8 thousand).

Liability for late payment

The untimely payment of ERU will entail financial penalties and fines. In particular:

• Fine in the amount of 20% of the unpaid amount of the contribution;

• a penalty in the amount of 0.1% of the debt for each day of delay.

• Fine of 0.1% of the unpaid amount of the contribution

Additional changes for FLP

It should be noted that from 2025, the requirements for regular reporting on the payment of ERU become relevant again. This means that even those entrepreneurs who temporarily do not carry out activities must file reports and pay the contribution.

How to prepare

1. Check your finances. Make sure your budget includes funds to pay the ERU.

2. Update your reporting. If you have temporarily ceased operations, check to see if you need to file reports.

3. Consult with an accountant. A professional can help you avoid errors in calculations and reporting.

4. Consult with an accountant.

Reinstatement of mandatory UTI payment for FLPs from 2025 is an important step to ensure social guarantees and stability of the state budget. Prepare in advance to avoid misunderstandings and penalties.