Ukraine:
Single Social Security Contribution
18 September 2010
Salans LLP
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On 8 July 2010, the Ukrainian Parliament passed the law "On
Single Mandatory State Social Security Contribution and its
Accounting". The law introduces a single social security
contribution instead of social security contributions existing to
date. The rate of such single contribution to be paid at the
expense of employers will vary from 36.76% to 49.7% depending on
the class of professional risk. The rate of the single contribution
to be paid at the expense of employees will be 3.6%.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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