Social contribution (SSC) for FOP

minimum payment, voluntary top-up for pension record and exempt categories

Parameters

Status

Monthly base, UAH (min 8000)

Months

You may voluntarily pay above the minimum — a higher base increases your pension record.

Result

SSC per month

1 760,00 UAH

For 12 mo.21 120,00 UAH

Minimum payment (ref.)1 760,00 UAH/mo

Single-tax FOPs pay SSC regardless of income — minimum 22% of the minimum wage per month (UAH 1,760 in 2025). Age pensioners, disabled persons and mobilized FOPs are exempt. An FOP who is also an employee still pays SSC for themselves.

About SSC for FOP

SSC for FOP — minimum payment, voluntary top-up for pension record and exempt categories. fop: . Use our tools without registration or installing software. All calculations happen in your browser — your data is never sent to a server.