Legislation specificity
The current legislation of Ukraine clearly defines a category of persons obliged to pay the single social security contribution: those falling within the category of employer, both legal and natural persons – entrepreneurs, hiring personnel by concluding an employment contract or proposing other terms and conditions stipulated by labour laws, or entering into a civil law contract (except the civil law contract concluded with an individual entrepreneur, if the works (services) performed coincide with activity types, according to the data from the Uniform National Registry of Legal Entities and Individual Entrepreneurs), the press-office of the National Fiscal Service in Kyiv city reports.
If employers hire personnel by concluding an employment contract or civil law contract (except a civil law contract concluded with a natural person-individual entrepreneur), they should pay the uniform contribution, on behalf of hired employees, from their receipts including basic and additional benefits, other incentives and compensation, benefits in kind, as specified by the law of Ukraine On Remuneration of Labour, as well as the remuneration paid to natural persons for the works (services) fulfilled under a civil law contract.
The citizens of Ukraine, who work abroad, can make voluntary payment of the uniform social security contributions, by virtue of the right, in the event of unemployment, temporary disablement and other social expenses.
