Ukrainian taxpayers transferred more than UAH 640 billion in mandatory unified social contributions between January and October 2026. The total was 19.1%, or UAH 102.7 billion, higher than in the corresponding ten months of 2025.

Ukraine’s State Tax Service reported the figures on Wednesday, November 11. The receipts support pension payments, temporary disability benefits and other social guarantees established by law.

Reduced contribution rates apply to qualifying employers of people with disabilities. The rate is 8.41% for employers hiring workers with disabilities, while rates of 5.5% and 5.3% are available to specified enterprises that meet workforce and payroll requirements.

Self-employed people, including individual entrepreneurs, independent professionals and members of farming households, may also be exempt from paying the contribution for themselves if they have disability status and receive a pension or state social assistance.