Changes in the rules for paying USS: what to do if there are no calculations in the cabinet.

According to inkorr.com: More and more entrepreneurs are facing the fact that no USS calculations appear in their personal cabinet, and they begin to doubt whether it is worth paying if there are no debts. Tax expert Mykhailo Smokovych reported this on his Telegram channel.

Why USS is not calculated automatically

The automatic calculation of USS was abolished back in 2022. Now the tax service does not form quarterly amounts to be paid, and everything depends on the actions of the entrepreneur. The contribution is only reflected once a year, and only if sums of calculations are indicated in the declaration in Appendix 1.

Smokovych explained that the amounts that the entrepreneur sees in the cabinet or in 'Diia' are not real calculations, but merely reminders for payment. Therefore, even if the information about the amount is absent, the obligation to pay the contribution remains in force.

New rules for accounting USS for entrepreneurs

According to the new rules:

• The tax service does not calculate USS automatically;
• Entrepreneurs are obliged to monitor payments independently;
• The contribution should be made quarterly, by the 20th day of the month following the reporting quarter;
• The deadline for payment for the third quarter is by October 20.

The expert noted that even without calculations in the cabinet, paying USS is mandatory. Late payment may lead to fines or loss of insurance experience.

“Control and responsibility for USS is now fully on each entrepreneur,” concluded Smokovych.

We remind you that from October 1, 2025, the number of conditions under which entrepreneurs and other self-employed persons, for whom USS is fully paid by the employer, will be able to not pay USS for themselves will be reduced. Now it will not be necessary to have a primary place of work.