From October 1, 2025, simplified ESV payments for individual entrepreneurs: main changes.

According to inkorr.com: From October 1, 2025, new facilitation measures for individual entrepreneurs and self-employed persons regarding relief from paying the single social contribution (ESC) for themselves will be introduced in Ukraine if their employer has already paid the contribution. This was reported by the .

New requirements for exemption from ESC payment

Now entrepreneurs are not required to have a main place of work to obtain this privilege, which will significantly simplify the conditions. There are only two main requirements for exemption from ESC:

• The employer (including residents of Diya City) must pay the ESC for the employee.

• The amount of the paid contribution must not be less than the minimum insurance contribution.

How to calculate the ESC if the contribution is less than the minimum

If the contribution is less than the minimum, the individual entrepreneur independently chooses the assessment base and pays the ESC. For single tax payers, this is mandatory, and for others who are self-employed — only if there is net income. If there is no income, the payment is made on a voluntary basis. There are also two conditions:

• The assessment base cannot exceed the maximum amount established by law;

• The amount of ESC must not be less than the minimum contribution.

The changes were introduced by Law of Ukraine No. 4536-IX dated July 16, 2025, “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine in connection with the adoption of the Law of Ukraine “On integrated prevention and control of industrial pollution” and for the purpose of improving certain provisions of tax legislation.” They also relate to Law No. 2464-VI dated July 8, 2010, “On collecting and accounting for the single contribution for mandatory state social insurance.”

These changes do not affect the level of social guarantees, preserving the rights to pension and other payments for entrepreneurs and self-employed persons.

Thus, the new rules simplify conditions for individual entrepreneurs and self-employed, improving their opportunities for legal work. This can stimulate business and self-employment development in Ukraine, which, in turn, will positively impact the country's economy.