From October 1, self-employed individuals on maternity leave are exempt from paying the unified social contribution (USC): main conditions.

01.10.2025 1871

01.10.2025 1871

From October 1, self-employed individuals on maternity leave are exempt from paying the unified social contribution (USC): main conditions

According to inkorr.com: Starting October 1, 2025, individual entrepreneurs (IE), who operate under a simplified taxation system, will receive benefits regarding the payment of the unified social contribution (USC) during leave related to pregnancy, childbirth, or caring for a child up to three years old. These innovations were approved by

Law No. 4536

and provide for the possibility of exemption from paying USC under certain conditions. Information on this was provided by

Liga:Zakon

Who among IEs can be exempt from paying USC

The State Tax Service (STS) noted that single entrepreneur who receive state assistance for children or are on maternity leave,

are exempt from paying USC for themselves

, provided that their employer, in particular, a resident of Diya City, pays an insurance contribution that is not less than the minimum. In such a case, paying USC is not mandatory for the reporting period when these conditions are met.

IEs can independently determine the basis for calculating USC if the contribution from the employer is less than the minimum. However, the base cannot exceed the maximum amount set by law, and the amount of contribution cannot be lower than the minimum insurance contribution. The STS emphasized that the presence or absence of income for IEs will not affect the possibility of receiving this benefit.

The following categories of IEs fall under the new provisions:

Persons on child care leave for up to three years who receive state assistance.
Persons who are on leave related to pregnancy and childbirth.

Do IEs need to submit documents for exemption from paying USC

To receive the benefit, IEs do not need to submit additional applications or documents - the exemption will be applied automatically if the rules regarding contributions from the employer are followed. Entrepreneurs are advised to check if their employer pays the necessary contribution by contacting the STS or directly the employer.

These changes, implemented by Law No. 4536, are part of a broader reform that will also affect the markets for alcohol, tobacco, fuel, and vapes. The document provides for new reporting requirements for IEs, restrictions on the sale of vapes, and changes in fuel imports. These innovations are aimed at simplifying the lives of entrepreneurs in difficult life circumstances while simultaneously increasing transparency in taxation.