From October 1, simplified contributions to the Unified Social Contribution (USC) for individual entrepreneurs: main changes in the rules.

According to inkorr.com: Starting October 1, 2025, the number of criteria under which individual entrepreneurs (IEs) and other self-employed individuals can avoid paying the Unified Social Contribution (USC) for themselves will be reduced. It will no longer be necessary to have a primary place of employment.

This information was announced by a representative of the State Tax Service.

New requirements from the Tax Service

According to the data from the tax service, there will remain two main conditions for exemption from USC payments:

• The employer, including residents of Diya City, has already paid the USC for them;
• The total amount of paid USC must be at least the minimum insurance contribution.

'If the employer has paid less than the minimum insurance contribution, the IEs or other self-employed individuals determine the base for USC calculation and make the payment themselves. For IEs on the unified tax, this is mandatory; other self-employed individuals - if there is a net income for this period - mandatory, if not - at their discretion,' - it was explained by the tax office.

At the same time:

• The base for calculation cannot exceed the maximum amount set by law;
• The USC amount cannot be less than the minimum insurance contribution.

'These rules will make the system fairer without changing the level of social protection for IEs and other self-employed individuals,' - emphasized the tax office.

Thus, the tax service announced changes in the payment of USC for IEs and self-employed individuals, which will come into effect on October 1, 2025. Now, to be exempt from paying USC, it is enough for the employer to have made this contribution and for the amount not to be less than the minimum insurance contribution. These new rules aim to create a fairer system while maintaining the level of social protection for IEs and other self-employed individuals.