The Social Insurance

The mandatory social insurance payment is presented in Ukraine by the Single Social Charge (SSC). The SSC has been charged on the amount of wages, salaries and other payments to employees, income of self-employed individuals and profits of individual entrepreneurs.
Salaries paid by foreign employers are not subject to SSC.
The SSC rates vary from 36.76 to 49.70% depending on the group of risk of accidents and occupational diseases inherent to the respective industry.
The SSC amounts are deductible for CPT purposes.
The SSC is charged on the payments not exceeding the ceiling which is set at the level of 17 subsistence minimums per month.
In 2013, the monthly cap applicable will vary as follows:
• UAH 19,499 from 1 of January till 31 March
• UAH 20,706 from 1 December till 31 December
Employees pay contribution at rate of 3.6% of the monthly salary (the abovementioned cap is applicable).