Essence of the Law:
The law establishes a mechanism for paying the Unified Social Contribution (USC) for persons who were deprived of personal freedom as a result of Russian aggression. The Pension Fund of Ukraine becomes the USC payer for such persons, with payments made from the state budget. The law applies to the entire period of detention and 6 months after the person’s release.
Structure and Main Provisions:
1. Amendments have been made to two basic laws:
– “On Compulsory State Pension Insurance”
– “On Collection and Accounting of the Unified Contribution for Compulsory State Social Insurance”
2. Key Innovations:
– The Pension Fund is designated as the USC payer for prisoners of war
– The USC calculation base is set at the minimum wage
– A mechanism for submitting information through the Unified Register of Persons Deprived of Freedom is provided
– The law has retroactive effect regarding periods prior to its adoption
Important Practical Aspects:
– The law comes into effect from January 1, 2026
– Exceptions are military personnel and law enforcement officers who receive monetary compensation
– USC payment is made from the state budget
– The contribution amount cannot be less than the minimum insurance contribution
– The procedure for calculation and payment is established by the Cabinet of Ministers of Ukraine
