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1. **Essence of the order:**
Order of the Ministry of Finance of Ukraine No. 592 dated November 21, 2025, amends the Instruction on the procedure for calculating and paying a single contribution to mandatory state social insurance. The changes concern the procedure for paying SSC for mobilized entrepreneurs and persons deprived of personal liberty as a result of armed aggression, and also clarify some technical aspects.
2. **Structure and main provisions:**
The order consists of the following parts:
* Preamble, which defines the grounds for making changes (references to the laws of Ukraine).
* The actual order approving the changes to the Instruction.
* Amendments to the Instruction, which make adjustments to sections IV, V, VI, VII and appendices.
The main changes relate to:
* Clarification of the procedure for paying SSC for self-employed individuals (FOPs) and other self-employed persons called up for military service through mobilization or under contract, as well as for those who were deprived of personal liberty as a result of armed aggression against Ukraine.
* Exclusion of some items that have become irrelevant.
* Replacing the terms “electronic trust services” with “electronic identification and electronic trust services”.
* Clarification regarding the use of electronic signatures and seals.
* Amendments to the appendices to the Instruction, in particular regarding the form of the application for exemption from paying SSC and account details.
3. **The most important provisions for use:**
* **Exemption from paying SSC for mobilized persons and persons deprived of liberty:** It is important to know the conditions and procedure for confirming the right to exemption from paying SSC, in particular the necessary documents and deadlines for submitting the application.
* **Use of electronic signatures and seals:** Pay attention to changes in the requirements for electronic signatures and seals when submitting reports.
* **Changes in the appendices to the Instruction:** Make sure that you are using the current forms of applications and reports.
