Good day! Here is a brief overview of the Resolution of the Cabinet of Ministers of Ukraine No. 732 dated June 23, 2025.
1. **Essence of the Law:**
The resolution introduces amendments to the procedure for calculating and paying the unified contribution to mandatory state social insurance for certain categories of insured persons. It expands the list of persons for whom the SSC (Single Social Contribution) is paid, including those who were deprived of personal liberty as a result of armed aggression against Ukraine. It also defines the specifics of calculating and paying the SSC for such persons.
2. **Structure and Main Provisions:**
* The list of categories of insured persons for whom the SSC is paid has been supplemented with persons in respect of whom the fact of deprivation of personal liberty as a result of armed aggression against Ukraine has been established (with the exception of military personnel, police officers and other persons receiving monetary allowance).
* It is determined that the SSC for such persons is paid based on the minimum wage established by the Law on the State Budget of Ukraine for the corresponding year.
* The procedure for calculating the SSC for past periods for such persons is established, based on the amount of the minimum wage and the amount of the SSC that were in effect in the corresponding month.
* The period for which the SSC is calculated is defined: for the entire period of deprivation of a person’s personal liberty and for six months after his/her release.
* The issue of termination of the SSC payment in case of completion of the six-month period after the person’s release or in case of invalidation of the decision establishing the fact of deprivation of the person’s personal liberty is regulated.
3. **Key provisions for use:**
* The resolution provides for the payment of the SSC for persons deprived of personal liberty as a result of armed aggression, which may affect their insurance record and social payments.
* The Pension Fund of Ukraine calculates and submits reports on the accrual and payment of the SSC for such persons.
* It is important to note that the calculation of the SSC is based on the data of the Unified Register of Persons in respect of whom the fact of deprivation of personal liberty has been established.
* Payment of the SSC is terminated after six months after the person’s release or in case of invalidation of the decision establishing the fact of deprivation of the person’s personal liberty.
* The resolution comes into force on January 1, 2026.
