Good day! I am happy to help you understand this document.<\/p>\n
1. **Essence of the order:**
\n 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.<\/p>\n
2. **Structure and main provisions:**
\n The order consists of the following parts:
\n * Preamble, which defines the grounds for making changes (references to the laws of Ukraine).
\n * The actual order approving the changes to the Instruction.
\n * Amendments to the Instruction, which make adjustments to sections IV, V, VI, VII and appendices.
\n The main changes relate to:
\n * 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.
\n * Exclusion of some items that have become irrelevant.
\n * Replacing the terms “electronic trust services” with “electronic identification and electronic trust services”.
\n * Clarification regarding the use of electronic signatures and seals.
\n * Amendments to the appendices to the Instruction, in particular regarding the form of the application for exemption from paying SSC and account details.<\/p>\n
3. **The most important provisions for use:**
\n * **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.
\n * **Use of electronic signatures and seals:** Pay attention to changes in the requirements for electronic signatures and seals when submitting reports.
\n * **Changes in the appendices to the Instruction:** Make sure that you are using the current forms of applications and reports.<\/p>\n