Informational Reference on the Draft Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Concerning the Protection of Employees’ Rights to Have Periods of Employment for Which the Single Contribution Has Not Been Paid Through the Employer’s Fault Counted Towards Their Insurance Record” (No. 15319 dated 11 June 2026)

Abstract. This informational reference presents the results of an analysis on the Draft Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Concerning the Protection of Employees’ Rights to Have Periods of Employment for Which the Single Contribution Has Not Been Paid Through the Employer’s Fault Counted Towards Their Insurance Record” (No. 15319 dated 11 June 2026). The proposed amendments to several Ukrainian laws concerning guarantees for the inclusion in the insurance record of periods of employment for which the single social contribution has not been paid due to the employer’s fault are analysed. Legal approaches to regulating this issue in the national legislation of certain European Union Member States (Germany, France) are presented.

Key words: single social contribution (SSC), pension, Pension Fund of Ukraine, employee, employer, pension system, insurance record.

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06/2026