Informational Reference regarding the draft Law of Ukraine «On Amendments to Article 4 of the Law of Ukraine «On Collection and Accounting of a Single Contribution for Compulsory State Social Insurance» regarding exemption from payment of a single contribution for compulsory state social insurance of individuals regardless of the type of assigned and paid insurance benefit or social assistance» (registr. № 13550 dated 07/28/2025)

Abstract. The informational Reference presents the analysis results of the proposals provided for by the draft Law of Ukraine «On Amendments to Article 4 of the Law of Ukraine «On Collection and Accounting of a Single Contribution for Compulsory State Social Insurance» regarding exemption from payment of a single contribution for compulsory state social insurance of individuals regardless of the type of assigned and paid insurance benefit or social assistance» (registr. № 13550 dated 07/28/2025). The focus is on the distinction between the statuses of a payer of contributions for compulsory state social insurance and a pensioner.

Key words: mandatory state social insurance, pension system, single contribution, insured person, pensioner.

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08/2025