Unified Social Contribution for Sole Proprietors in 2027: UAH 2,100.12 per Month Under Draft Budget

According to the government’s draft budget for 2027, the minimum wage will be 9,546 UAH starting January 1, 2027. The Unified Social Contribution (USC) for individual entrepreneurs (FOPs) is linked to this figure: the minimum contribution will increase from 1,902.34 UAH to 2,100.12 UAH per month. The law has not yet been passed, so these amounts may change.

Status as of October 14, 2026

• The government has submitted the draft law on the 2027 State Budget (Bill No. 16000) to the Verkhovna Rada. It sets the minimum wage at 9,546 UAH, compared to 8,647 UAH in 2026.

• On September 30, the Rada’s Committee on Social Policy reviewed the draft; in an updated opinion dated October 2, it proposed a figure of 12,000 UAH. This is merely a recommendation to the Budget Committee; no final decision has been made.

• The USC rate remains unchanged at 22% of the base amount.

The minimum contribution for a sole proprietor (FOP) is calculated based on the minimum wage.

Unified Social Contribution (USC) Payable by a Sole Proprietor

We calculated the column showing the committee's proposal ourselves: 12,000 UAH × 22%. This is not an official figure, but rather an illustration of what would happen if the proposal were adopted.

What this means for Group 3 Sole Proprietors (FOPs)

The Unified Social Contribution (USC) is fixed and does not depend on income; therefore, an increase in the minimum wage primarily affects sole proprietors with low turnover. According to the draft budget, the annual contribution will increase by 2,373.36 UAH—an increase of approximately 10.4%.

Consider an example using the same rates: a 5% Single Tax and a 1% Military Levy. With a quarterly income of 100,000 UAH, the total for 2026 would be 11,707.02 UAH (5,000 + 1,000 + 5,707.02), while under the 2027 draft, it would be 12,300.36 UAH. This represents a difference of 593.34 UAH per quarter.

The single tax rates for 2027 used in this example are based on current figures and are subject to change.

When to pay the Unified Social Contribution (USC) now

For the third quarter of 2026 (July–September), sole proprietors (FOPs) must pay the Unified Social Contribution (USC) by October 19, 2026. The minimum amount is 5,707.02 UAH for the quarter, and 17,121.06 UAH for the nine-month period. Certain categories are exempt from paying this contribution for themselves, including pensioners, mobilized individuals, sole proprietors on parental leave, and those for whom an employer has already paid at least the minimum contribution amount, among others. Please verify your specific situation with the tax authorities.

What happens next

The draft budget must undergo readings in the Verkhovna Rada. If the minimum wage is adjusted, the USC amounts will also change. We will update this page and adjust the rates in the calculator once the law is passed.

Sources

• DTKT: Unified Social Contribution (USC) rates from January 1, 2027, according to the 2027 State Budget draft (October 5, 2026)

• DTKT: Verkhovna Rada Committee criticizes low subsistence minimum and minimum wage figures (updated October 1–2, 2026)

• 7eminar: Unified Social Contribution (USC) for individual entrepreneurs (FOPs) in 2027 (September 16, 2026)

• The Page: Sole Proprietors Must Pay the Unified Social Contribution by October 19 (October 6, 2026)