Glossary

Single social contribution (ESV): what it means

The single social contribution (ESV) is the mandatory payment that builds your insurance record and future pension in Ukraine.

The single social contribution (ESV) is Ukraine's mandatory payment for state social insurance. Your insurance record and pension depend on it.

  • For employees, the employer pays ESV: 22% on top of the salary, so nothing is deducted from your pay.
  • Sole proprietors pay ESV for themselves. The minimum contribution in 2026 is UAH 1,902.34 a month, or 22% of the minimum wage.

A month counts fully towards your insurance record only if at least the minimum contribution was paid for it.

In detail, with examples: Sole proprietor taxes in Ukraine in 2026: what groups 1, 2 and 3 pay

Related terms

Insurance record Single tax Minimum wage

Figures used here

  • Minimum wageUAH 8,647/mo
    from January 1, 2026
  • ESV rate22%
    from January 1, 2016
  • Minimum ESVUAH 1,902.34/mo
    calculated: 22% of the minimum wage

Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.

Spotted a mistake or an outdated figure? and we will check it against the primary source and fix it.

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