Ministry of revenue clarifies
Payment of a single contribution by employers for employees, including persons with disabilities or retired have to be done on a common basis in accordance with applicable law
Let’s recall that the taxpayers of a single contribution for obligatory state social insurance are individuals-entrepreneurs, including those under the simplified system of taxation, as well as family members of these persons who are involved in carrying out their business.
At the same time, individuals-entrepreneurs going under simplified tax system and retired or disabled do not pay a single contribution for obligatory state social insurance for themselves, regardless if they do hire workers. Such persons may pay the Single Contribution only if they voluntary participate in the system of compulsory social insurance.
