Skip to content

Is it necessary to pay SRS for a FOP employee?

The only social contribution is a tax paid to the state to receive further insurance payments from it in case of certain problems, such as injuries in the workplace.

Employers pay for SRS, and sole proprietors pay for themselves.

The employer pays SRS in the amount of 22% from the salary of its employee.
Only a minimum payment is set for sole proprietors. Now it is UAH 1,100. Of course, no one forbids paying more.

А як сплачувати ЄСВ якщо працівник одночасно є ще і ФОПом?🤔

Salary and income of FOP are taxed separately.
This is the opinion of the tax authorities and mercilessly fines all sole proprietors who do not pay SDRs.

However, the courts in most cases take the side of the FOP. The essence of the court's position is simple. If a sole proprietor is not engaged in business, does not receive income, but is a regular employee, then the employer pays SRS for it and it is not necessary to pay SDR a second time.

It is not yet clear what happens if a sole proprietor receives income from business and works at work. Here, the courts have not yet reached a final agreement.

Of course, it is up to each individual to decide whether to pay SDRs twice or to argue with the tax authorities.

If you want to prepare for the inspection, or you need to appeal the fine of the supervisory authority - leave your number and we will call you.


Did you sign up for Business Lawyer?

A channel with legal advice and news for the successful development of your business

This website uses cookies to ensure you get the best experience on our website.


Leave the phone number