From 2021, it is not necessary to pay SDRs twice.

In early 2021, it came into force new version of the Law, which allows not to pay SSC to an entrepreneur who is both a sole proprietor and an employee.

Previously, this issue was not regulated at the legislative level and the tax authorities took the position that SDRs should be paid twice.: to the employer as an employee and independently to the person for his FOP.

At the same time, the tax fined for non-payment of SDRs: all FOPs, regardless of whether such FOP receives income from FOP activities.

From now on, if the entrepreneur is a sole proprietor and an employee at the same time, and the employer pays for him SRS in the amount of not less than the minimum (currently it is 1,320 hryvnias), then such an entrepreneur does not need to pay SDRs, regardless of whether he receives income from his sole proprietorship.