ФОП платять ЄСВ обов'язково? З якого періоду? Яку суму? В кого продовжується пільга?

Summary

This video discusses the mandatory payment of the Unified Social Contribution (ЄСВ) for all individual entrepreneurs (FOPs) in Ukraine. The speaker explains that while many believe this obligation is tied to a law increasing military tax, the ЄСВ requirement is actually part of the 2025 budget, set to take effect in January 2025. Exemptions remain for certain categories of FOPs, such as pensioners and those with disabilities. The video also addresses the pros and cons of closing a FOP before the law takes effect. Updates will be shared via the speaker's Telegram channel.

Takeaways

• 📊 The video discusses the mandatory payment of the Unified Social Contribution (ЄСВ) for all entrepreneurs (ФОПs) in Ukraine.
• 📅 A law increasing taxes, particularly the military levy, is currently under discussion and could come into effect in October.
• ⚖️ The law related to ЄСВ is separate and tied to the budget for 2025, making ЄСВ mandatory for entrepreneurs from January 2025.
• 💼 Entrepreneurs on simplified taxation (single tax system) will need to pay ЄСВ even if they do not earn income, starting in 2025.
• 💸 ЄСВ payments will amount to 22% of the minimum wage, which is planned to be 8,000 UAH in 2025, meaning a monthly payment of 1,760 UAH.
• 🧑‍⚕️ Certain exemptions remain for entrepreneurs who are employees (where employers pay ЄСВ), retirees, or those with disabilities.
• 💡 Entrepreneurs on the general tax system and those without income will not need to pay ЄСВ.
• 📅 Some entrepreneurs are considering closing their businesses in 2024 to avoid paying ЄСВ in 2025, but this may trigger a liquidation audit.
• 🔄 An alternative is to switch to the general tax system in 2025, where ЄСВ is not required if there is no income.
• 🔔 The speaker advises not to rush decisions, as the proposed law is not yet passed and may be altered. Updates will be provided on their Telegram channel.

Q & A

What is the main topic discussed in the video?

The video discusses the mandatory payment of Unified Social Contribution (ЄСВ) for entrepreneurs (FOPs) in Ukraine, and potential changes to tax laws, including the military tax.

Is the Unified Social Contribution (ЄСВ) payment mandatory for all entrepreneurs starting now?

No, the mandatory payment of ЄСВ will only apply starting January 2025, according to a new budget proposal, if it is approved.

What tax changes are being discussed in the video?

The video talks about a proposed law that would introduce mandatory military tax collection for entrepreneurs starting from October 2024, if passed.

Will all FOPs need to pay ЄСВ in 2025?

Yes, starting January 2025, FOPs under the simplified tax system will be required to pay ЄСВ, even if they have no income, unless they belong to specific exempt categories.

Which FOPs are exempt from paying ЄСВ?

FOPs who are also salaried employees with ЄСВ paid by their employer, pensioners, disabled individuals, and FOPs under the general tax system with no income are exempt from paying ЄСВ.

How much will FOPs be required to pay in ЄСВ in 2025?

FOPs will need to pay 22% of the minimum wage, which is planned to be 8,000 UAH in 2025, resulting in a monthly ЄСВ payment of 1,760 UAH.

What should entrepreneurs do if they no longer want to operate their FOP?

Entrepreneurs who no longer operate their FOP and do not plan to use it in the future may consider closing it to avoid paying ЄСВ in 2025. However, closing the FOP could trigger an unscheduled tax audit.

What risks are associated with closing a FOP?

Closing a FOP can lead to a liquidation audit, where any unresolved tax issues could be discovered by authorities. Therefore, it is advised not to close the FOP if there are unresolved matters.

Can FOPs avoid paying ЄСВ if they don’t earn any income?

FOPs on the general tax system can avoid paying ЄСВ if they have no income. However, this option is not available to FOPs under the simplified tax system starting from 2025, unless they fall under specific exemptions.

Why is it not recommended to close a FOP immediately?

The recommendation is to wait before closing a FOP, as the law mandating the payment of ЄСВ in 2025 has not yet been passed. It's possible that changes may still occur.