How to submit a unified social contribution (USC) report in 2026: instructions for sole proprietors

The unified social contribution (USC) is an annual report that sole proprietors are required to submit. Without a correctly submitted report, even timely payment of the USC will not be credited to the Pension Fund. As a result, the entrepreneur may lose their insurance record and receive a fine from the tax authorities.

In this article, we will explain when and how to submit the report to avoid mistakes.

Key points:

• All sole proprietors must submit a USC report, even if they had no income.
• USC is reported in Appendix 1 to the tax declaration.
• Without a submitted report, the USC paid is not counted toward insurance experience.
• The report can only be submitted with a qualified electronic signature (QES).
• The easiest way to submit it is through the electronic reporting service.

Why submit reports on unified social contribution (USC)?

The reports confirm that you have correctly calculated and paid the unified social tax. The data from the report is sent to:

• the Pension Fund. Based on the USC reports, your insurance record is formed (it can be checked in the OK-5 certificate) and social insurance is provided.
• to the State Tax Service. The tax authority verifies the amounts accrued with the payments. Even if you have paid the Unified Social Contribution, without a formal report, the State Tax Service may accrue debt, penalties, and fines.

Who is required to submit USC reports in 2026

The following are required to submit USC reports:

• all sole proprietors under the simplified system (groups 1, 2, and 3), even if they have no income;
• all sole proprietors under the general taxation system.

Both VAT payers and sole proprietors who do not pay VAT must submit USC reports as an appendix to their tax returns.

There are special rules for reporting USC for sole proprietors with no income and zero activity:

• simplified system (groups 1–3) — minimum contributions must be indicated;
• general system — sole proprietors may not pay social security contributions «for themselves» for months without income and may not indicate the amounts in the reporting. However, the declaration form itself, even with zero values, must still be submitted.

Who does not submit a report on unified social contribution

The following categories of sole proprietors may not submit reports:

What form of reporting does a sole proprietor submit for USC?

As of 2021, there is no separate USC reporting form. Entrepreneurs indicate USC data in Appendix 1 to the tax return.

Depending on the single tax group, sole proprietors submit the following reports:

• sole proprietors in groups 1–2: Annual tax return of a single tax payer with Appendix 1;
• sole proprietors in group 3: Quarterly tax return of a single tax payer (form F0103309) with Appendix 1;
• sole proprietors under the general system: Declaration of property status and income with a section on social security contributions.

When a sole proprietor submits USC reports in 2026

The deadlines for submitting USC reports are specified in paragraph 49.18 of Article 49 of the Tax Code of Ukraine. The table shows the reporting dates for 2026.

How to fill out the USC report

To fill out the USC report correctly, follow these principles:

1. Minimum contribution for each month. In the USC section of the declaration, enter the contribution amount for each calendar month when you were registered as a sole proprietor.
2. USC is indicated even without income. For sole proprietors in groups 1–3, the contribution must be indicated for each month, as it does not depend on actual income.
3. Calculation for sole proprietors in group 3. USC is calculated as 22% of the minimum accrual base.
4. Signature — only QES. Electronic reporting to the State Tax Service is submitted exclusively using a qualified electronic signature (QES).
5. Data consistency check. The amounts in the report must exactly match the bank statements so that there are no arrears or overpayments in the payer’s card with the State Tax Service.

Before submitting the USC report, be sure to check:

• individual tax code;
• Single tax group number;
• reporting period (year, quarter, months);
• USC amounts;
• State Tax Service authority at the place of registration.

Common mistakes in reporting on social security contributions

Entrepreneurs most often make the following mistakes in reporting on social security contributions:

• confusion with deadlines — submitting the declaration after the deadline;
• outdated form — using a form with an incorrect code or from the previous year;
• missing months — Appendix 1 does not indicate the USC for all months of the reporting period;
• incorrect signature — the report is submitted without a digital signature or with the electronic signature of a natural person;
• errors in registration data — even minor typos in the individual tax number or group number.

For failure to submit or late submission of the USC report, state authorities may apply the following sanctions:

1. The State Tax Service accrues debt. Even if you have paid the money, without reporting, the tax authority will record the debt.
2. Fines. The State Tax Service will charge a fine (20% of the debt) and a penalty (0.1% of the amount for each day of delay).
3. The period will not be counted toward your insurance record. The period without correct reporting may not be included in the insurance record of the Pension Fund of Ukraine.

To correct the error, you must submit a revised (corrective) declaration for the same period.

How Vchasno.Zvit service helps sole proprietors with reporting

Vchasno.Zvit electronic reporting service automates the submission process, minimizing the risk of typical errors:

• Automatically generates a declaration with an USC attachment. The system creates the current declaration form with the required attachment 1, freeing you from having to search for the correct form.
• Substitutes the correct amounts for all months. Based on data about your Single tax group, the service automatically calculates and enters the minimum USC amounts for each month.
• Checks for errors. Before sending, the system automatically checks for correct completion and compliance with registration data.
• Reminds you of deadlines. You always receive a warning about the approaching deadlines for submitting quarterly and annual reports.
• Generates payment documents for social security contributions. You can automatically generate and sign a payment document for paying contributions.
• Submits declarations online to the State Tax Service. The report is signed with an electronic digital signature and sent directly to the State Tax Service.
• It stores the history of submissions. All submitted reports, receipts, and transaction history are stored in your personal account.

USC reporting is an integral obligation of every individual entrepreneur, which, unfortunately, is often forgotten. Even timely payment of contributions does not guarantee the crediting of insurance experience and the absence of penalties.

Using electronic reporting services helps to avoid many risks. Digital services automatically generate declarations with the USC attachment, check them for errors, and remind you of deadlines.

Choose Vchasno.Zvit to quickly submit declarations in accordance with all tax regulations and protect yourself from errors and penalties.