Thus, the Parliament adopted in the second reading and in general the Law of Ukraine "On Amendments to the Law of Ukraine" On Collection and Accounting of the Single Contribution for Compulsory State Social Insurance" (to eliminate discrimination among payers)" (draft № 2166).

According to the document, self-employed persons engaged in professional activities (persons engaged in scientific, literary, artistic, artistic, educational or teaching activities, as well as medical, legal practice, including advocacy, notarial activities) will be exempt from paying SCT, in the case of their simultaneous registration also as an individual - entrepreneur. In this case, the person will independently choose, to pay SCT as an individual entrepreneur or as a self-employed person.

Please note that if such persons are in an employment relationship and the SCT is paid by the employer, they will also be exempt from paying the SCT as self-employed persons.

The Law also allows not to pay SCT for periods when income has not been received. Although, if a self-employed person wants - he can pay it.

We remind, in the first reading the bill was supported as far as on February 4, 2020.