At the beginning of January this year, there were 10.7 million. pensioners, including 2.7 million. people continued to work.

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At the Main Department of the State Tax Service in. Kyiv explained whether a working pensioner is exempted from paying a single contribution by age.

They recalled that the payment of a single contribution for compulsory state social insurance is regulated by the Law of Ukraine dated July 08, 2010. No. 2464-VI "

According to the second paragraph. 1 part of the first article. 4 of Law No. 2464, employers are enterprises, institutions and organizations, other legal entities formed in accordance with the legislation of Ukraine, regardless of the form of ownership, type of activity and management, using the labor of individuals on the terms of an employment agreement (contract) or on other conditions provided for.

Payers of a single contribution, in particular, employers are required to timely and in full calculate and pay a single contribution for insured persons (p.. 1 part of the second st. 6 of Law No. 2464).

Exemption from paying a single contribution for pensioners working at an enterprise, institution, organization (employer) is not provided for by the legislation.

From March 1, 2023, indexation of pensions began in Ukraine. Recall whether it is different for working pensioners.