Private entrepreneurship received income abroad from the SSC

Income received by a private entrepreneurship outside of Ukraine is not the basis for calculation of SSC. At the same time, citizens of Ukraine who work outside its borders have the right to voluntary payment of social security contributions.

In the first part of Art. 10 of Law No. 2464 it is determined that citizens of Ukraine who work or permanently live outside of Ukraine have the right to voluntary payment of social security contributions for mandatory state pension insurance.