February 16th, 2014 
Журнал «Предприниматель» Recall, entrepreneurs individuals on a single tax in the Ministry of Revenue shall pay fees and unified social contribution in the amount of 34.7 % of the minimum wage for a month, which is paid for ERUs.
Entrepreneurs individuals on a common system of taxation in the amount of ERUs pay 34.7 % of net income, but the amount should not be less than the minimum amount of insurance premium for the month in which the income is received.
Maximum income for entrepreneurs who charged ERU is 17 living wages (regardless of the tax system).
ERU 2014: quarterly
| Period | The minimum sum Single Contribution (quarterly), UAH. | The deadline for payment |
| 1 quarter | 1218,67 UAH | до 20 сiчня 2014 |
| 2 quarter | 1267,95 UAH | до 21 квiтня 2014 |
| 3 quarter | 1267,95 UAH* | до 21 жовтня 2014 |
| 4 quarter | 1267,95 UAH* | до 18 сiчня 2014 |
* According to the law number 1165-VII is from 27.03.2014 increase Single Contribution canceled by the end of the year, so the sum Single Contribution remains the same for 3 quarters.
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