Fines for entrepreneurs in 2025: a list of violations and their penalties. Discover what to expect and how much you may be fined.

In 2025, individual entrepreneurs will once again be required to pay a unified social contribution. Additionally, all individual entrepreneurs must start paying the military tax from January 1. Furthermore, new regulations regarding cashless payments will come into effect in the new year. Entrepreneurs who violate these rules will face fines. We will clarify who can be fined, for what reasons, and how much the tax authorities may impose.

Military Tax

Recall that individual entrepreneurs of groups I, II, and IV must pay an advance of 800 UAH for the military tax by the 20th of each month. Entrepreneurs can pay the advance for one month, several months, or even for the entire year.

If they fail to pay or pay the military tax late, individual entrepreneurs will face a fine amounting to 50% of the military tax rate – that is, 400 UAH. Thus, a late payment will cost the entrepreneur 1200 UAH – including the tax and the fine.

Individual entrepreneurs of group III will pay the military tax at a rate of 1% of their income starting January 1. They must pay the military tax quarterly along with their single tax. If the payment of the military tax is delayed for up to 30 days, the fine will be 5% of the unpaid amount, and for delays exceeding 30 days, it will be 10%.

Moreover, as noted by Taxer, an individual entrepreneur who has delayed the payment of the military tax must pay a penalty, which is calculated after 90 calendar days following the last day of the single tax payment deadline. Therefore, the penalty starts accruing on the 91st day.

In the case of intentional non-payment of the military tax, the penalties will be as follows:

• first violation – a fine of 25% of the unpaid military tax amount;
• repeated delay in payment exceeding 90 calendar days – a fine of 50% of the debt amount.

Unified Social Contribution

Individual entrepreneurs of groups I, II, and IV are also required to pay a unified social contribution (USC) in advance each month. Individual entrepreneurs of group III do this based on quarterly results.

The fine for late payment is 20% of the unpaid amount plus 0.1% for each day of delay, as reported by RBK-Ukraine citing lawyer Vyacheslav Trunov.

Since in 2025 the minimum USC for individual entrepreneurs is set at 5280 UAH per quarter (22% of the minimum wage of 8000 UAH), a one-time fine will amount to 1056 UAH with an additional 5.28 UAH charged daily until the debt is settled.

Employees

Individual entrepreneurs with hired employees may also face fines for violations of labor legislation. According to Vyacheslav Trunov, these fines include:

• errors in accounting working hours – up to 8000 UAH;
• unofficially employed worker – 64000 UAH for one (eight minimum wages);
• failure to meet minimum wage guarantees – 16000 UAH;
• denying a labor inspector access for an audit – 128000 UAH.

Cashless Payments

Starting January 1, traders in settlements with fewer than 5000 residents must provide their clients with the option for cashless payments. This means they must install POS terminals or other necessary equipment. Previously, this requirement applied to traders in larger settlements.

This requirement does not apply to individual entrepreneurs of group I who provide household services to the population or engage in retail trade at markets.

If an entrepreneur fails to offer cashless payment options to clients, they will face fines:

• 3400 UAH – for the first violation;
• 17000 UAH – for a repeated violation.

As a reminder, we previously discussed where to find new details for tax and fee payments, including for military tax payments.