Mazars comments on reduction of the unified social contribution rate for the electronic magazine The Insider [January 2015]

On January 1, 2015 the Law “On reforming the mandatory state social insurance and legalization of payroll” No 77-VIII dated December 28, 2014 came into force.
Tax consultant of the international audit firm Mazars Ukraine, Oleksandr Koriak, commented on the change of the unified social contribution rates.

The original Oleksandr’s article was published in Ukrainian in the electronic magazine "The Insider".

For English version of the article, please download the below file.

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How to reduce the Unified Social Contribution rates.pdf