The Unified Social Contribution (USC) is an important component of the social security system in Ukraine. It is through the USC that employees receive the right to pension payments, sick pay, maternity benefits and other social guarantees. However, sometimes a situation arises when the employer evades paying this contribution, which can jeopardize the employee's future. In such a situation, it is important to know how to act and where to turn to protect your rights.

What is the USC and why is it important?
The USC is a mandatory payment that the employer transfers to the budget for the benefit of the employee. The contribution is paid from the salary and is one of the main sources of financing the pension system, social benefits and other state social protection programs. Payment of the USC guarantees the employee:

Future pension;
The right to receive sick pay;
Unemployment benefits;
Payments in connection with pregnancy and childbirth.
If the employer does not pay the social security contribution, the employee risks being left without proper social guarantees, because the state will not be able to provide the appropriate payments.

How to find out if the social security contribution is being paid?

At first glance, the employee may not always be aware of the violation, because the employer continues to accrue wages. However, there are several ways to check whether the social security contribution is actually being paid:

Apply to the Pension Fund of Ukraine (PFU). To do this, you can use the official website of the PFU or personally contact the branch. Through the electronic services web portal, you can receive information about the status of payment of contributions for your employer.
"Diya" application. This application allows you to view information about your social security contributions and pension accruals.
Monthly salary. The absence of deductions from wages can also be a signal that the social security contribution is not being paid.
What to do if the employer does not pay the social security contribution?
If you find that the employer does not pay the social security contribution, it is important to act quickly and decisively. Here are some steps to help protect your rights:

1. Contact your employer
The first step is to try to resolve the issue directly with your employer. It may just be a mistake or a temporary delay. It is important to record your concerns, for example, in writing or via email, so that you have confirmation in case the situation develops further.

2. Contact the State Tax Service
If the employer refuses to respond, you can contact the State Tax Service. Tax authorities are required to monitor employers' payment of social security contributions, and they have the right to conduct inspections of enterprises. You can file a complaint through the official website or in writing by contacting the relevant department.

3. Contact the State Labor Service of Ukraine (State Labor Service)
The State Labor Service also monitors the implementation of labor legislation, including the timely payment of social security contributions. You can file a complaint with this service. After receiving a complaint, the State Labor Service has the right to inspect the employer and impose sanctions for violations.

4. Appeal to court
If the administrative authorities were unable to resolve your problem, the next step is to appeal to court. The employee has the right to file a lawsuit in court to protect his rights and demand compensation from the employer for damages associated with non-payment of the social security contribution.

5. Legal assistance
In complex cases, when the employer refuses to fulfill its obligations, the assistance of a lawyer may be required. A lawyer will help prepare the necessary documents, apply to the relevant authorities and represent your interests in court.

What are the consequences for the employer?
An employer who evades the payment of social security contributions may face serious legal consequences. Among them:

Fines for non-payment of social security contributions, which can reach significant amounts;
Accrual of a penalty for each day of delay;
Criminal liability for systematic evasion of contributions.
In addition to financial sanctions, such behavior can lead to a negative reputation of the employer and problems with the further functioning of the business.

Conclusion
Timely payment of social security contributions is a key guarantee of the social rights of the employee. If the employer violates its obligations, it is important not to remain on the sidelines and act in accordance with the law. Appealing to the employer, regulatory authorities or the court will help protect your rights and guarantee future social security. In any case, it is worth being vigilant and knowing your rights in order to respond to possible violations in a timely manner.