Lawyers do not have to pay SSC, which their employer has already paid - the Supreme Court’s Court of Cassation’s position
The Supreme Court, composed of the Court of Cassation panel of judges, examined case No. 160/3114/19 and canceled the requirement for a self-employed lawyer to pay the SSC debt.
The lower courts decided that carrying out independent professional activities and at the same time being hired workers are not exempted from paying SSC for themselves if they are registered as individuals carrying out independent professional activity.
The Supreme Court did not agree with this and formulated the following legal conclusion:
A person engaged in independent professional activities, in particular advocacy, is considered to be a self-employed person and is obliged to pay a single contribution to compulsory state social insurance not lower than the minimum insurance contribution regardless of the actual receipt of income only on condition that he is not an employee.
If the lawyer is an employee, he is insured and the employer pays a single fee for them. That is, the goal of collecting a single contribution to compulsory state social insurance is achieved by paying it by the employer.
The full text of the decision can be found at: http://reyestr.court.gov.ua/Review/85964928