ESBU in Volyn secures UAH 2.1 million recovery in unpaid social security contributions from the fuel company

 Detectives of the Territorial Office of the ESBU in the Volyn region have secured the reimbursement of over UAH 2.1 million in Unified Social Contribution (USC) for mandatory state social insurance. A local enterprise operating in the fuel sales sector has paid the funds in full.

The investigation established that from January to November 2025, the director of the company failed to pay the declared USC. The official was well aware that USC payments take priority over all other obligations; however, he spent the funds on other operational needs of the enterprise. As a result, more than UAH 2.1 million failed to reach the social insurance funds.

Thanks to the work of ESBU detectives, the head of the enterprise admitted to the violation and fully reimbursed the state more than UAH 2.1 million.

The individual was notified of suspicion under Part 1 of Article 212-1 of the Criminal Code of Ukraine—intentional evasion of the unified social contribution for mandatory state social insurance.

The pre-trial investigation has been completed. The criminal proceedings were sent to court with a motion to release the individual from criminal liability due to the full reimbursement of damages.

Procedural oversight is carried out by the Volyn Regional Prosecutor's Office.

In total, in 2025, detectives of the Territorial Office of the ESBU in the Volyn region secured over UAH 100 million in reimbursements to the state budget.