A natural person is an entrepreneur who has acquired the status of an old-age pensioner or a person with a disability and receives a pension or social assistance in accordance with the law, or has reached the age established by Art. 26 of the Law of Ukraine "On Mandatory State Pension Insurance" and receives a pension or social assistance in accordance with the law, is exempted from paying a single contribution for himself from the next month after acquiring such status. The month in which such a person acquired the right to an old-age pension or the status of a person with a disability, or reached the age established by Art. 26 of the Law, and receives a pension or social assistance in accordance with the law, refers to the basic reporting period for which a single contribution is paid.