Introduction. The relevance of the chosen topic lies in the fact that the system of social assistance is always based on the main principle - to support those who are unable to take care of themselves. Summary of the main results of the study. At the current stage of transformation of Ukrainian society, given the progressive differentiation of incomes, the most important task of the social security system is to fight poverty. A well-developed social assistance system is an important element of a modern market economy, as people face certain economic risks and other setbacks throughout their lives that can lead to loss of income. Moreover, poverty and its interrelated phenomena such as disease, crime, and social neglect have an impact on society and economic development. However, it is difficult to define who is poor. This is especially difficult in Ukraine because of the existence of a large shadow economy, underreporting of income, and a rather weak administrative system. The problem is that in recent years, as a result of lawmaking activities, many new legal principles have emerged that guide the legal regulation of the social sphere and outline the general directions of the realization of social rights. Some principles faded away, losing their relevance and ceasing to influence the realization of social rights, while others, on the contrary, having barely appeared in social security legislation, are gaining a stronger position in the system of sectoral principles. One of these principles is the principle of targeting. Targeting is a characteristic tool of anti-poverty and cost-cutting programs. The article formulates the main principles of targeted social assistance for the poor. A brief assessment of the Ukrainian social assistance system is made. Conclusion. The article provides a theoretical overview of the targeting of social assistance as a component of the state's social policy, which in turn will have a positive impact on the effectiveness of social protection. It is important to note that in the current conditions of economic development, the problem of overcoming poverty and ensuring decent living conditions for citizens is a priority task for every state. This goal is achieved by allocating funds to the targeted, least well-off categories of the population. Thus, ideally, all those in need and the poor should receive assistance provided by the laws of Ukraine on the basis of targeted social payments. Targeting is a characteristic tool of anti-poverty programs.