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Employment of persons with disabilities in Ukraine: New reporting form approved

28/ 09/ 2026
  On 25 September 2026, Order No. 453 of the Ministry of Finance of Ukraine dated 25 August 2026 (the “Order”) entered into force. The Order approves the form of the Report on the Accrual, Calculation and Payment of the Contribution to Support the Employment of Persons with Disabilities (the “Report”). 1) Filing the Report For Reports for Q1 and Q2 2026, the Order sets a special filing deadline of 40 calendar days following the last calendar day of the reporting quarter in which the Order entered into force. This deadline coincides with the general filing deadline for the Q3 2026 Report. Accordingly, the Reports for Q1, Q2, and Q3 2026 must be filed by 9 November 2026. Going forward, the Reports must be filed quarterly within 40 calendar days following the last calendar day of the relevant reporting quarter. 2) Payment of the Contribution The obligation to pay the contribution to support the employment of persons with disabilities (the “Contribution”) has been in effect since 1 January 2026. The Contribution is payable by employers with an average headcount of eight or more employees in a calendar quarter that have not met the statutory employment quota for persons with disabilities for that quarter. The Order does not provide an exemption from payment of the Contribution for previous quarters. Before the Order entered into force, the State Tax Service of Ukraine clarified that the absence of an approved Report form did not exempt employers from paying the Contribution. We therefore recommend that employers that did not meet the quota in previous quarters review their Contribution calculations and payment status. The Contribution must be paid within 10 calendar days following the deadline for filing the Report. Accordingly, the Contribution for Q3 2026 must be paid by 19 November 2026. Contacts For further information and legal assistance, please contact Maksym Tesliar, Partner and Head of the local Labour & Employment Law service line in Ukraine, at [email protected], Iryna Shaposhnikova, Senior Associate, at [email protected] or Anna Piliuk, Junior Associate, at [email protected]  The above does not constitute legal advice and does not create an attorney-client relationship between Kinstellar and any recipient. It is meant for marketing purposes only. The material cannot be circulated to any other person or published in any way without our consent. We retain no liability for the contents of this paper however it may be used by any recipient.

On 25 September 2026, Order No. 453 of the Ministry of Finance of Ukraine dated 25 August 2026 (the “Order”) entered into force. The Order approves the form of the Report on the Accrual, Calculation and Payment of the Contribution to Support the Employment of Persons with Disabilities (the “Report”).

1) Filing the Report

For Reports for Q1 and Q2 2026, the Order sets a special filing deadline of 40 calendar days following the last calendar day of the reporting quarter in which the Order entered into force. This deadline coincides with the general filing deadline for the Q3 2026 Report.

Accordingly, the Reports for Q1, Q2, and Q3 2026 must be filed by 9 November 2026.

Going forward, the Reports must be filed quarterly within 40 calendar days following the last calendar day of the relevant reporting quarter.

2) Payment of the Contribution

The obligation to pay the contribution to support the employment of persons with disabilities (the “Contribution”) has been in effect since 1 January 2026. The Contribution is payable by employers with an average headcount of eight or more employees in a calendar quarter that have not met the statutory employment quota for persons with disabilities for that quarter.

The Order does not provide an exemption from payment of the Contribution for previous quarters. Before the Order entered into force, the State Tax Service of Ukraine clarified that the absence of an approved Report form did not exempt employers from paying the Contribution. We therefore recommend that employers that did not meet the quota in previous quarters review their Contribution calculations and payment status.

The Contribution must be paid within 10 calendar days following the deadline for filing the Report. Accordingly, the Contribution for Q3 2026 must be paid by 19 November 2026.

Contacts

For further information and legal assistance, please contact Maksym Tesliar, Partner and Head of the local Labour & Employment Law service line in Ukraine, at [email protected], Iryna Shaposhnikova, Senior Associate, at [email protected] or Anna Piliuk, Junior Associate, at anna.piliuk@kinstellar.com 

The above does not constitute legal advice and does not create an attorney-client relationship between Kinstellar and any recipient. It is meant for marketing purposes only. The material cannot be circulated to any other person or published in any way without our consent. We retain no liability for the contents of this paper however it may be used by any recipient.

This material is provided by a member company or partner organization of the European Business Association as part of an informational collaboration. The Association is not responsible for the accuracy, completeness, or reliability of the information presented. The views, opinions, and recommendations expressed in this material are solely those of the authors and do not reflect the official position of the European Business Association.

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