{"id":775632,"date":"2026-09-28T10:02:02","date_gmt":"2026-09-28T07:02:02","guid":{"rendered":"https:\/\/eba.com.ua\/?p=775632"},"modified":"2026-09-28T12:06:02","modified_gmt":"2026-09-28T09:06:02","slug":"pratsevlashtuvannya-osib-z-invalidnistyu-zatverdzheno-novu-formu-zvitu","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/pratsevlashtuvannya-osib-z-invalidnistyu-zatverdzheno-novu-formu-zvitu\/","title":{"rendered":"[:ua]\u041f\u0440\u0430\u0446\u0435\u0432\u043b\u0430\u0448\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0441\u0456\u0431 \u0437 \u0456\u043d\u0432\u0430\u043b\u0456\u0434\u043d\u0456\u0441\u0442\u044e: \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043e \u043d\u043e\u0432\u0443 \u0444\u043e\u0440\u043c\u0443 \u0437\u0432\u0456\u0442\u0443[:en]Employment of persons with disabilities in Ukraine: New reporting form approved[:]"},"content":{"rendered":"<p><\/p>\n\t<div class=\"img-with-caption img-with-caption--speaker img-left animate-block animate-block--before\">\n\t\t<div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/09\/wm-square-K_Key_changes_to_Ukrainian_25092026_V5_3_.png\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n<p style=\"font-weight: 400;\">On 25 September 2026, Order No. 453 of the Ministry of Finance of Ukraine dated 25 August 2026 (the \u201c<strong>Order<\/strong>\u201d) 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 \u201c<strong>Report<\/strong>\u201d).<\/p>\n<p><strong>1) Filing the Report<\/strong><\/p>\n<p style=\"font-weight: 400;\">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.<\/p>\n<p style=\"font-weight: 400;\">Accordingly, the Reports for Q1, Q2, and Q3 2026 must be filed by 9 November 2026.<\/p>\n<p style=\"font-weight: 400;\">Going forward, the Reports must be filed quarterly within 40 calendar days following the last calendar day of the relevant reporting quarter.<\/p>\n<p><strong>2) Payment of the Contribution<\/strong><\/p>\n<p style=\"font-weight: 400;\">The obligation to pay the contribution to support the employment of persons with disabilities (the \u201c<strong>Contribution<\/strong>\u201d) 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.<\/p>\n<p style=\"font-weight: 400;\">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.<\/p>\n<p style=\"font-weight: 400;\">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.<\/p>\n<p style=\"font-weight: 400;\"><strong>Contacts<\/strong><\/p>\n<p style=\"font-weight: 400;\">For further information and legal assistance, please contact <strong>Maksym Tesliar<\/strong><em>, Partner and Head of the local Labour &amp; Employment Law service line <\/em><em>in Ukraine,<\/em> at <a href=\"mailto:maksym.tesliar@kinstellar.com\">maksym.tesliar@kinstellar.com<\/a>, <strong>Iryna Shaposhnikova<\/strong>, <em>Senior Associate, <\/em>at iryna.shaposhnikova@kinstellar.com or <strong>Anna Piliuk<\/strong>, <em>Junior Associate, <\/em>at <a href=\"mailto:iryna.shaposhnikova@kinstellar.com\">anna.piliuk<\/a><a href=\"mailto:iryna.shaposhnikova@kinstellar.com\">@kinstellar.com<\/a><em>\u00a0<\/em><\/p>\n<p><em>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.<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>On 25 September 2026, Order No. 453 of the Ministry of Finance of Ukraine dated 25 August 2026 (the \u201cOrder\u201d) 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 \u201cReport\u201d). 1) Filing the Report For [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":775633,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Employment of persons with disabilities in Ukraine: New reporting form approved - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/pratsevlashtuvannya-osib-z-invalidnistyu-zatverdzheno-novu-formu-zvitu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employment of persons with disabilities in Ukraine: New reporting form approved - European Business Association\" \/>\n<meta property=\"og:description\" content=\"On 25 September 2026, Order No. 453 of the Ministry of Finance of Ukraine dated 25 August 2026 (the \u201cOrder\u201d) 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 \u201cReport\u201d). 1) Filing the Report For [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/pratsevlashtuvannya-osib-z-invalidnistyu-zatverdzheno-novu-formu-zvitu\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-28T07:02:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-28T09:06:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/09\/wm-square-K_Key_changes_to_Ukrainian_25092026_V5_3_.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/pratsevlashtuvannya-osib-z-invalidnistyu-zatverdzheno-novu-formu-zvitu\/\",\"url\":\"https:\/\/eba.com.ua\/pratsevlashtuvannya-osib-z-invalidnistyu-zatverdzheno-novu-formu-zvitu\/\",\"name\":\"[:ua]\u041f\u0440\u0430\u0446\u0435\u0432\u043b\u0430\u0448\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0441\u0456\u0431 \u0437 \u0456\u043d\u0432\u0430\u043b\u0456\u0434\u043d\u0456\u0441\u0442\u044e: \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043e \u043d\u043e\u0432\u0443 \u0444\u043e\u0440\u043c\u0443 \u0437\u0432\u0456\u0442\u0443[:en]Employment of persons with disabilities in Ukraine: New reporting form approved[:] - 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