Disability Employment: Quotas and Reporting Rules

Employment of people with disabilities in 2026: employer obligations, quota, documents, contribution and liability

As of April 12, 2026, employers in Ukraine are fulfilling a quarterly quota of workplaces for employing people with disabilities. If the quota is not met, the employer pays a contribution to support the employment of people with disabilities. The basic rules are established by the Law of Ukraine No. 875-XII, and the operational procedure from January 1, 2026, is detailed by Law No. 4219-IX. Law of Ukraine

Who is affected by this obligation

The rules apply to employers, meaning legal entities and individuals who use hired labor. If the employer's average number of full-time employees in a calendar quarter is less than 8 people, they are not a contribution payer. Law of Ukraine

What quota is active in 2026

The quota is determined per calendar quarter, not per year. The law establishes the following rules: Law of Ukraine

The quota indicator is calculated by the employer independently, rounding to the nearest whole number according to mathematical rules. During the calculation, staff units for jobs and professions with heavy, harmful, or dangerous working conditions are not included in the average number. Law of Ukraine

Who is counted towards the quota fulfillment

The employment of an appropriate number of people with disabilities is counted towards fulfilling the quota if the remuneration of each such person exceeds the minimum wage calculated for a fully worked calendar month. If this requirement is not met, the employer has no right to include such an employee in the quota fulfillment. Law of Ukraine

The law explicitly allows that an employee with a disability can be counted towards the quota even with reduced or part-time working hours, if such a regime is established as a measure of reasonable accommodation, and the remuneration for this time exceeds the minimum wage. The employment of people with disabilities who have mental disorders is also considered within the quota. Law of Ukraine

Separately, the law provides for the employer's right, in the manner established by the Cabinet of Ministers of Ukraine, to count one working person with a Group I disability, regardless of the reasons for its establishment, or a person with a Group II disability with visual impairment or mental disorders, as two full-time employees for the purposes of the quota. The quota can also be fulfilled through the internship of a person with a disability under the Employment Law, but only if a salary exceeding the minimum is paid during such an internship. Law of Ukraine

What the employer should do in practice

The employer should build the process not "for the report", but for the actual fulfillment of the quota. In practice, this means: Law of Ukraine

Vacancy and Form No. 3-PN

If an employer has a demand for an employee, they submit Form No. 3-PN "Information on labor demand (vacancies)" to the employment center. It must be submitted from the day the need to recruit an employee arises or from the date of opening a vacancy, but no later than 3 working days from the date of opening a vacancy. Submission is possible in electronic or paper form. This form is submitted by both legal entities and individual entrepreneurs who use the labor of individuals within labor relations. Law of Ukraine

Form No. 3-PN is needed to find a candidate through the employment service and to record a vacancy, but current norms do not name it an independent ground for exemption from the contribution. The decisive factor is the actual fulfillment of the quota or the presence of grounds not to be a contribution payer. Law of Ukraine

Requirements for premises and workplace

Reasonable accommodation and universal design in the field of employment of people with disabilities are formed on the principles of dignity, equality, inclusivity, safety, adaptability, and accessibility. This means that the employer must assess not only the formal existence of a vacancy, but also the real opportunity to work in a barrier-free workplace. Law of Ukraine

For employers claiming the special status of an enterprise or entrepreneur of labor integration for persons with disabilities, the law explicitly requires that premises and workplaces comply with occupational health and safety requirements, be accessible through reasonable accommodation, and, if necessary, employees be provided with the services of a personal assistant or social support in the workplace. These same approaches practically serve as a guideline for an ordinary employer who wants to safely and legally organize work. Law of Ukraine

How the contribution is calculated if the quota is not met

The employer independently calculates the amount of the contribution using the formula established by law. The calculation base is 40% of the average monthly salary (remuneration) in the respective quarter, calculated per employee, multiplied by the number of months in the quarter and the difference between the quota and the actual number of employed persons with disabilities who can be counted towards the quota. The calculation is made based on the indicators of the exact quarter for which the contribution is paid. Law of Ukraine

During martial law and until the end of the quarter in which it is terminated or canceled, the contribution amount is 50% of the sum determined by the general rule. Law of Ukraine

The procedure for calculating the average monthly salary for this contribution was approved by the Cabinet of Ministers of Ukraine Resolution No. 268 of 25.02.2026, and it applies from January 1, 2026. Law of Ukraine

Who administers the contribution and where to submit reports

Although in the basic text of Law No. 875-XII the system is linked to the Pension Fund of Ukraine, Law No. 4219-IX left the administration of the contribution to the tax authorities for the transition period — until separate changes regarding the transfer of functions are introduced. That is why as of 12.04.2026, practical administration, clarification, and acceptance of reporting are carried out by the State Tax Service (STS). Law of Ukraine

The reporting period is a calendar quarter. The report on the accrual, calculation, and payment of the contribution is submitted within 40 calendar days after the end of the quarter, and the contribution must be paid within 10 calendar days after the deadline for submitting such a report. Law of Ukraine

What are the penalties and risks for the employer

Financial liability applies for violating the contribution payment rules. A penalty is charged on the amount of arrears at the rate of 0.1% of the underpayment amount for each day of delay. For non-payment or late payment of the contribution, a fine of 7% of the timely unpaid amounts is imposed. For additional accrual of a late-accrued contribution — 10% of such an amount for each reporting period, but not more than 50% of the additionally accrued contribution amount. For failure to submit, late submission, or submission not in the established form of contribution reporting, a fine equal to 10 tax-free minimum incomes of citizens is provided. Law of Ukraine

A separate risk is the unjustified counting of an employee with a disability towards the quota fulfillment. If this is established during state control, the employer is obliged to independently accrue and pay the contribution for the entire period of such counting. Law of Ukraine

For obligations relating to periods before January 1, 2026, the law preserves the effect of previous liability rules. Therefore, old debts or sanctions for previous periods do not disappear automatically. Law of Ukraine

What documents should be kept ready for inspection

During inspection, tax authorities may request primary documents, accounting and statistical reporting, staff list, as well as copies of documents confirming the employee's disability and the right to count them towards fulfilling the quota. Therefore, the employer should systematically keep personnel orders, employment contracts, timesheets, payroll documents, materials on workplace arrangement, and other confirmations of reasonable accommodation. Law of Ukraine

What no longer needs to be done

Employers no longer submit the annual report form No. 10-POI. Registration with the territorial branches of the Social Protection Fund for Persons with Disabilities has also been canceled. Information on the employment and hiring of persons with disabilities is received by the Fund from the Pension Fund of Ukraine within the framework of information exchange. Law of Ukraine

Special regimes for businesses operating in the integration of people with disabilities

The law provides for a separate status of an enterprise or entrepreneur for the labor integration of persons with disabilities. For this, in particular, it is necessary to have at least 50% of employed persons with disabilities of the average number of full-time employees per month or at least 30% of persons with Group I or II disabilities, ensure the accessibility of premises and workplaces, and the salary of persons with disabilities must exceed the minimum wage. Such employers may be entitled to tax incentives and financial support according to the law. If criteria cease to be met, the loss of status must be reported no later than the 20th day of the month following the month of changes. Law of Ukraine

Separately, an enterprise of protected employment can be created. The law establishes even stricter criteria for it: non-profit nature of activity, ban on the production and sale of excisable goods, as well as a high level of employment of persons with Group I and II disabilities. For most ordinary employers, this regime is not mandatory, but it is important for socially oriented business models. Law of Ukraine

Official sources

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