Employee Is Applying for an Old-Age Pension: What the Employer Must Do

An employee in Ukraine can apply for a standard old-age pension and continue working in a store: reaching pension age does not terminate the employment contract. Start by appointing someone to handle the documents—a human resources officer, accountant, or yourself. Together with the employee, compare employment and earnings records with the information held by the Pension Fund of Ukraine (PFU), identify discrepancies, and prepare documents to resolve them. The PFU determines pension eligibility and the length of insurance record.

The employee needs to find out whether the PFU has enough information to award the pension automatically or whether an application must be filed. An application may be submitted no earlier than one month before reaching pension age. If the right to a pension arises upon reaching the relevant age, applying within three months allows the pension to be awarded from the day after the birthday. If the employee works under an open-ended employment contract and submits a resignation notice because of retirement, the employer must formalize the dismissal on the date specified by the employee, issue the required documents, and make the final settlement.

How to determine eligibility for an old-age pension

For a standard old-age pension in Ukraine, age and insurance record matter. The insurance record is the period counted toward pension provision under the law. As a general rule, a full month counts if at least the minimum insurance contribution—the minimum contribution amount set by law for that month—has been paid for it. If the contribution is lower and no corresponding top-up is made, the PFU counts the insurance record in proportion to the amount paid.

If some months have been counted only in part, the employee should ask the PFU which of them can be topped up to the minimum contribution and how to make that payment. The PFU assesses periods before the introduction of personalized accounting—recording information separately for each insured person—using the documents and rules applicable to those periods. Therefore, the number of years shown in the employment record book may differ from the insurance record determined by the PFU under Article 24 of the Law of Ukraine “On Mandatory State Pension Insurance” dated 09.07.2003 No. 1058-IV.

For people reaching the relevant age between January 1 and December 31, 2026, Article 26 of Law No. 1058-IV sets the following requirements:

The “up to 33” and “up to 23” limits in the table apply together with the conditions in the last column. Having exactly 33 years of insurance record does not mean the person must wait until age 63, and having exactly 23 years does not mean they must wait until age 65. The PFU first determines whether the conditions in the preceding parts of Article 26 are met.

The required length of insurance record is determined by the date the person reaches the relevant age. If the person lacked the required insurance record on that date, the pension can be awarded once they acquire the required length set for that date. The requirements for the year in which the application is filed do not automatically apply.

Illustrative example. An employee turned 60 in 2026, and the PFU credited 32 years and 6 months of insurance record. They are 6 months short of the 33-year requirement. If the employee subsequently acquires those 6 months of insurance record, they may apply for a pension after acquiring them without waiting until their 63rd birthday. The employee should ask the PFU to establish the date on which entitlement arises based on the periods actually credited.

Part Five of Article 26 provides that, from January 1, 2028, an old-age pension is awarded regardless of age if the person has at least 40 calendar years of insurance record. To use this provision, the employee should ask the PFU to confirm the length of insurance record credited.

This procedure concerns a standard old-age pension. Separate requirements apply to preferential pensions for harmful working conditions, early pensions, and pensions for years of service. If the employee has grounds for one of these pensions, first ask the PFU to identify the pension type and the documents required to apply.

What the employer should do before the employee applies

The person responsible for preparing the documents should compare employment and earnings records, prepare supporting evidence, and keep track of deadlines. The PFU makes the final calculation of the insurance record.

1. Inform the employee about the pension application process. For enterprises, institutions, and organizations, paragraph 3.1 of the Procedure for Submitting and Processing Documents for the Award (Recalculation) of Pensions, approved by Resolution No. 22-1 of the PFU Board dated 25.11.2005, requires them to inform the employee about acquiring pension eligibility, the procedure for awarding and paying the pension, no later than one month before the employee reaches pension age. If archive records are needed, start preparing earlier.
2. Ask the employee to review their information with the PFU. The Register of Insured Persons is a state electronic database containing personal information about insurance record, earnings, and contributions. Together with the employee, compare the periods shown there with the employment record book and the employer’s documents.
3. Make a list of discrepancies. For each missing period, record the dates, employer, document that could confirm it, and person responsible for obtaining that document. Separately flag discrepancies in the employee’s surname and date of birth.
4. Compare the data for the employee’s time at your store. The accountant should compare information about earnings and contributions with accounting records and determine the reason for any omissions. If the error arose in reporting data, correct it under the applicable procedure. An informal certificate alone is not enough.
5. Agree on how the application will be submitted. The employee may apply independently. If the enterprise prepares and submits the documents under Procedure No. 22-1, appoint an authorized officer and record the date the application is received.

Under paragraph 3.2 of Procedure No. 22-1, within 10 days after receiving the application, an officer of an enterprise, institution, or organization prepares the required documents and sends them to the PFU office at the enterprise’s location or gives them to the employee to submit independently. The officer assists in obtaining missing documents when necessary. If the full set is not ready, submit the available documents immediately and provide the rest within the prescribed period.

What documents the employee should prepare

Prepare documents under paragraphs 2.1, 2.9, and 2.23 of Procedure No. 22-1. Under Article 44 of Law No. 1058-IV, the PFU may not require documentary confirmation of information already available in the relevant public electronic registers.

• Application for a pension. The employee completes the form in Appendix 1 to Procedure No. 22-1.
• Passport or another identity document specified in the Procedure. The document must be valid on the date of submission.
• Registration number of the taxpayer’s account card. A separate document is required if the number is not in the passport. An exception applies to people who have officially refused the number on religious grounds and have the relevant note in their passport.
• Documents confirming insurance record. Prepare the employment record book and documents confirming periods that are missing or need clarification. For periods after personalized accounting was introduced, the PFU adds individual information from the register.
• Information about place of residence. The employee states this in the application and may provide information from documents prescribed by law to confirm it.
• Certificate of earnings before July 1, 2000. It is required under the conditions described in the next subsection. Request one if those conditions apply to the employee.

For a standard in-person paper application, documents confirming insurance record, age, and salary must be submitted in the original. Other documents may also be submitted as copies certified by a notary, by the administration of the enterprise, institution, or organization submitting the employee’s documents, or by a PFU office. Paragraph 2.23 sets separate rules for submitting copies in special cases involving postal applications; these are described in the section on submission methods.

Documents issued by the competent authorities of a foreign state must be legalized—officially certified for use in Ukraine—unless an international treaty of Ukraine provides otherwise. Documents in a foreign language must be accompanied by a duly certified translation into Ukrainian, unless an international treaty of Ukraine provides an exception. These requirements are set out in paragraph 2.9 of Procedure No. 22-1.

For an electronic application, the employee attaches scanned copies of the originals and applies an electronic signature based on a qualified certificate—an electronic document that confirms the signatory’s details.

When a certificate of earnings before July 2000 is required

Under Article 40 of Law No. 1058-IV, pension calculations include earnings for the entire insurance record starting July 1, 2000. The PFU obtains this data from the personalized accounting system.

At the employee’s request, earnings may also be included for any consecutive 60 calendar months of insurance record before July 1, 2000, if the certificate is supported by primary documents—documents containing accounting entries about actual accruals and payments. The months of insurance record are selected consecutively regardless of breaks in employment; a break itself does not prevent the employee from choosing such a period.

If the insurance record starting July 1, 2000 is less than 60 months, the certificate must be submitted. If the total insurance record is shorter than the period stipulated by law, earnings for the actual insurance record are taken into account.

The accountant prepares the certificate using the form in Appendix 5 to Procedure No. 22-1, based on individual payroll accounts, payroll statements, and other documents showing accrued and paid salary. The certificate must state the names of the primary documents, where they are stored, and the address where the PFU can verify the information.

If the former employer has ceased to exist, the employee should contact its legal successor—the person or entity that has assumed the employer’s rights and obligations—or an archival institution. If the archival institution cannot issue a certificate in the prescribed form with amounts broken down by type of earnings, paragraph 2.10 allows it to issue a certificate based on the available archival data without using that form. The requirements for preparing the certificate are set out in paragraphs 2.1 and 2.10 of Procedure No. 22-1.

Before issuing the certificate, the accountant should compare each monthly amount with the primary documents. The salary set out in the staffing schedule does not confirm actual earnings. Earnings for pension purposes may not be established on the basis of witness testimony.

If the employee had low earnings during martial law in Ukraine, they may ask the PFU to exclude the relevant periods from the earnings calculation under Article 40. At the individual’s request, the law also allows the exclusion of insurance record periods starting from the month martial law was introduced and during the three calendar months after it is terminated or canceled. At least 60 calendar months must remain for the calculation, except where the actual insurance record is shorter. This rule concerns the earnings calculation. Before choosing periods, the employee should ask the PFU how excluding them would affect the pension amount.

How to submit an application and meet deadlines

The employee may apply in person to any territorial PFU office, regardless of their registered place of residence, or submit an electronic application through the PFU web portal. Submission through the Unified State Web Portal of Electronic Services—the Diia Portal—is available if the relevant technical functionality has been implemented. An electronic application requires legible scanned copies of the originals and an electronic signature based on a qualified certificate.

Paragraph 1.3 of Procedure No. 22-1 also allows an employed person to submit an application through an authorized officer of an enterprise, institution, or organization. If the store’s employer is an individual entrepreneur, the employee may apply in person or electronically, while the employer can help prepare evidence of employment and earnings.

Who may send an application by post

During martial law in Ukraine and for the three months following the month in which it is terminated or canceled, paragraph 1.1 of Procedure No. 22-1 allows certain categories of people to send a pension application and documents by post.

An employee temporarily residing abroad because of the war who has received temporary protection or refugee status may send an application and documents by post if they do not reside in a state recognized by the Verkhovna Rada of Ukraine as an aggressor state. Before sending the application, the employee should agree with the PFU on the set of documents required for this type of submission.

A separate postal procedure applies to people called up during mobilization for a special period or accepted into military service under contract during martial law who directly participate in defending Ukraine or, when they become eligible for a pension, are receiving treatment, rehabilitation, or prosthetics abroad.

Before sending the application, the employee should ask the PFU whether they meet all the conditions for their category under paragraph 1.1 and what set of documents they need to prepare. Under paragraphs 2.9 and 2.23 of Procedure No. 22-1, the following requirements apply to postal applications:

• People with temporary protection or refugee status abroad attach copies of documents, including evidence of the relevant status and registration of their temporary place of residence or stay abroad, together with a translation. The copies must be certified by a diplomatic mission or consular office of Ukraine, or by a notary. A document certifying that the individual is alive is also required.

• People in the relevant military category who are receiving treatment, rehabilitation, or prosthetics abroad when they become eligible for a pension attach copies of documents, including a conclusion stating that an injured member of the defense or security forces needs to be sent abroad for treatment. The conclusion must follow the form in the appendix to the Procedure for Sending Such People Abroad for Treatment, approved by Resolution No. 411 of the Cabinet of Ministers of Ukraine dated 05.04.2022 on organizing the referral of injured members of the defense and security forces abroad for treatment.

  Under paragraph 3 of that Procedure, the healthcare facility where the person is receiving treatment or rehabilitation prepares the conclusion. It is signed by the facility’s director and either the treating physician designated by that director or a person authorized to make the relevant decisions. The employee must obtain a copy of this conclusion for the pension application.

• Military personnel in the relevant category who directly participate in defending Ukraine attach copies of documents, including proof of that participation.

Under paragraph 1.8 of Procedure No. 22-1, the application date in these postal cases is the date on the postmark at the place where the application was sent. The employee should keep a copy of the documents sent and the postal records to confirm the mailing date.

Which dates to track after submitting the application

After submission, the employee should obtain a receipt or save electronic confirmation of registration. The receipt should state the date the application was accepted, list the documents received and missing, and specify the deadline for submitting the rest. Giving documents to the accountant does not, by itself, confirm the application date with the PFU.

The three-month period after reaching the relevant age determines whether the pension can be awarded from the following day. The three-month period after the PFU’s notice allows the employee to supplement an already registered application while preserving its date. The employee should enter both dates in a calendar and keep the PFU’s notice.

If the employee misses the three-month period after reaching pension age, the pension is generally awarded from the application date. Separate rules apply to automatic awards and deferred pensions—that is, starting to receive a pension at a later age.

If the available documents are sufficient to establish eligibility, the PFU awards the pension on their basis. When additional documents are received within the period set by paragraph 1.8, the pension amount is recalculated from the award date. If they are submitted later, recalculation follows the timing rules in Part Four of Article 45 of Law No. 1058-IV. Therefore, submit the available documents while waiting for an archival certificate.

What to consider if the pension is awarded automatically

Under Article 44 of Law No. 1058-IV, an old-age pension is awarded automatically if the person becomes eligible on reaching the age under Part One of Article 26, the system contains the required information, and the person has not notified the PFU that they want to receive the pension later.

The employee should monitor messages in their personal account on the PFU web portal. If the electronic records do not show enough insurance record, the PFU notifies the employee that documents must be submitted. If the employee does not submit documents confirming the required insurance record within three months after reaching the relevant age, the law treats this as a wish to receive the pension at a later age.

For an automatic award, the employee must notify the territorial PFU office of their chosen pension payment method within three months. This can be done through the personal electronic account, among other methods. If the employee does not do so, Article 47 of Law No. 1058-IV treats this as a wish to receive the pension at a later age. Under paragraph 4.10 of Procedure No. 22-1, the accrued pension is included in the payment records no later than one month after the notification of the selected payment method is received.

How to help with the electronic employment record book

The five-year period for adding missing employment information under paragraphs 1–3 of Section II of the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Regarding the Recording of an Employee’s Employment Activity in Electronic Form” dated 05.02.2021 No. 1217-IX ended on June 10, 2026. The absence of an electronic entry does not, by itself, cancel actual insurance record or the right to prove it with documents. If the employee is preparing to apply for a pension, find out together which periods the PFU has not yet credited and prepare supporting documents.

An employer that is a legal entity may submit a scanned employment record book through the contribution payer’s account—the employer’s account on the PFU web portal. The authorized person follows these steps:

1. Sign in as a legal entity using an electronic signature.
2. In the “Комунікації з ПФУ” section (“Communications with the PFU”), open “Відомості про трудові відносини робітника (трудова книжка)” (“Information about the employee’s employment relationship [employment record book]”), review the procedure, and click “Продовжити” (“Continue”).
3. Enter the employee’s required details and click “Продовжити” (“Continue”).
4. Prepare color scans of the originals: all completed pages of the employment record book in chronological order and documents confirming insurance record. The text, details, and all fields must be visible. Files must be in JPG or PDF format, up to 1 MB each, with no more than 50 files in total. The recommended scan resolution is 300 dots per inch.
5. Click “Додати файл” (“Add file”), select the document type, and attach the files.
6. Click “Підписати та відправити в ПФУ” (“Sign and send to the PFU”).
7. Review the result in the “Відомості про трудові відносини” (“Information about employment relationships”) section and compare the credited periods with the documents.

If the register cannot find the employee or has no data about their employment relationship with the employer, submission stops. The authorized person should contact the PFU to find out the reason and how to resolve the discrepancy.

The paper employment record book must be kept. Once the missing information has been entered, the employer gives the available paper record book to the employee in person, against a signature. The employee keeps it thereafter, and the employer, at the employee’s request, makes entries about hiring, transfer, and dismissal under Article 48 of the Labor Code of Ukraine (KZpP), approved by Law dated 10.12.1971 No. 322-VIII.

How to check the PFU’s decision

Under Part Five of Article 45 of Law No. 1058-IV, the territorial PFU office makes a decision no later than 10 days after receiving the documents. The director may extend this period by up to 15 days to make further inquiries about the accuracy of the information. The decision date does not mean the money will reach the account that same day.

After the decision, the employee may obtain an extract from the pension award order under paragraph 4.9 of Procedure No. 22-1. Check the award date, credited insurance record periods, and earnings shown there. If a period of work at your store is missing, the person responsible for the documents should compare it with personnel and accounting records and prepare evidence to submit to the PFU.

The PFU must issue or send the employee notice of the pension award or refusal no later than 10 days after making the decision. A refusal notice must state the reasons and the procedure for appealing. The employee should obtain the notice, identify the specific reason for refusal, and decide whether to submit additional documents or appeal the decision.

Appendix 7 to Procedure No. 22-1 provides for administrative appeal—a complaint to the head of the relevant PFU office and, if the complaint is rejected, to the PFU—subject to the Law of Ukraine “On Administrative Procedure.” The employee may also appeal the decision in court.

If the PFU does not make a decision within the prescribed period or delays a required action, the employee may appeal the inaction under Article 78 of the Law of Ukraine “On Administrative Procedure” dated 17.02.2022 No. 2073-IX. Keep confirmation of the application, additional documents, and correspondence with the PFU.

What to do if the employee continues working

Applying for a standard old-age pension does not require dismissal and rehiring. The store owner continues the employment relationship, and the accountant records the work actually performed and the earnings accrued. Article 2-1 of the KZpP prohibits restricting employment rights solely because of age. Under Article 47 of Law No. 1058-IV, since October 1, 2017, pensions have been paid without taking salary into account, except in cases provided by law.

Periods worked after a pension is awarded count toward insurance record on the general basis. Under Part Four of Article 42 of Law No. 1058-IV, recalculation is provided for after at least 24 months of insurance record have been acquired since the award or previous recalculation. If the employee has acquired less than 24 months, the general procedure allows recalculation no earlier than two years after the award or previous recalculation.

A separate case applies to a working pensioner who has acquired enough insurance record to calculate a pension under Part One of Article 28. At the pensioner’s request, the relevant recalculation is made regardless of the time elapsed since the award or previous recalculation. The general requirement in this part is 35 years of insurance record for men and 30 years for women.

Under Part Five of Article 28, periods for which a one-time payment of the single contribution was made under Part Five of Article 10 of the Law of Ukraine “On the Collection and Accounting of the Single Contribution to Mandatory State Social Insurance” dated 08.07.2010 No. 2464-VI are not taken into account when determining or increasing the minimum old-age pension. This is a payment for previous periods when the person was not subject to mandatory state social insurance. If the employee has such periods, they should ask the PFU to explain which of them were counted in determining the minimum pension amount and how this affected the amount after recalculation.

Every year, from April 1, the PFU automatically recalculates pensions for people who, as of March 1, have become eligible under the general rules in Part Four of Article 42.

Working pensioner status may affect certain components of the payment. In particular, Part Three of Article 42 sets out specific rules for increasing a pension because of changes in the subsistence minimum or minimum wage for people who work. The subsistence minimum is a statutory monetary indicator used, among other things, to determine social payments. After dismissal, the corresponding recalculation is made using the indicators in effect on the dismissal date. Therefore, the employee should correctly state their employment status in the pension application.

Within 10 days after subsequently starting or ending employment, the pensioner must submit an application to the PFU using the form in Appendix 3 to Procedure No. 22-1. It may be submitted in person or electronically through the PFU web portal with scanned copies of the required documents and an electronic signature based on a qualified certificate. If the PFU does not have documents confirming employment or dismissal, the relevant evidence must be attached to the application. The employer should provide the employee with a copy of the required order so they can submit it on time.

How to formalize a dismissal at the employee’s request

If the employee decides to resign because of retirement, they submit a written notice stating the reason and desired date. For an open-ended employment contract, Part One of Article 38 of the KZpP requires the employer to dismiss the employee on the date requested. The employer may not require a two-week waiting period in this case.

The employee may use this wording: “Please dismiss me at my own request in connection with retirement on [desired dismissal date] under Part One of Article 38 of the Labor Code of Ukraine.” The employee chooses the date. The person responsible for personnel records prepares an order stating this ground and date.

What documents and payments to prepare by the dismissal date

Under Articles 47 and 116 of the KZpP, on the dismissal date the employer must give the employee a copy of the order and written notice of the amounts accrued and paid. The notice must separately list each type of payment: base and additional salary, incentive and compensation payments, and any other amounts due. At the employee’s request, the employer also enters the dismissal record in the paper employment record book kept by the employee.

The accountant should determine the amounts due to the employee and include them in the final settlement. Under Article 83 of the KZpP and Article 24 of the Law of Ukraine “On Leave” dated 15.11.1996 No. 504/96-VR, dismissal requires compensation for all unused days of annual leave. Compensation must also be paid for unused statutory additional leave for employees with children or an adult child with a childhood disability, subgroup A of Group I.

The accountant should review the collective and employment contracts to determine whether they provide for a one-time retirement payment and whether the employee has met the conditions for receiving it. If so, this payment is also included in the settlement.

• If the employee worked on the dismissal date, the employer pays all amounts due that day.
• If the employee did not work on the dismissal date, the employer pays the amounts due no later than the day after the employee submits a demand for settlement. On the payment date, the employer gives the employee written notice of the amounts accrued and paid, broken down by type.
• If there is a dispute about the amount payable, the employer must pay the undisputed amount within the period set by Article 116.

If the employer still holds the employee’s paper employment record book, the employment contract was made before Law No. 1217-IX took effect, and the process of entering missing information into the register has not been completed, the employer must give the duly completed record book to the employee on the dismissal date.

Article 47 of the KZpP sets out a special rule for an employer who is an individual and has been called up during mobilization for a special period or for military service as a reservist during a special period. The employer must fulfill the obligations set out in that article within one month after discharge from such military service, without sanctions or fines. This exception applies to the specific situation involving the employer themselves as defined by law.

Before completing the process, the store owner should check that the date in the employee’s notice matches the date in the dismissal order, that the employee received the documents and written payment notice, and that payment deadlines were met. After dismissal, the employee must notify the PFU within 10 days so the fund can take the change in employment status into account when determining the pension payment.

Start preparation by giving the person responsible a specific task: compare the PFU information with the employee’s employment record book and the store’s documents. The result should be a list of discrepancies with dates, the documents required, and the people responsible for obtaining them, along with an agreed submission method and a calendar of deadlines.

Official sources

• Law of Ukraine “On Mandatory State Pension Insurance” dated 09.07.2003 No. 1058-IV—Articles 24, 26, 28, 40, 42, 44, 45, and 47.
• Procedure for Submitting and Processing Documents for the Award (Recalculation) of Pensions under the Law of Ukraine “On Mandatory State Pension Insurance,” approved by Resolution No. 22-1 of the PFU Board dated 25.11.2005—paragraphs 1.1, 1.3, 1.7–1.8, 2.1, 2.5, 2.9–2.10, 2.21–2.23, 3.1–3.2, 4.2–4.3, 4.7, and 4.9–4.10; Appendices 1, 3, 5, and 7.
• Resolution No. 411 of the Cabinet of Ministers of Ukraine dated 05.04.2022 on organizing the referral of injured members of the defense and security forces abroad for treatment—paragraph 8 of the resolution on its term; paragraphs 2–3 of the Procedure approved by it and the appendix containing the form of the conclusion on the need for referral abroad for treatment.
• Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Regarding the Recording of an Employee’s Employment Activity in Electronic Form” dated 05.02.2021 No. 1217-IX—paragraphs 1–3 of Section II.
• Labor Code of Ukraine, approved by Law dated 10.12.1971 No. 322-VIII—Articles 2-1, 38, 47, 48, 83, and 116.
• Law of Ukraine “On Leave” dated 15.11.1996 No. 504/96-VR—Article 24.
• Law of Ukraine “On the Collection and Accounting of the Single Contribution to Mandatory State Social Insurance” dated 08.07.2010 No. 2464-VI—Part Five of Article 10.
• Law of Ukraine “On Administrative Procedure” dated 17.02.2022 No. 2073-IX—Article 78 on the right to administrative appeal.
• PFU: How an employer can submit data to digitize an employee’s employment record book—submission steps and requirements for scanned copies.