Registration of an employee's pension: what should an employer know?

An employee of an enterprise who has reached retirement age must submit documents on time for the appointment of a pension.

The employer’s task is to inform such a person in advance about their right to apply for and receive a pension.

Retirement pension in 2025

The Law of Ukraine «On Mandatory State Pension Insurance» defines the conditions for granting a retirement pension. In 2025, the right to a pension will be granted to individuals who have reached:

• 60 years of age with 32 years of insurance record;

• 63 years of age with at least 22 years of insurance record;

• 65 years of age with at least 15 years of insurance record.

Assistance in processing an employee’s pension

The Main Directorate of the Pension Fund of Ukraine explains that a retirement pension may be granted to a person after their official application. This must be done no later than 3 months from the date of reaching retirement age. Only in this case will the Pension Fund grant the pension on time, i.e., from the next day after reaching the age of 60, 63, or 65, respectively.

If the person fails to submit all the necessary documents on time, the retirement pension will only be granted from the day they apply for such payment.

It should be noted that from January 1, 2028, if an employee has 40 or more years of insurance record, the pension will be granted regardless of age.

Actions of the employee when applying for a retirement pension

A person may submit an application for a retirement pension in the following ways:

1. By personally visiting any Pension Fund service center. Place of registration does not matter.

2. By submitting an application online via the personal account on the Pension Fund website.

3. By submitting an application via the Diia portal. For this, a qualified electronic signature (QES) is required. All documents must be scanned and attached to the application electronically.

4. By submitting an application and relevant documents through the employer or an authorized representative of the enterprise.

Required documents

• application for pension appointment;

• passport, taxpayer identification code;

• employment record book or certificate confirming work experience and insurance record;

• certificate of registration (residence);

• color photo for the pension certificate.

Employer’s actions when processing an employee’s retirement pension

• receive an application from the employee for pension appointment in accordance with the Procedure for submitting and processing documents;

• prepare all necessary documents for pension appointment within no more than 10 days from the date of receiving the application;

• documents on employment record, retirement age, and salary must be submitted only in originals;

• provide the document package to the Pension Fund at the place of registration of the enterprise or to the employee if they will submit it themselves;

• submit consolidated reporting on SSC, PIT, and military levy. Please note that from January 1, 2026, quarterly reporting will resume for Sole Proprietorships and independent professionals. For legal entities, nothing changes: consolidated reporting is prepared monthly;

• verify the employee’s insurance record and the payment of contributions in the Pension Fund.

It is important to remember that reaching retirement age cannot be grounds for dismissing an employee. The Law of Ukraine prohibits the employer from doing so on their own initiative. However, there are the following exceptions:

• dismissal of employees of certain categories, such as military personnel or civil servants, for whom the law sets age restrictions for work;

• termination of employment relations with an employee due to their health condition, confirmed by an appropriate medical report (Article 40 of the Labor Code).

Resignation upon reaching retirement age

An employee who has reached retirement age has the full right to resign at their own request. The legislation considers retirement a valid reason, thus allowing resignation without the mandatory two-week notice period.

In this case, the employee writes a resignation letter, and the enterprise issues the relevant order referring to Article 38 of the Labor Code and makes a record in the employment book: «Dismissed at own request due to retirement by age».

Settlement is carried out in the general procedure. On the day of dismissal, the employer must:

• pay the employee all accrued amounts;

• issue the employment record book;

• provide a copy of the dismissal order.

If the collective agreement provides for a one-time allowance upon retirement, this amount must be included in the final settlement.