The Ministry of Finance of Ukraine, by Order No. 453 dated August 25, 2026, approved a new form for the Report on the Calculation, calculation, and payment of the contribution to support the employment of persons with disabilities, which officially entered into force on September 25, 2026.
Since the legal obligation to submit such reports has been in effect since January 1, 2026, and the approved form was not released until the end of the third quarter, employers—including individual entrepreneurs with hired employees—are required to report immediately for the first, second, and third quarters of 2026.
Reporting Deadlines
According to clarifications from the State Tax Service, the report must be submitted within 40 calendar days following the last day of the reporting quarter:
For the first, second, and third quarters of 2026—by November 9, 2026 (inclusive).
For the fourth quarter of 2026—by February 9, 2027.
If the calculation results in an obligation to pay a special-purpose contribution, it must be remitted within 10 calendar days after the report filing deadline (for the first three quarters—by November 19, 2026, inclusive).
Legislative Standards and Contribution Amounts
Requirements for the mandatory adaptation of workplaces for people with disabilities depend on the average number of full-time employees:
1. 8 to 25 employees: the requirement is at least 1 person with a disability.
2. More than 25 employees: the quota is 4% of the total number of staff.
If the statutory quota is not met, the employer must pay a special contribution. During the period of martial law, the contribution amount is halved and equals half of the calculation established in peacetime (20% of the average wage for each employee not on the payroll, instead of the standard 40%).
Liability and Filing Procedures
The data for the report is compiled based on primary accounting documents. Failure to file or late filing of the report is subject to a fine of 10 non-taxable minimum incomes.
Documents can be submitted to the State Tax Service in several ways:
- electronically via the Taxpayer’s Portal (form identifier for sole proprietors — F0500701; for legal entities — J0500701);
- by mail with a list of contents and a return receipt (no later than 5 days before the deadline);
in person or through an authorized representative directly at the tax office.
