Reports on the accrual, calculation and payment of contribution (Report) for the 1st and / or 2nd quarters of 2026 are submitted within 40 calendar days after the end of the 3rd quarter of 2026 – not later than November 9, 2026.

That is, employers / contributors must take into account the following conditions:

- if contribution is not accrued – Report must be submitted within the specified 40-day period;

- if contribution is accrued – Report is also submitted within this period, and accrued contribution must be paid in full within 10 calendar days after the end of deadline for submitting Report.

If these requirements are met, penalties and fines for Reports for the 1st and / or 2nd quarters of 2026 do not apply.

At the same time, in the future, financial liability is provided for by the law for violation of deadlines for submitting reports or paying contribution.

In particular:

- for non-payment or late payment of contribution – fine of 7 percent of the amount not paid on time;

- for additional accrual of untimely accrued contribution – 10 percent of the additional amount for each reporting period, but not more than 50 percent of the amount of additional contribution;

- for failure to submit, late submission or submission of reporting not in the established form – fine of 10 non-taxable minimum incomes of citizens.

In addition, penalty is charged on the amount of arrears – 0.1 percent of the amount of underpayment for each day of delay.

For reference. Relevant norms are provided for by the Law of Ukraine № 4219-IХ as of 15.01.2025 “On amendments to certain legislative acts of Ukraine on ensuring right of persons with disabilities to work” and by Order of the Ministry of Finance of Ukraine № 453 as of 25.08.2026, registered in the Ministry of Justice of Ukraine on 07.09.2026 under № 1217/46611.