Contribution to support employment of people with disabilities: what has changed for employers in 2026

Press service of the State Tax Service of Ukraine, published 01 April 2026 at 13:15 Chapter: News

New rules for supporting employment of persons with disabilities are in force in Ukraine.

Changes introduced by the Law of Ukraine № 4219-IХ stipulate that employers (legal entities and individuals-entrepreneurs) pay a contribution to support employment of persons with disabilities if at the same time:

- average number of employees in the quarter is 8 or more;

- standard of workplaces for people with disabilities has not been met in relevant quarter.

Important innovation: from now on, all employers are payers – both in the private and public and municipal sectors.

Contribution is not paid by:

- employers with number of employees fewer than 8;

- employers who have met the standard;

- diplomatic missions and consular offices of the foreign states.

Employers independently calculate the standard, adhering to legislative requirements:

- 1 workplace – for employers with 8 – 25 employees;

- 4% of the average number of employees – if more than 25 people work;

- 2% – for:

healthcare institutions;

rehabilitation institutions;

social service providers;

enterprises and organizations whose activities are related to rehabilitation, training or care for persons with disabilities.

Meeting the standard is not only social responsibility, but also economic incentive, as in this case the employer does not pay contribution.

If the standard is not met, the employer independently determines amount of contribution. Calculation is carried out as:

- 40% of the average monthly salary (per employee) in relevant quarter;

- difference between the established norm and actual number of employed persons with disabilities.

Average monthly salary for this is calculated according to the special Procedure approved by Resolution of the Cabinet of Ministers of Ukraine № 268 as of 25.02.2026.  

For duration of the martial law and until the end of quarter in which martial law is terminated or canceled, the contribution amount is reduced by 50%. This is a temporary norm aimed at supporting business in difficult conditions.

From January 1, 2026, new accounts have been opened in the State Treasury Service of Ukraine for transferring funds under the budget classification code 50070100 "Funds received from the employers' payment of contributions, fines and penalties for non-payment or violation of the procedure for paying such contributions".

Account number for payment of the contribution can be checked:

- on the Treasury’s website – https://www.treasury.gov.ua/requisites;

- on subsites of the State tax Service’s web portal – https://tax.gov.ua/rahunki-dlya-splati-platejiv.

In case of additional questions, it is possible to can contact:

- regarding payment of contributions and requisites - to the State Tax Service and its territorial bodies;

- regarding calculation of the standard and average salary – to the Ministry of Social Policy and Ministry of Economy within the limits of their powers.

For reference:

Law of Ukraine № 875-XІІ as of 21.03.1991 “On the fundamentals of social protection of persons with disabilities in Ukraine”.

Law of Ukraine № 4219-IХ as of 15.01.2025 “On amendments to certain legislative acts of Ukraine regarding ensuring right of persons with disabilities to work”.