On January 1, 2026, Ukrainian Law No. 4219-IX came into force, changing the procedure for employers to comply with the quota for employing persons with disabilities and introducing quarterly monitoring and a target contribution instead of administrative and economic sanctions.
According to the explanations, instead of an annual calculation, employers must determine the quota on a quarterly basis, and reports on its implementation will be submitted quarterly as part of tax calculations.
The job quota is set for a quarter based on the average number of full-time employees (SKShP): for an ATE of 8 to 25 people – 1 job, for an ATE of more than 25 – 4% of the ATE; for healthcare institutions, rehabilitation institutions, social service providers, and organizations involved in the rehabilitation or training of persons with disabilities, a specialized standard of 2% of the ATE is provided.
In order for an employee with a disability to be counted towards the quota from 2026, the following conditions must be met simultaneously: this must be their main place of work, their calculated salary must exceed the minimum wage, and their working hours must correspond to the normal or adapted duration.
Instead of the previous penalties for non-compliance with the quota, a targeted contribution to support the employment of persons with disabilities is being introduced, the administration of which is entrusted to the tax authorities. The explanations also indicate the financial consequences of violations, including a 7% penalty for late payment, 10% for additional charges (with restrictions), a 0.1% penalty for each day of delay, and a UAH 170 penalty for reporting violations.
