From January 1, 2026, new rules on the employment of persons with disabilities will come into effect in Ukraine.
The Verkhovna Rada has implemented changes that increase employer responsibility for non-compliance with quotas for such workers. The new law provides for a quarterly calculation of the employment quota. A targeted contribution is also introduced, replacing administrative and economic penalties.
*The targeted contribution is not part of the taxation system and is mandatory.* Employers have the choice: to fulfill the quota or pay the contribution for the reporting period. The contributions will be administered by the State Tax Service.