Key changes to employment regulations for persons with disabilities – effective on 1 January 2026

On 1 January 2026 the Law of Ukraine No. 4219 IX “On Amendments to Certain Legislative Acts of Ukraine to Ensure the Right of Persons with Disabilities to Employment” (the “Law”) becomes fully effective. The Law introduces significant changes aimed at improving labour rights and opportunities for persons with disabilities and replaces the existing quota-based penalty system applicable to employers with a mechanism involving mandatory targeted contributions for non-compliance with the quota for the employment of persons with disabilities. The Ukrainian government is still expected to adopt relevant bylaws and regulations on the specifics of the implementation of the Law.

The Law introduces the following key amendments:

• Strengthened anti-discrimination provisions. Employers are now explicitly prohibited from imposing any unjustified restrictions on the employment of persons with disabilities, including the unjustified refusal to make reasonable accommodations and the refusal to employ persons with disabilities due to the need to make reasonable accommodations and to finance the relevant measures.
• Reasonable accommodation requirements. Employers must provide reasonable accommodation for persons with disabilities to ensure their equal access to work, including ensuring physical accessibility of workplaces, necessary modifications to office spaces and work environment, introducing decreased, flexible working hours and/or remote work options if such measures facilitate employment for persons with disabilities.
• Employer’s right to compensation for reasonable accommodation. Employers providing reasonable accommodation or reasonable adjustments for employees with disabilities have the right to seek compensation from the state budget for costs incurred in adapting workplaces or providing the necessary support.
• Revised normative employment quotas and compliance mechanisms.

• Starting from 2026, the quotas for employment of persons with disabilities will be:
  -1 position for employers with 8–25 employees;
  -4 % for employers with more than 25 employees;
  -2 % for entities engaged in rehabilitation, training or care of persons with disabilities;
  -the quota will no longer be assessed on an annual basis; instead, it must be calculated every quarter.

• Shift from fines to targeted contribution:
  -Under the Law, failure to fulfil the employment quota will trigger the obligation to pay a targeted contribution (instead of a fine) to the state’s disability employment support programmes. Employers will have a choice: employ persons with disabilities in compliance with normative quotas or pay the targeted contribution. 
  -Importantly, the quota is considered fulfilled only if the person with a disability is paid above the statutory minimum wage (including cases where the person works part-time).

• Calculation of the contribution:
  -Under the Law, the base for calculating the contribution is 40 % of the average monthly wage of one employee in the relevant quarter, multiplied by the number of months in the quarter and by the difference between the normative quota and the average number of full-time employees with disabilities for the quarter (taking into account salary requirements).
  -During martial law, a 50 % discount is applied to the base contribution.

• Timing and reporting:
  -Employers will be obliged to submit quarterly reports to the Pension Fund of Ukraine regarding fulfilment of quotas and contributions.
  -Employers must maintain accurate records of employees, payroll data and documentation needed for potential state audit.

• Control, audits and sanctions:
  -Oversight and sanctions for employers failing to comply with payment and reporting requirements will be increased; statutes of limitation do not apply to contributions, penalties or interest.
  -The Pension Fund of Ukraine will have the right to audit and verify correctness of contribution calculations, while the State Labour Inspection will monitor compliance with normative employment rules.

Implications for employers

Businesses operating in Ukraine are recommended to:

• conduct an assessment of employment quota compliance under the new rules;
• review employment agreements and payrolls, as well as internal regulations and forms, to reflect anti-discrimination and accessibility obligations;
• train HR and other relevant personnel on the new compliance requirements; and
• document all reasonable accommodation expenses to facilitate state compensation claims.