New requirements to employment of persons with disabilities

Not only the period for which assessment is made, but also criteria for including employed persons with disabilities were changed. The sole principal criterion used to be such person’s primary employment. The amount of such person’s salary did not matter. A person could work reduced hours or be on unpaid leave, and still be included in the ratio.

Since 2026, employing persons with disabilities solely for the sake of compliance with the law, or purely pro forma approach, are no longer acceptable. Not only the person has to work at the company on principal employment to be included, but such person’s salary for the full month worked must exceed minimum salary.

This does not mean that a person with a disability cannot have reduced working hours. However, the person’s salary for the time worked in the month must be above minimum wage even under such conditions  – otherwise, the person will not be included in the ratio. Thus, for example, if a person with disability is employed part-time (0.5 FTE), then the payment for such part-time position must be more than UAH 8647 (minimum wage since 01.01.2026.).

Persons employed as interns may also be included in the ratio of employment of persons with disabilities, pursuant to the Law of Ukraine No. 5067-VI of July 5, 2012 On Employment of the Population. We would like to emphasize that only the period of internship (even one month) when a person with a disability receives the salary above minimum wage is included. 

The changes also concern this issue. A certificate issued by a Medical-Social Expert Commission (MSEC), which an employee submitted at the time of initial employment,  used to be sufficient. Effective from January 1, 2025, persons with disabilities must provide an extract from the decision of the expert commission on the status of a person with a disability and a copy of the pension certificate or the certificate of a beneficiary receiving state social assistance, which is paid in lieu of a pension.

Please note that a certificate issued by MSEC still remains a supporting document in some cases. Thus, in particular, this concerns the certificates issued by MSEC before January 1, 2025:

-           they remain in effect during their period of validity. For example, a certificate was issued by MSEC on 01.06.2024. and remains in effect until 01.06.2026. This certificate may be used to confirm the assigned disability group. However, before the expiration thereof, an employee must obtain an extract from the decision of an expert team on determining disability and provide it to the employer;

-             for persons with a lifetime disability status, certificates issued by MSEC are still used to confirm the assignment of a disability group. Such persons do not necessarily have to obtain the document of a new type, but may obtain it voluntarily or by court order. 

Not all payments are taken into account to determine the amount of average monthly salary. In order to determine the average monthly salary for the calculation of the target contribution, the amounts subject to the Single Social Contributions that are paid to the employees included in the calculation of the average number of FTEs are taken into account, such as:

-          Basic and additional salary;

-          Other incentive and compensatory payments, including those paid in kind

The following payments are not included in the calculation of average monthly salary:

-          Salary to employees engaged in hazardous or harmful work;

-          Salary and allowances to the employees called up for military service, mobilized or assigned to basic military training (if paid by the employer);

-          Payments under civil agreements;

-          Maternity allowance;

-          Payment for the first five days of the sick leave at the employer’s expense;

-          Sick leave benefit;

The targeted contribution must be paid within 10 calendar days after the deadline for the filing of such a report. A third party may not pay the targeted contribution for the employer. 

As the targeted contribution is implemented, liability is imposed for a default on the targeted contribution and failure to file reports. A fine and penalty is charged for a default on the targeted contribution or its late payment.

The amounts of penalties are:

-          for a default on (failure to transfer) or late payment (late transfer) of the contribution – 7% of amounts not paid on time;

-          for adjustment of contributions not assessed on time, which is made by a regional office of the PFU or by the payer independently – 10% of the specified amount for each reporting quarter in which such an amount was adjusted. However, the penalty may not exceed 50% of the adjustment amount;

-          for failure to submit, late submission, or non-compliance with prescribed format of the reports on assessment of the contribution  – 10 times the minimum non-taxable income of UAH 170;

Outstanding contributions are arrears subject to the late charge at 0.1% of the underpaid amount for each day of delay.

The penalty shall be accrued from the first calendar day after the deadline for the respective contribution until the payment is actually made (accrued) inclusive. The amounts of penalties and late payment charges under the article mentioned above shall be payable within 10 business days of the receipt of the respective STS decision.

Natalia Shcherbak, accounting and tax consultant