From January 1, 2026, employers in Ukraine must meet quarterly standards for the employment of persons with disabilities and pay a targeted contribution in case of non-compliance. For the first time, budgetary institutions will also be required to pay, and the amount of the contribution will be determined depending on the average salary and the number of unoccupied jobs for people with disabilities.

This is stated in the Law of Ukraine " The innovations are designed to make the system more transparent, efficient and fair, both for employers and for employees with disabilities themselves.. The new law establishes three levels of employment standards for persons with disabilities. Namely:.

At the same time, employers employing persons with Group I disability or Group II with visual impairment or mental disorders will be able to count one person as two working units. That is, such people will be considered “one for two”.

The contribution amount will be calculated using the formula: 40% of the average monthly salary? number of months in a quarter? the difference between the standard and the actual number of employed persons with disabilities. The funds received will be transferred to the State Fund for Social Protection of Persons with Disabilities, which is a component of the state budget.

Unlike previous years, when administrative and economic sanctions did not apply to budgetary organizations, now everyone will have to pay the targeted contribution. The calculation will take place in accordance with the Instructions on statistics of the number of employees, approved by the State Statistics Committee. The calculation will not include workplaces with harmful or dangerous working conditions determined based on the results of certification of workplaces.