Main points
- The Pension Fund is introducing new standardized forms for reporting the acquisition or loss of special status by persons with disabilities.
- Employers can submit documents online through the PFU portal or in paper form in two copies.
PFU introduces new rules for employers of people with disabilities / work.ua
The Pension Fund is preparing new rules for employers who employ people with disabilities. This concerns the procedure for notifying about the acquisition or loss of special status – the relevant draft has already been published.
What changes are being prepared regarding the employment of people with disabilities?
The document should streamline the procedure, which was previously quite vague, and clearly define how businesses should communicate with the PFC, the fund reported.
What exactly is changing? It is planned to introduce a single procedure for two categories:
- Enterprises or sole proprietors for the labor integration of people with disabilities
- Sheltered employment enterprises
Separately, standardized forms are introduced – for obtaining status, losing it, and even withdrawing a message.
How to submit documents?
Employers are left with several options:
- online through the PFU portal with KEP
- via Action (if technically possible)
- in paper form – in person or by mail
In paper format, documents are submitted in two copies, one of which is returned with a note of acceptance.
Why is this important? In fact, the PFU is trying to standardize the process and make it more transparent: a single procedure appears, confusion with documents decreases, and state control is strengthened.
Note! PFU translates the process into a more controlled and standardized model. For businesses, this means less uncertainty, but more responsibility for the correctness of the data provided.
Why don't businesses hire people with disabilities?
60% of Ukrainian companies cannot find employees with disabilities who meet their qualification requirements, according to a study conducted by the Confederation of Employers of Ukraine.
The main problem, according to Confederation advisor Rodion Kolyshko, remains the lack of specialists with appropriate training , as well as the lack of established communication channels between employers and potential employees.
Attention : Businesses are unable to directly reach out to people with disabilities or at least provide them with information about vacancies.
The majority of companies – 92% – do not receive any support in finding such personnel from either the state or the public sector. Because of this, almost half of companies (48%) are forced to turn to their own acquaintances in search of employees with disabilities.
Jobs for people with disabilities 2026: how have the rules changed?
Updated rules for the employment of people with disabilities have come into effect in Ukraine since January 1, 2026. They are explained by CMS Ukraine advisor Mykola Geletiy, writes RBC-Ukraine.
The key change is that now compliance with the standard is monitored quarterly, and instead of classic fines, a targeted contribution has been introduced according to a special formula. Depending on the number of employees:
- up to 8 people – no requirement;
- 8 – 25 people – 1 workplace;
- over 25 – 4% of the state;
- for individual institutions (medicine, education, social sphere) – 2%.
A disabled employee is counted only if he/she works at his/her main place of work and receives a salary above the minimum wage (8,647 hryvnias). Persons with disabilities of Group I or certain categories of Group II may be counted as two units.
What replaced fines? Instead of fines, there is a targeted contribution. Formula: 40% × average salary × 3 months × (difference between the standard and the actual figure). During martial law, the amount is reduced by 50%.
What are the changes in reporting?
From now on, employers will independently:
- calculate the standard indicator for their enterprise;
- determine whether the standard has been met in the relevant quarter;
- submit reports on the accrual and payment of contributions to the Pension Fund of Ukraine at the place of registration.
- The reporting deadlines correspond to the reporting deadlines for the payment of the Unified Social Security Tax.
If the standard is not met in the reporting quarter, the employer must pay the targeted contribution to the Pension Fund within 10 calendar days after the reporting deadline.
What do employers advise?
The expert advises businesses now:
- calculate your norm
- check employee compliance with requirements
- choose between hiring or paying a fee
- prepare for quarterly reporting
What else could change in support for people with disabilities?
In Ukraine, assistance for people with disabilities may be reviewed. This concerns bill No. 14191 on the formation of comprehensive state support and increasing social guarantees for families with children with disabilities and people with disabilities since childhood. This was announced by Danylo Hetmantsev, Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy.
Hetmantsev explained the problem of the situation: many vulnerable categories of the population lose their benefits when they go to work. And under these circumstances, working simply becomes unprofitable.
Danylo Hetmantsev
Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy
And this is exactly what we are trying to change with Bill No. 14191. So that support does not disappear when parents are employed, because the need to care for a child with a disability does not disappear when parents are employed. So that payments are at least a little closer to real costs.
Danylo Hetmantsev said that he called on the Working Group to take into account the following proposals:
- The bill should be financed by the state.
- The subsistence minimum does not correspond to reality, so we need to “attach” to the minimum wage.
- There should be a separate allowance for care, not an allowance. So that it is not a question of an alternative for parents: either work or care for the child.
- The institution should not independently collect social assistance from children with disabilities or persons with disabilities since childhood into its own account as payment for maintenance – without determining the specific cost of the accommodation service and a contract for the provision of such service.