New form of the Report on contribution to support employment of persons with disabilities has been introduced for employers

Press service of the State Tax Service of Ukraine, published 25 September 2026 at 17:39 Chapter: News

From October 1, 2026, employers will submit new Report on the accrual, calculation and payment of contribution to support employment of persons with disabilities. Reports for the 1st – 3rd quarters of 2026 must be submitted not later than November 9, 2026. If contribution amount has been determined – to pay by November 19.

New form of the Report was approved by Order of the Ministry of Finance of Ukraine № 453 as of 25.08.2026, which entered into force on 2509.2026. Document determines procedure for reporting by payers during the period when contribution is administered by the tax authorities.

Who should submit the Report?

Report is submitted by employers and contributors.

Employers are considered legal entities regardless of their organizational and legal form, form of ownership and subordination, individuals-entrepreneurs who use labor of individuals under the terms of employment contract, service contract or under other conditions stipulated by the law, except for civil law contracts, and are responsible for the enterprise and/or institution for the purposes of the Law № 875.

Contributors are employers whose average number of full-time employees in a calendar quarter is 8 or more people and who did not meet standard of jobs for employment of persons with disabilities in this quarter.

Where and when to submit?

Report is submitted to the tax authority at the main registration place within 40 calendar days after the end of reporting quarter. At the same time, transitional procedure has been established for Reports for the reporting periods of 2026. Since Order № 453 entered into force on September 25, and form was put into effect on October 1, 2026, Reports for the I-III quarters of 2026 must be submitted not later than November 9, 2026.

If these Reports determine payable contribution amount, it must be transferred not later than November 19, 2026.

How to submit the Report?

There are two ways:

- in the electronic form – by electronic means. For this purpose, J/F0500701 form is used: J – for legal entities, F – for individuals;

- in the paper form – in person or by mail with a delivery notification and attachment description to the tax authority at the registration place. Sending by mail, the shipment must be made not later than 5 days before the submission deadline.

What to pay attention to when filling out?

For employers who submit the Report without charging contributions, certain lines of the form are not filled in: if submitted in the electronic form, they remain empty, and in the paper form, dashes are put in them.

Contribution payers fill in relevant sections of the Report on a general basis.

Special attention should be paid to the martial law calculating the contribution. Law № 4219-IX provides for a preferential contribution rate of 50 percent of the calculated amount for beginning period of the martial law to the last day of the last month of quarter in which the martial law is terminated or canceled.

Detailed explanations on filling out individual lines of the Report, application of formulas and examples of calculating contribution can be found at the link: https://tax.gov.ua/nove-pro-podatki--novini-/1053827.html.