From 25.09.2026, Order of the Ministry of Finance of Ukraine as of 25.08.2026 № 453 “On approval of the Report form on the accrual, calculation and payment of contribution to support employment of persons with disabilities” entered into force, registered in the Ministry of Justice of Ukraine on 07.09.2026 under № 1217/46611 (hereinafter – Order № 453).
1. Who needs to submit the Report?
Report must be submitted by employers and payers of contribution to support te employment of persons with disabilities (contribution).
This is due to requirements of Sub-paragraph 1 Paragraph 2 Section II “Final and transitional provisions” of the Law of Ukraine № 4219-IX as of 15.01.2025 “On amendments to certain legislative Acts of Ukraine on ensuring right of persons with disabilities to work” (hereinafter – Law № 4219), which provides for application of Article 182 of the Law of Ukraine № 875-XII as of 21.03.1991 “On fundamentals of social protection of persons with disabilities in Ukraine” (hereinafter – Law № 875) taking into account certain peculiarities for a period of performance of functions for administration of contribution by the tax authorities.
Employers are considered legal entities regardless of organizational and legal form, ownership form 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 purposes of the Law № 875.
Contribution payers are employers whose average number of the full-time employees in the accounting staff in a calendar quarter is eight or more employees and who in this quarter did not fulfill obligation regarding the standard of working places for the employment of persons with disabilities.
2. Where should the Report be submitted?
Report must be submitted to the tax authority at the main registration place.
This is due to the same requirements of Sub-paragraph 1 Paragraph 2 Section II “Final and transitional provisions” of the Law № 4219.
3. When should the Report be submitted?
Report is submitted within 40 calendar days following the last calendar day of the reporting quarter to the tax authorities. Contribution must be paid within 10 calendar days following the last day of deadline for submitting the Report.
At the same time, according to Paragraph 2 of Order № 453, it is stipulated that Reports for the reporting periods of 2026, deadlines for submission of which occurred before Order № 453 came into force, have to be submitted within 40 calendar days following the last calendar day of the reporting quarter in which this Order came into force.
Therefore, taking into account date of entry into force of Order № 453, Reports for the I – III quarters of 2026, starting from 01.10.2026 (date of entry into force of the form) must be submitted not later than 09.11.2026. If these Reports contain amounts of calculated and accrued contribution, such amounts must be paid not later than 19.11.2026.
4. How to submit the Report?
Report can be submitted in one of the following ways:
on paper – in person or by mail (with a delivery notification and description of the attachment) to the tax authority at the registration place. If Report is sent by mail, such sending must be made not later than five days before deadline for submitting the Report;
in electronic form – by electronic communication means in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic identification and electronic trust services". In this case, the document is filled out in the form J/F0500701 (J – for legal entities, F – for individuals).
5. It is worth paying attention.
If the Report is submitted by the employer, then lines 091-093, 1–5 sections I, 1–3 sections II, 1–5 sections III remain blank (for the Report in electronic form) or are crossed out (for the Report in paper form).
If the Report is submitted by the contributor, then a mark is placed in one of lines 091-093, and 1–5 sections I, 1–3 sections II, 1–5 sections III are filled in on a general basis, taking into account description of the specified lines and notes to them.
Filling out line 3 of section II, the contributor must use the formula:
40% * line 2 of section II * N * line 5 of section I, where N is a number of months in the quarter (by default it is 3, but in some cases it may take on other values – this will be considered in more detail in the simulated scenarios).
If the Report is submitted for the reporting period, which falls on a period from the beginning of martial law in territory of Ukraine and until the last day of the last month of the quarter in which martial law will be terminated or canceled, then the contributor must use the formula:
(40% * line 2, Section II * N * line 5, Section I) * 50%.
This approach to the preferential contribution amount is due to requirements of Paragraph 3,Section II "Final and transitional provisions" of the Law № 4219.