Starting January 1, 2026, Ukraine will enforce Law No. 4219-IX, which introduces new rules for employing persons with disabilities. These changes not only require the creation of jobs but also impose financial responsibility on businesses that fail to comply. Companies should begin reviewing their HR policies now to avoid fines and penalties.
“If your company employs, for example, 20 people, you must create at least one job for a person with a disability. If you don’t, you’ll be required to pay a targeted contribution,” reminds lawyer Anna Pelykh in a column for ZN.ua, as reported by Humanitarian Media Hub.
The law sets clear quotas: companies with 8 to 25 employees must create one job, while larger companies must ensure that 4% of their workforce consists of persons with disabilities. If these requirements are not met, employers must pay a targeted contribution to the Social Protection Fund for Persons with Disabilities. The amount depends on the average salary, the number of months in the quarter, and the actual number of employed persons with disabilities.
In addition to the contribution, the law introduces penalties for late payments, incorrect calculations, or reporting violations.
At the same time, companies can receive compensation for workplace adaptations—such as equipment modifications or hiring an assistant. This not only helps meet legal requirements but also improves working conditions for everyone.
Businesses aiming to obtain the status of “inclusive employment” or “protected employment” must meet additional criteria. These include the share of employees with disabilities, accessibility of premises, social support, and using income solely for statutory activities. Such companies may qualify for tax benefits and financial support.
Before 2026, businesses should audit their workforce, assess costs, and define a strategy: whether to create new jobs or budget for contributions. This is not just a response to legislative changes—it’s a step toward a more inclusive environment.
