Employment of Persons with Disabilities: Key Changes and Risks for Employers

On March 19th, an online meeting was held as part of ITU Legal Talks, organised by the IT Ukraine Association with the participation of legal partner — EBS. The topic of the meeting was   ‘Employment of Persons with Disabilities: The 2026 Reform’.

 

 

The speakers of the event, Kateryna Harbuz, Partner, Legal Practice Leader at ITU Partner EBS, and Kateryna Brovka, Lawyer at ITU Partner EBS, outlined the changes introduced by Law No. 4219 and their impact on businesses. They clarified the legal aspects of choosing between the quota and the contribution, analysed liability, inspections, and financial risks in 2026, and explained the new quarterly monitoring framework — what exactly is changing and what businesses should expect.

 

Among the information shared:

 

In 2026, Law No. 4219 changes the approach to the employment of persons with disabilities — shifting from formal compliance with quotas to a rights-based model grounded in equality, non-discrimination, and genuine integration into the workplace.

 

Within this framework, businesses are viewed as partners of the state rather than merely regulated entities.

 

Previously, regulation focused on definitions and formal requirements. The new model instead emphasises safeguarding employees’ rights and creating conditions for their full participation in the labour process.

 

Reasonable accommodation as a core requirement

 

One of the key requirements is “reasonable accommodation” of the working environment. This refers to adapting working conditions to the needs of an individual employee — from workplace adjustments to revising job functions or work formats.

 

In particular, this may include:

• adapting equipment or the workplace;
• flexible working hours or remote work arrangements;
• reassignment to another position with the employee’s consent;
• additional support or provision of an assistant;
• accessible communication formats (including sign language interpretation).

 

Compensation for employers

 

The state provides for the possibility of compensating employers’ expenses or offering subsidies. To obtain this, an employer must submit an application, and the State Labour Service will assess the justification and effectiveness of the measures.

 

Compensation is not granted if:

• there are outstanding liabilities (wages, social contributions, or other payments);
• the company is undergoing bankruptcy or liquidation;
• there is repeated funding for the same individual;
• the employer’s co-financing share is insufficient.

 

Return of an employee to work

 

A separate set of changes concerns the return of an employee to work after a disability is established. The law provides the right to return to the previous employer, taking into account the individual rehabilitation programme and working conditions.

 

If the disability is work-related, the employer is obliged to ensure such return within up to four months.

 

However, these guarantees do not apply in cases of:

• violation of occupational health and safety rules by the employee;
• being under the influence of alcohol or other substances.

 

Liability for violations

 

The reform also changes the approach to liability. In the event of a violation of an employee’s rights, the employer must pay compensation amounting to three times the average salary for the period of violation, but not exceeding six months.

 

New quota model

 

The mechanism for meeting the employment quota is significantly updated. It is no longer annual but calculated on a quarterly basis. Only employees whose wages exceed the minimum wage are counted towards compliance.

 

The basic parameters are as follows:

• 8–25 employees → 1 position;
• more than 25 employees → 4% of the workforce;
• for certain sectors (healthcare, social services) → 2%.

 

Quota or contribution: business choice

 

From 2026, employers effectively choose between employing persons with disabilities or paying a targeted contribution if the quota is not met. The contribution is administered by tax authorities, while reporting and monitoring are handled through the state system.

 

The contribution applies to employers who:

• have 8 or more employees;
• have not met the quota.

 

Contribution calculation

 

The contribution is calculated based on the average salary and the number of “unfilled” positions. Importantly, during martial law, a reduced coefficient applies — 50% of the calculated amount.

 

Oversight of compliance is divided between different authorities: the State Labour Service monitors adherence to the quota, while the Pension Fund verifies the accuracy of calculation and payment of contributions.

 

In case of incorrect inclusion of an employee in the quota, the employer must independently recalculate and pay the contribution for the entire period of non-compliance.

 

Reporting and deadlines

 

The reporting period is a quarter. It is expected that reports will be submitted within approximately 40 days after the end of the reporting period, and contributions must be paid within 10 days after the reporting deadline.

 

Financial penalties are also предусмотрені for violations of deadlines or payment procedures.

 

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