On 21 October 2026, the Ministry of Social Policy published a draft law amending the Labor Code and Tax Code to strengthen employment guarantees for persons with disabilities. The proposal requires employers with more than 20 employees to conduct individual workplace assessments and implement reasonable accommodations, with costs partially offset by a new tax credit against Unified Social Contribution (USC) liabilities. Non-compliance may trigger fines up to 50 minimum wages per violation.
Key Takeaways
- Mandatory Accommodation Plans: Employers must develop and approve individual accommodation plans within 30 days of hiring a disabled employee, covering physical workspace, assistive technologies, and flexible scheduling.
- Tax Incentive Mechanism: A refundable tax credit of up to UAH 50,000 per adapted workplace per year will be available against USC, claimable through quarterly tax returns starting Q1 2027.
- Reporting Requirements: Companies must include disability accommodation data in annual statistical reporting (Form No. 1-PV), subject to State Labor Service audits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement