The reporting change
Ukraine’s State Tax Service has announced a new Report on the accrual, calculation, and payment of the contribution supporting employment of persons with disabilities. The form was approved by Ministry of Finance Order No. 453 dated August 25, 2026. The order entered into force on September 25, 2026, and the form became applicable on October 1, 2026.
This is a compliance change rather than a general reminder. The report is intended for employers and other contributors during the period in which the contribution is administered by the tax authorities. It applies to legal entities and individual entrepreneurs that use employees under employment arrangements, subject to the statutory rules.
Who needs to assess the obligation
The State Tax Service identifies employers with an average number of at least eight full-time employees as relevant contributors where the statutory employment standard for persons with disabilities was not met during the quarter. The first step is therefore to calculate the average full-time workforce for each reporting quarter and compare the result with the applicable employment standard.
An employer should not assume that a report is unnecessary merely because no contribution is expected. The reporting requirement and the payment calculation should be assessed separately. Where the report is filed without a contribution charge, certain lines remain blank in the electronic form; in paper filings, dashes are used where instructed.
Transitional deadlines
Reports for the first, second, and third quarters of 2026 must be submitted no later than November 9, 2026. If the report calculates an amount payable, the contribution must be paid no later than November 19, 2026. Future quarterly reports generally follow a 40-calendar-day period after the end of the reporting quarter.
The electronic form is identified as J/F0500701: the J version is for legal entities and the F version is for individuals. Paper filing is also described as available in person or by mail with delivery confirmation and an inventory of the contents. Employers using mail should allow enough time for the statutory mailing requirement.
Calculation controls
The State Tax Service notes that Law No. 4219-IX provides a preferential contribution rate equal to 50% of the calculated amount during the relevant martial-law period, continuing through the last day of the last month of the quarter in which martial law is terminated or cancelled. Employers should document the period used, the workforce count, the employment-standard calculation, and the reason for applying any reduction.
Recommended action list
- Recalculate average full-time headcount for each quarter of 2026.
- Identify whether the employment standard was met.
- Reconcile payroll and HR records to the report’s calculation fields.
- Prepare the J/F0500701 form and retain supporting schedules.
- File by November 9, 2026, and pay any reported amount by November 19, 2026.
- Establish a recurring quarterly calendar based on the 40-day filing period.
A documented review is especially important for employers close to the eight-employee threshold, because a small headcount classification error can affect both filing and payment obligations.