Ukraine will introduce a new form for reporting contributions that support the employment of people with disabilities on October 1. The State Tax Service announced the change on Friday, September 25.

The form was approved by Finance Ministry Order No. 453 and applies while tax authorities administer the contribution. Employers with an average quarterly workforce of at least eight staff members may be liable for payment if they fail to meet the statutory disability employment quota.

Reports are normally due to the tax office at the employer’s principal place of registration within 40 calendar days after the end of each quarter. Under transitional rules, filings for the first, second and third quarters of 2026 must be submitted no later than November 9. Any contribution declared in those reports must be paid by November 19.

Businesses may file electronically using form J/F0500701, with separate identifiers for companies and individual entrepreneurs, or submit a paper copy in person or by registered mail. During martial law, the contribution is reduced to 50% of the calculated amount under the applicable legislation.