Contribution for Supporting Employment of Persons with Disabilities – Where and How to Pay
The Main Department of the State Tax Service in Kyiv Region announced the procedure for accounting and crediting payments in connection with the introduction of a new contribution to support the employment of persons with disabilities.
From January 1, 2026, the Law of Ukraine dated 15.01.2025 No. 4219-IX "On Amendments to Certain Legislative Acts of Ukraine Regarding Ensuring the Right of Persons with Disabilities to Work" came into force, which provides for the introduction of the respective contribution.
According to Article 10 of the mentioned law, contributions are credited to accounts opened in the central executive authority responsible for treasury servicing of budget funds. Payments are made under the budget revenue classification code 50070100 "Funds received from employers' payment of contributions, fines, and penalties for non-payment or violation of the payment procedure of such contribution."
The contribution payment is made to the State Budget of Ukraine at the taxpayer's primary registration place.
The tax service emphasized that the implementation of the new mechanism should ensure the correct reflection of receipts in the State Tax Service's information and communication system and the timely crediting of payments.
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