Employers face fines for absence of persons with disabilities: how to calculate the contribution in 2026

If an employer has not provided the required number of workplaces for persons with disabilities, they are obliged to independently determine the amount of the contribution and pay it to the budget. The Labor and Employment Inspection of the Dnipro City Council explained the procedure for calculating such a contribution.

First, the employment quota is determined for the calculation. For example, if the average number of full-time employees for the quarter is 39, then according to the 4% quota, the employer must provide jobs for two persons with disabilities. If only one such person is actually employed, the quota is considered unmet by one workplace.

The contribution amount is calculated based on the average monthly salary of one employee. The calculation includes the base salary, additional payments, bonuses, and premiums, while sick leave, maternity payments, payments under civil law contracts, and a number of other payments are not included.

According to the formula, the contribution is 40% of the average monthly salary for each month of the quarter multiplied by the number of unfilled workplaces. Thus, if the average monthly salary at the enterprise is 20,000 hryvnias and the quota is unmet by one position, the employer must pay 24,000 hryvnias for the quarter.

At the same time, during martial law, a benefit applies: the contribution amount is reduced by 50%. In the example given, the payment amount will be 12,000 hryvnias.

The inspection noted that the absence of an approved reporting form does not exempt employers from the obligation to independently calculate and pay the contribution. Non-payment may result in arrears, fines, and penalties.

Deadlines for submission and payment

Employers must:

• submit reports within 40 calendar days after the end of the quarter;
• pay the contribution within 10 calendar days after the deadline for submitting the report.

At the same time, the State Tax Service emphasizes: even the absence of an approved reporting form does not exempt from the obligation to pay the contribution.

What liability is provided

For violations of the legislation, the employer may face:

• a fine of 7% of the unpaid contribution amount;
• a fine of up to 50% of the additionally charged contribution;
• penalties for each day of delay;
• a fine for failure to submit or late submission of reports.

Experts also reminded about certain features of fulfilling the quota. In particular, employees with disabilities working part-time and receiving a salary above the minimum are counted towards the quota. At the same time, persons working only under part-time contracts are not counted towards the quota.

Certain categories of persons with disabilities are granted an increased accounting coefficient by law. Under certain conditions, employees with disabilities of group I, as well as some persons with disabilities of group II, may be counted as two persons towards the quota.

The inspection emphasized that in 2026 employers should pay special attention to monitoring compliance with the employment quota for persons with disabilities, as calculation errors may lead to financial sanctions and claims from regulatory authorities.

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