Ukrainians Will Be Credited Even for Unpaid Contributions – How Insurance Experience Will Be Calculated from August 2
From 2 August 2026, legislative changes will come into force in Ukraine, altering the procedure for crediting certain periods of employment towards insurance experience. These innovations are stipulated by the Law of Ukraine dated 9 April 2026, No. 4851-IX, which amends the Law of Ukraine "On Compulsory State Pension Insurance".
What Changes Come into Effect
Specifically, from 2 August, amendments to the Law of Ukraine "On Compulsory State Pension Insurance", introduced by Law of Ukraine dated 9 April 2026, No. 4851-IX, will take effect.
A key innovation is the addition of a new subparagraph 6 to paragraph 31 of the Final Provisions of the law. Henceforth, for the purpose of determining eligibility for an old-age pension, periods of employment will be credited towards insurance experience if the employer accrued insurance contributions for the insured person in an amount not less than the minimum insurance contribution and submitted the relevant reports, even if these contributions were not paid.
What This Means for Employees
The new regulations permit periods of employment to be credited towards insurance experience even when the employer failed to meet the obligation to pay insurance contributions, provided that the contributions were accrued in the required amount and duly reported.
Reference
Since 1 January 2004, information regarding insurance experience, and the accrual and payment of insurance contributions for insured persons, has been accumulated in the personalised accounting system, which forms part of the Register of Insured Persons of the State Register of Compulsory State Social Insurance.
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