Employment of persons with disabilities: a new ‘tax’ for business and other changes for employers
Employment of persons with disabilities: a new ‘tax’ for business and other changes for employers
Ukraine continues its European integration process and has taken another important step in this direction. As is known, earlier this year the Verkhovna Rada of Ukraine adopted Law No. 4219-IX “On Amendments to Certain Legislative Acts of Ukraine to Ensure the Right of Persons with Disabilities to Work” (hereinafter, “Law No. 4219-IX”), which will enter into force on January 1, 2026.
With this law, the state has officially changed its approach to ensuring the right of persons with disabilities to work. It provides for the introduction of a new mandatory targeted contribution for businesses, strengthened state oversight, and the implementation of compensation mechanisms.
Let’s take a closer look at the changes and answer the question of what awaits the labor market at the beginning of next year.
Read more in an EVERLEGAL lawyer’s article for LIGA ZAKON at the link.
Focus areas:
- The concept of Law No. 4219-IX
- A new non-“tax” contribution replacing fines
- Employers’ liability for late or incomplete payment of the contribution
- Prohibition of discrimination and the duty of reasonable accommodation
- Guarantees of returning to work after disability is established
Our experts: Oleksandra Kravets, Senior Associate at EVERLEGAL
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