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From 01.01.2026, large-scale changes in the sphere of employment of persons with disabilities will come into force. They are introduced by the Law of Ukraine dated 15.01.2025 No. 4219-IX, which significantly changes the rules for fulfilling the quota, the procedure for accounting for such employees, and the mechanism of employer liability. The new requirements become stricter, but at the same time replace the old system of fines with a more transparent mechanism — a targeted contribution.

Employment Quota: Key Innovations from 2026
The main change is the transition from annual control to quarterly control. Employers will no longer be able to “catch up” on indicators at the end of the year: each quarter is evaluated separately.
From 2026, the quotas will be:
• from 8 to 25 employees — one workplace for a person with a disability;
• over 25 employees — 4% of the average staff number per quarter;
• healthcare institutions, rehabilitation, and educational organizations — 2%.
The indicator is determined based on the average number of employees according to the rules of Instruction No. 286. Employees engaged in work from the Lists of heavy, harmful, or dangerous working conditions are not included in the calculation.

Who Counts Towards the Quota: New Salary Requirements
Currently, the fact of a person with a disability being on staff at their main place of work is sufficient — regardless of the amount of time worked or the salary amount.
From January 1, 2026, this approach changes: an employee with a disability will be counted towards the quota only on the condition that their accrued salary exceeds the minimum wage for a fully worked month.
That is, employees with part-time work, low salaries, or zero accruals will not be included in the quota.
Example: if the salary is UAH 10,000 for 0.5 FTE, the salary will be UAH 5,000, which is less than the minimum. Such an employee is not counted. The employer needs to either increase the salary or otherwise ensure the minimum wage is exceeded.
This effectively makes the practice of “hiring for show” impossible.

Targeted Contribution Instead of Fines
Administrative-economic sanctions, which were collected for many years for non-fulfillment of the quota, are abolished. Instead, a targeted contribution to support the employment of persons with disabilities is introduced, which is paid only in case of non-fulfillment of the quota.
Contribution formula: 40% of the average monthly salary × number of months in the quarter × (shortage of employees with disabilities).
During the period of martial law, a reduced coefficient applies — 50% of the base contribution.
Late payment of the contribution entails a fine: 7% — for late transfer; 10% for each period in case of additional accrual after an inspection (but not more than 50%). Approval of a separate procedure for calculation and administration of the contribution is expected.

Return of Reporting
Despite the previous cancellation of the F4-FSSI report, employers will have to report again.
From 2026, a report on the accrual and payment of the targeted contribution is introduced, which will be submitted to the Pension Fund together with the deadlines for reporting on the Unified Social Contribution (ESV).
For failure to submit or lateness, a fine is provided — UAH 170.
The report form must be approved by a separate regulatory act.

Practical Recommendations for Employers
To avoid unnecessary expenses in 2026, it is advisable to:
• check the average number of employees per quarter;
• analyze the salaries of employees with disabilities and adjust them if necessary;
• review HR policy to avoid a shortage of the required number of workplaces;
• monitor the appearance of the approved procedure for paying the contribution and the reporting form.

Conclusion
From 2026, the rules for the employment of persons with disabilities become more structured and demanding. Quarterly control, the salary criterion, and the mandatory targeted contribution stimulate employers not to formally “close” the quota, but to ensure real employment and decent working conditions. Proper preparation for the new requirements will allow avoiding financial losses and liability.

The introduction of the student employment contract, provided for by the Law of Ukraine “On Vocational Education” dated 21.08.2025 No. 4574-IX (hereinafter – the Law) and the updated Art. 21 of the Labor Code of Ukraine (KzPP), has created a new format of cooperation between employers and education seekers. Such a contract combines the student’s studies with real labor activity by profession and allows enterprises to attract future specialists even during their studies. However, it is important for the employer to correctly formalize all stages and take into account specific legislative requirements.

1. Who can be parties to the contract
   A student employment contract is concluded between an education seeker — a student, cadet, or listener of a vocational education institution — and an employer. The subject of the contract is the performance of labor functions within the educational program, particularly within the framework of the dual form of education.
2. Duration of the contract
   The Law explicitly defines limitations: the term of a student contract cannot exceed the term of study. After the completion of the educational program, the contract terminates automatically.
3. Main stages of formalization
   Before concluding an employment contract, the employer and the educational institution sign a cooperation agreement regarding practical training. Next, the student submits an application for employment, the employer issues an order and concludes a written student employment contract. As with regular employment, it is necessary to notify the State Tax Service and conduct safety briefings.
4. Conditions that must be defined in the contract
   – job title and labor functions in accordance with the educational program;
   – work schedule, coordinated with the study schedule;
   – term of the contract and grounds for termination;
   – amount of remuneration (not lower than the minimum).
   The Law establishes guarantees: the employer must ensure working conditions in accordance with labor safety legislation, and the use of students for work not related to the educational program is prohibited (Art. 17 of the Law). Remuneration for work performed is paid on the basis of the employment contract.
5. Features of the work regime and guarantees
   A student cannot be engaged in overtime work on study days (Art. 63 of the Labor Code). Periods of study may be counted towards the length of service granting the right to leave (Art. 82 of the Labor Code). Learning results are taken into account when upgrading qualification ranks (Art. 203 of the Labor Code).

Conclusion
A student employment contract is a tool that allows an employer to invest in personnel training while simultaneously adhering to special rules that protect the rights of the education seeker. A properly drafted contract minimizes risks and ensures transparent, legal labor relations.

On 31.10.2025, the President signed the Law of Ukraine dated 09.10.2025 No. 4630-IX “On Amendments to Certain Laws of Ukraine Regarding the Organization of Labor Relations Under Martial Law.” On 03.11.2025, the document was published in the official publication “Holos Ukrayiny”. Therefore, its norms will start to operate on 03.12.2025.
The Cabinet of Ministers must make changes to the Procedure for reservation of employees during this term.

Let us recall, changes are being made to para. 4 part 1 art. 25 of the Law of Ukraine dated 21.10.1993 No. 3543-XII “On Mobilization Preparation and Mobilization.”

The new edition of this norm provides that at enterprises, in institutions and organizations which are critically important for ensuring the needs of the Armed Forces of Ukraine, other military formations or the functioning of the economy and ensuring the livelihood of the population in a special period, including ultimate beneficial owners of such enterprises who are not their employees.

Military-liable employees of enterprises, institutions and organizations are also subject to reservation, regardless of the number of reserved persons, which are critically important for ensuring the needs of the Armed Forces of Ukraine, other military formations or the functioning of the economy and ensuring the livelihood of the population in a special period in the sphere of the defense-industrial complex:

• who lack or have improperly processed military registration documents;
• and/or who are not on military registration;
• and/or who have not updated personal data specified in subparagraph 1 of paragraph 2 of section II “Final and Transitional Provisions” of the Law of Ukraine dated 11.04.2024 No. 3633–IX “On Amendments to Certain Legislative Acts of Ukraine Regarding Separate Issues of Military Service, Mobilization and Military Registration”;
• and/or who are wanted for violation of military registration rules, legislation on defense, mobilization preparation and mobilization.

The term of reservation of such military-liable employees cannot exceed 45 calendar days from the day of concluding the employment contract.
In case of elimination by such military-liable employee during the term of reservation of violations of military registration rules, such employee is subject to reservation on general grounds in the order defined by this Law and regulatory legal acts of the Cabinet of Ministers of Ukraine adopted for its implementation.

Reservation of such military-liable employees does not exempt them from liability established by law for violation of military registration rules, legislation on defense, mobilization preparation and mobilization.

The Parliament of Ukraine has passed Bill No. 13335, which amends legislation on mobilization and military registration. The document aims to regulate the temporary reservation of employees at critically important enterprises, even if they have violations related to their military registration.

Please note: The law is not yet in effect. It will become legally binding only after its official publication.

Legal Background
Bill No. 13335 was developed to ensure the uninterrupted operation of enterprises designated as critically important for the economy or the defense industry. Its main goal is to mitigate staffing risks when key specialists cannot be hired or reserved due to formal violations in their military records (e.g., missing documents, outdated data, or “wanted” status).

Key Provisions of the Law:

Reservation with Registration Violations:
Allows for the temporary reservation of employees at critically important enterprises for up to 45 calendar days, even if they:

• Are not on military registration.
• Have improperly оформленими military documents.
• Have not updated their personal data or are listed as “wanted” for registration violations.

One-Time Opportunity: This option can be used only once per calendar year for each specific employee.

Obligation to Resolve Issues: During the reservation period, the employee is required to bring their military registration documents into compliance with the law. Failure to do so may grant the employer the right to terminate the employment contract.

Probationary Period: For new hires, an employment contract with a probationary period of up to 45 days is permitted, during which their military registration must be settled.

Conclusion
Bill No. 13335 is a significant step toward supporting critically important enterprises. However, it is crucial to monitor its official publication. Only after being published in official outlets like “Holos Ukrayiny” or “Uryadovy Kuryer” will the law become effective and applicable in practice.