{"id":4499,"date":"2026-10-31T13:35:43","date_gmt":"2026-10-31T11:35:43","guid":{"rendered":"https:\/\/audit-mk.com.ua\/vnesok-osoby-z-invalidnistiu-zvit-9-lystopada-2026\/"},"modified":"2026-10-31T13:35:45","modified_gmt":"2026-10-31T11:35:45","slug":"vnesok-osoby-z-invalidnistiu-zvit-9-lystopada-2026","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/vnesok-osoby-z-invalidnistiu-zvit-9-lystopada-2026\/","title":{"rendered":"Report on the contribution for persons with disabilities by 9 November 2026: what NGOs and companies file"},"content":{"rendered":"

<\/p>\n

By 9 November 2026 every employer in Ukraine, including NGOs and charitable foundations, files with the State Tax Service (STS) the report on the contribution for the employment of persons with disabilities for Q1, Q2 and Q3 2026 at once. If a contribution is due for Q3, it is paid by 19 November. The report is filed even when the contribution is zero.<\/p>\n

This is the first report on the new form, and it goes to the tax service rather than to the Social Protection Fund. Below is where these deadlines come from, who they apply to and how to avoid a fine for the first two quarters for which no report form existed.<\/p>\n

What changed<\/h2>\n

Law of Ukraine No. 4219-IX of 15 January 2025 replaced the former sanctions for failing the employment quota for persons with disabilities with a contribution administered by the STS. Under article 18-2 of the Law \u00abOn the Fundamentals of Social Protection of Persons with Disabilities in Ukraine\u00bb (No. 875) the base reporting period is the calendar quarter.<\/p>\n

The report form was approved by Ministry of Finance order No. 453 of 25 August 2026 (registered with the Ministry of Justice on 7 September 2026 under No. 1217\/46611). The order took effect on 25 September 2026. That is why the Q1 and Q2 reports could not physically be filed earlier, and the STS clarified that they are filed within 40 calendar days after the end of the quarter in which the order took effect, that is together with the Q3 report, by 9 November 2026. STS clarification: tax.gov.ua<\/a>.<\/p>\n

Electronic formats: J0500701 for legal entities, F0500701 for sole traders. There is no separate completion procedure; the notes to the form, Law No. 875, the Tax Code and STS clarifications are the guidance.<\/p>\n

\n\n\n\n\n\n\n\n\n
Period<\/th>\nReport (form J0500701; sole traders F0500701)<\/th>\nPayment of the contribution, if due<\/th>\n<\/tr>\n<\/thead>\n
Q1 2026<\/th>\nBy 9 November 2026 (together with Q2 and Q3)<\/td>\nDeadline was 20 May 2026; no fine or interest if the report is filed by 9 November and the contribution was paid on time<\/td>\n<\/tr>\n
Q2 2026<\/th>\nBy 9 November 2026<\/td>\nDeadline was 19 August 2026; same relief condition<\/td>\n<\/tr>\n
Q3 2026<\/th>\nBy 9 November 2026<\/td>\nBy 19 November 2026<\/td>\n<\/tr>\n
Q4 2026<\/th>\nBy 9 February 2027<\/td>\nBy 19 February 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Who is affected<\/h2>\n

All employers subject to the employment quota for persons with disabilities. NGOs, charitable foundations, religious organisations and project offices of donor programmes with employees are employers too and file on the same basis. Non-profit status does not exempt them.<\/p>\n

The report is also filed when the quarterly contribution is zero: the quota is met, an employee with a disability is on the payroll, or no contribution arises under the calculation. A nil report confirms to the tax office that you are within the law.<\/p>\n

What to do and by when<\/h2>\n
    \n
  1. By 5 November.<\/strong> Check the average headcount for each quarter of 2026 and the number of employees with disabilities for whom documents are on file (medical commission certificate or disability conclusion, employee’s application). Without documents in the personnel file an employee cannot be counted towards the quota.<\/li>\n
  2. By 5 November.<\/strong> Update the reporting software to format J0500701 and check that it picks up the data by quarter.<\/li>\n
  3. By 9 November.<\/strong> File three reports: for Q1, Q2 and Q3 2026. If the 9th fell on a weekend the report could be filed on the next business day; in 2026 9 November is a Monday, so there is no shift.<\/li>\n
  4. By 19 November.<\/strong> Pay the Q3 contribution if one is due. The contribution is paid within 10 calendar days after the filing deadline.<\/li>\n
  5. For Q1 and Q2.<\/strong> If a contribution was due, check that it was paid by 20 May and 19 August 2026. According to the STS, fines and interest for these periods are not applied if the report is filed by 9 November and the contribution was paid on time.<\/li>\n
  6. Keep the receipts<\/strong> confirming acceptance of each of the three reports. After the Electronic Cabinet outage of 24 to 28 October this matters even more; see our article on the outage<\/a>.<\/li>\n<\/ol>\n

    Penalties<\/h2>\n