New reporting requirements for individual entrepreneurs: who needs to submit three reports at once and who faces a fine

Ukrainian individual entrepreneurs with employees who are subject to the employment standard for persons with disabilities must submit new reports. Due to the fact that the relevant form was approved only at the end of September 2026, entrepreneurs will have to report immediately for the first, second and third quarters of 2026.

This is a report on the accrual, calculation and payment of the contribution to support the employment of persons with disabilities.

Who needs to submit a new report

On September 25, 2026, an order of the Ministry of Finance came into force, which approved the form of the relevant report.

The requirement applies to employers for whom the employment standard for persons with disabilities has been established.

The standard provides:

if the number of jobs is from 8 to 25 – it is necessary to employ at least one person with a disability;

if there are 25 or more employees – the standard is at least 4% of the total number of employees.
Why will you have to submit three reports at once

Reporting is required from January 1, 2026, although the form of the document itself was officially approved only at the end of the third quarter.

Therefore, entrepreneurs must separately provide information for the I, II and III quarters of 2026.

According to the deadlines given in the source, the deadlines for quarterly reporting are: for the I quarter – May 11, for the II quarter – August 10, for the III quarter – November 9, for the IV quarter – February 9. If the last day falls on a weekend or holiday, the deadline is postponed to the next working day.

What will happen if the standard is not met

If the employer does not meet the standard for the employment of persons with disabilities, it is necessary to pay a special contribution to support their employment.

Its size is 40% of the average salary of one employee. At the same time, during the period of martial law, as indicated in the source, half of such a contribution is paid.

Primary accounting documents are used for the calculation. The report itself does not replace or duplicate primary accounting documentation.

What is the penalty for an individual entrepreneur

Financial liability is provided for failure to submit or untimely submission of the report.

According to the information provided, the penalty is 10 non-taxable minimum incomes of citizens.

Therefore, individual entrepreneurs with employees should check whether the employment standard for persons with disabilities applies to them and take into account the new reporting requirements for 2026.