The Ukrainian Agri Council (UAC) has appealed to Prime Minister Yuliia Svyrydenko, urging the government to urgently address issues related to reporting requirements and contributions supporting the employment of persons with disabilities.

In its appeal, the UAC notes that Law of Ukraine No. 4219-IX, which came into force on January 1, 2026, introduced changes to the procedure for employing persons with disabilities and paying the corresponding contribution. In particular, the previous annual reporting system was replaced by a quarterly calculation of the employment quota and the submission of quarterly reports.

At the same time, the reporting form that the Ministry of Finance of Ukraine is required to approve for the transitional period has not yet been adopted.

"According to Law No. 875-XII, enterprises are required to submit their reports by May 10, 2026. However, as of today, the new reporting form has not been approved," the appeal states.

Despite this, businesses are already obligated to submit reports for the first quarter within 40 calendar days after its completion, meaning no later than May 10, 2026, and to pay the corresponding contribution within 10 calendar days following the reporting deadline, by May 20.

The UAC emphasizes that the absence of an approved reporting form makes it impossible to comply with legal requirements and creates risks of financial penalties for businesses.

"Enterprises are already required to submit reports and, within a week, pay the contribution. However, compliance with the law is impossible without the necessary implementing regulations being adopted," the appeal stresses.

The legislation provides for a 7% penalty for late payment of the contribution, additional charges of up to 10% for each reporting period (capped at 50%), liability for failure to submit reports or late submission, as well as a penalty interest charge of 0.1% for each day of delay.

In light of these circumstances, the UAC calls on the Cabinet of Ministers of Ukraine to expedite the approval of the reporting form, postpone the deadlines for submitting reports and paying the contribution, and suspend the application of penalties until the reporting procedure is fully regulated.