A new 'tax' will be introduced in Ukraine: who will be affected by the changes.

Tax: the new taxation system in Ukraine
Tax: the new taxation system in Ukraine

The Verkhovna Rada has adopted a law on the employment of people with disabilities, which provides for new requirements for employers and the creation of a special fund.

Law No. 5344-d, which has been developed for over two years, makes significant changes in the field of employment for people with disabilities. According to pension law expert Serhiy Korobkin, this law concerns almost all employers who have at least 8 employees.

'In fact, an additional tax is being introduced in the state. On the one hand, the rights and opportunities for people with disabilities are expanding, and on the other hand, employers are obliged either to create jobs or to pay contributions,' Korobkin notes.

According to the new law, from January 1, 2025, employers with a staff of 8 to 25 employees must create at least one job for a person with a disability. For enterprises with more than 25 employees, the quota is 4% of the average number of staff employees. For healthcare institutions and rehabilitation centers, a quota of 2% is set.

In case of non-compliance with the norm, employers must pay a quarterly contribution of 40% of the average monthly salary for the corresponding calendar quarter.

Minister of Social Policy Oksana Zholnovich emphasized that 'the bill significantly brings employment conditions in line with European countries, where over 50% of people with disabilities are employed. Ukraine, however, has only 16% of employed people with disabilities.'

However, the National Assembly of People with Disabilities of Ukraine and the Ukrainian Society of the Blind expressed criticism regarding this law, claiming that it could weaken the existing support system for the employment of people with disabilities.

Additionally, the Ministry of Economy plans to activate Ukraine's labor resources and employ 12.5 million people, an initiative that will affect various categories of individuals.


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