Svitlana Diachenko,
Auditor at AF “AUDIT-INVEST”
For Diia City residents, inclusivity is not just about social responsibility—it involves clear legal and financial logic at the intersection of the Labor Code and the special Law on Diia City. How is the quota calculated? Are gig specialists included? Which ESC (Unified Social Contribution) rate applies? Can you get reimbursed for workplace adaptations? We break it down to the core, without unnecessary theory.
Зміст
1. Key Question: Staff or Gig?
The first thing HR, accountants, and lawyers of a Diia City resident must understand is that the quota for the employment of persons with disabilities is calculated exclusively based on staff employees.
Staff Employees (Labor Code): If a company has 8 or more people hired under employment contracts, the obligation to fulfill the quota arises.
Gig Specialists: Gig contracts fall under civil law relations. As of 2025:
- Gig specialists are not included in the average registered headcount.
- A gig specialist with a disability does not count toward the quota.
- Conversely, gig specialists do not increase the base used to calculate the quota.
Conclusion: If your goal is to fulfill the legal quota, the person with a disability must be hired under a standard employment contract.
2. The 4% Quota: How to Calculate it in 2025
Following Law No. 875-XII:
- 8–25 staff employees → minimum 1 person with a disability.
- Over 25 staff employees → 4% of the average registered headcount.
The calculation is performed based on the results of the calendar year.
3. Consequences of Non-Compliance
The Fund for Social Protection of Persons with Disabilities automatically analyzes data every year by March 10:
- Identifies employers who failed to meet the quota for the previous year.
- Generates administrative and economic sanctions according to Art. 20 of Law No. 875-XII.
Calculations are sent electronically via the employer’s account on the Pension Fund of Ukraine portal.
4. ESC in Diia City: 22% or 8.41%?
This is one of the most common myths. According to the Law on ESC for Diia City residents:
- ESC on the wages of staff employees;
- ESC on the remuneration of gig contracts
Is calculated at the rate of the minimum insurance premium (i.e., 22% of the minimum wage), regardless of actual income.
The reduced ESC rate of 8.41% for persons with disabilities does NOT apply to Diia City residents. Legislation does not provide for a preferential rate for Diia City, even if the employee has a disability status.
5. 2025: Functional Assessment Instead of MSEK
As of January 1, 2025, Ukraine has implemented a significant reform:
- MSEK has been liquidated.
- A digital system for assessing everyday functioning has been introduced.
- Decisions are now made by multidisciplinary medical teams at leading healthcare facilities.
- The system provides for remote sessions and automated expert selection.
For existing statuses:
- Indefinite disability groups remain valid.
- Documents for individuals scheduled for re-examination in early 2025 have been automatically extended for 6 months.
- All payments and benefits are preserved until an assessment is conducted under the new rules.
Status confirmation is now provided via an electronic extract from the expert team’s decision (through the eHealth system). Employers are entitled to request health-related documents only to verify the absence of contraindications for specific job duties.
6.State Compensation for Workplace Adaptation
For Diia City residents, this program is particularly practical, as the IT work format allows for flexible adaptation of workspaces.
Who can receive compensation?
- Diia City residents (legal entities) who have employed a person with a disability (including veterans with disabilities).
- The employment date must be no earlier than 90 days before submitting the application.
- The employee must be an insured person.
- Compensation is not provided if the individual worked for the same employer within 180 days prior to the new employment.
Compensation Amount
Actual expenses for already purchased assistive devices (as per CMU Resolution No. 893) are reimbursed, up to:
- 15 minimum wages — for persons with Group I disabilities.
- 10 minimum wages — for persons with Group II disabilities.
The calculation is based on the minimum wage as of January 1 of the year the decision is made.
How to apply:
- Online via the Diia portal (using a qualified electronic signature/KAZ);
- Offline through a specialized employment center.
Review takes up to 10 business days, and funds are transferred within 5 days.
7. Legal Foundation
- aw No. 1667-IX “On Stimulating the Development of the Digital Economy in Ukraine”;
- Law No. 875-XII “On the Basics of Social Protection of Persons with Disabilities in Ukraine” (Articles 19–20);
- CMU Resolution No. 893 dated August 22, 2023;
- Tax Code of Ukraine (TCU): Sub-clause 170.14¹.2 and Clause 167.2 (5% tax rate for Diia City residents).
Please note: Starting January 1, 2026, the procedure for determining the employment quota will change (new Art. 18-2 of Law No. 875-XII). Detailed information can be found in our article “Contribution to Support the Employment of Persons with Disabilities: New Rules for Employers” dated November 7, 2025.
Short Checklist for a Diia City Resident
- Count your staff: Include only those under labor contracts (Labor Code).
- Choose the format: To fulfill the quota, use only employment contracts.
- Check documents: Ensure you have the electronic extract of the functional assessment.
- Evaluate compensation: Recover costs for workspace adaptation through Diia.
Summary: For a Diia City resident, inclusivity is not a risk but a managed process with clear rules, financial instruments, and predictable outcomes.
