New rules for paying people with disabilities: what has changed since January 1, 2026

On January 1, 2026, new approaches to regulating the remuneration of persons with disabilities came into force in Ukraine. They stem from the adopted Law of Ukraine No. 4219-IX and the provisions of draft law No. 14389, registered in the Verkhovna Rada in January 2026.

The changes are aimed at the practical implementation of the principle of equal pay for equal work and the elimination of situations where disability actually leads to a reduction in an employee’s income.

The principle of equal pay: what remains unchanged

Ukrainian legislation continues to be based on the fundamental rule that

an employee with a disability is entitled to the same remuneration as other employees if they perform work of the same complexity and volume.

This principle is enshrined in:

• Article 43 of the Constitution of Ukraine;
• Article 94 of the Labor Code of Ukraine;
• The Law of Ukraine “On the Fundamentals of Social Protection of Persons with Disabilities in Ukraine”;
• Article 27 of the UN Convention on the Rights of Persons with Disabilities, ratified by Ukraine in 2009.

The new legislative changes do not introduce separate “preferential” or “reduced” rates of pay for persons with disabilities. On the contrary, they clarify the mechanisms that should guarantee full pay without hidden restrictions.

Remuneration and “smart adaptation”: what is the new approach?

Bill No. 14389 directly links remuneration to the employer’s obligation to ensure so-called reasonable accommodation of working conditions.

This refers to adapting the workplace, schedule, or work process so that employees with disabilities can perform their job duties on equal terms and, therefore, receive full wages.

Important point:

the costs associated with such adaptation cannot be offset by reducing the employee’s salary. In other words, the employer does not have the right to pay less on the grounds that the employee needs additional conditions or equipment.

Who finances the costs associated with the terms of remuneration

The new regulations clearly distinguish between:

• salaries paid in full by the employer;
• expenses for ensuring working conditions, which may be compensated.

According to draft law No. 14389, reasonable accommodation measures may be financed from:

• the employer’s own funds;
• local budget funds;
• the State Fund for Social Protection of Persons with Disabilities;
• the Fund of Compulsory State Social Insurance of Ukraine for Unemployment;
• employment promotion programs and grant programs.

Thus, the state recognizes that creating equal working conditions may require additional costs, but offers a mechanism for compensating them without interfering with the level of employee remuneration.

Compensation and subsidies: what they mean for salaries

Compensation and subsidies provided for by law are targeted. They:

• do not replace wages;
• are not part of wages;
• cannot be used to reduce the wage fund.

Their purpose is to create conditions under which an employee with a disability can work on an equal footing with others and receive full payment for the work performed.

Persons with disabilities who are also entitled to compensation are those who:

• are registered as individual entrepreneurs;
• are engaged in independent professional activities.

What this means for employers in practice

From January 1, 2026, employers:

• shall not have the right to set lower wages due to an employee’s disability;
• shall be required to create conditions that allow the employee to perform their job in full;
• may apply for compensation for expenses related to the adaptation of the work process;
• have the obligation to prove if they consider certain measures to be disproportionately burdensome.

In fact, the legislation is moving from a formal declaration of equality to an economically supported mechanism of equal pay.

The new rules for the remuneration of persons with disabilities, which came into force in 2026, establish a clear approach:

disability cannot be a reason for lower wages.

At the same time, the state recognizes the financial burden on employers and offers a compensation system that ensures a balance between social protection for employees and the real possibilities of business. This brings Ukrainian labor legislation closer to European standards and the practical implementation of the principle of equal opportunities in the field of labor.