On March 17, 2023, the Procedure for sending the calculation of the amounts of administrative and economic sanctions[1] for non-compliance with the standard of workplaces for employment of persons with disabilities entered into force.
According to the Procedure the PFU[2] sends calculations of the amounts of administrative and economic sanctions through the electronic offices of companies on the PFU electronic services web portal within 5 calendar days from the day of their receipt from the Fund[3].
It should be remembered that the last year the Law[4] was amended and the need to submit reports in form No. 10-POI by employers to the Fund was abolished.
From now on, the Fund will automatically identify employers who did not fulfill the standard of workplaces in the previous year and will send them a calculation of the amount of sanctions in accordance with the Procedure approved by the Fund and the PFU.
At the same time, the provisions of the Law regarding the independent payment of sanctions by employers and the terms of their payment remained unchanged – until April 15 of the year following the year in which the standard was violated. Also, the norm regarding the charging of fines in case of violation of the terms of payment of sanctions remained unchanged.
Therefore, if the employer has failed to comply with the standard of workplaces for the employment of persons with disabilities for the previous year, sanctions may be imposed on such an employer, the calculation of which such an employer will receive in electronic form.
Given the changes made, employers should check the electronic cabinet on the PFU website to see if the corresponding calculation has been received.
At the same time in accordance with the established position of the Supreme Court the employer who submitted reports No. 3-PN, but no person with a disability applied to him for employment, should not pay sanctions.
Thus, if the position of the courts remains unchanged, and if the company submitted reports on form No. 3-PN to the state employment service, administrative and economic sanctions, and fines should not be applied to such an employer.
[1] The Procedure for sending the calculation of the amounts of administrative and economic sanctions payable in connection with non-fulfillment of the standard of workplaces for the employment of persons with disabilities for the previous year, approved by the Resolution of the Board of the Pension Fund of Ukraine dated March 10, 2023 No. 14-1 and the Order of the Fund of Ukraine for the social protection of the persons with disabilities dated March 10, 2023 No. 17
[2] The Pension Fund of Ukraine
[3] The Fund of Ukraine for the social protection of the persons with disabilities
[4] The Law of Ukraine "On the Fundamentals of Social Protection of Persons with Disabilities in Ukraine"
