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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 1, 2026 No. 867

Some questions of the state Social Security Fund of persons with disability

According to part two of article 11 of the Law of Ukraine "About bases of social security of persons with disability in Ukraine", the Cabinet of Ministers of Ukraine decides parts seven of Article 20 of the Budget code of Ukraine:

1. Approve enclosed:

Procedure and conditions of use of means of the state Social Security Fund of persons with disability;

Procedure for return of means of the state Social Security Fund of persons with disability used not for purpose;

Procedure for use of means of the state Social Security Fund of persons with disability for implementation of programs and actions of social protection of persons with disability, their employment and employment.

2. Bring in resolutions of the Cabinet of Ministers of Ukraine of August 26, 2020 No. 783 "Some questions of national social customer service of Ukraine" (The Official Bulletin of Ukraine, 2020, No. 73, Art. 2300; 2024, No. 20, Art. 1294, No. 76, Art. 4484; 2025, No. 8, the Art. 644) and of October 6, 2021 No. 1035 "Some questions of implementation of the state control / monitoring of observance of requirements of the legislation by provision of social support, social services and behind observance of the rights of children" (The Official Bulletin of Ukraine, 2021, No. 81, Art. 5163; 2022, No. 96, Art. 5971; 2023, No. 81, Art. 4623; 2025, No. 87, the Art. 6038) - with the changes made by the resolution of the Cabinet of Ministers of Ukraine of June 24, 2026 No. 810, changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 1, 2026 No. 867

Procedure and conditions of use of means of the state Social Security Fund of persons with disability

1. The presents the Procedure and conditions determine the mechanism of use of means of the state Social Security Fund of persons with disability (further - the state fund).

2. In the presents the Procedure and conditions terms are used in the value given in the Budget code of Ukraine, the Law of Ukraine "About bases of social security of persons with disability in Ukraine".

3. The state fund is component of special fund of the government budget.

4. Sources of forming of the state fund are:

the means arriving from payment of fee by employers on support of employment of persons with disability, penalties and penalty fee for failure to pay or for violation of payment procedure of such fee;

the charitable fees and other receipts which are not prohibited by the legislation;

administrative sanctions for failure to carry out of the standard rate of employment of persons with disability and penalty fee for untimely payment.

5. Means of the state fund are used within actual receipts in the state fund.

6. Means of the state fund have purpose and are used according to the directions of use of the means determined by Item 5 of the Procedure for use of means of the state Social Security Fund of persons with disability for implementation of programs and measures of social protection of persons with disability, their employment and the employment approved by the resolution of the Cabinet of Ministers of Ukraine of July 1, 2026 No. 867 "Some questions of the state Social Security Fund of persons with disability" (further - the Procedure for use of means), according to the budget program "The State Social Security Fund of Persons with Disability for Implementation of Programs and Actions of Social Protection of Persons with Disability, Their Employment and Employment".

7. Receivers of means of the state fund (further - receivers) are employers, in particular companies/entrepreneurs of labor integration of persons with disability and the companies of the protected employment, the educational institutions, subjects of educational activities performing educational activities in the field of informal education, suppliers of social services.

8. Means of the state fund are provided to receivers who meet the following requirements:

absence of debt on salary payment and/or payment of single fee on obligatory national social insurance and/or insurance premiums for obligatory national pension insurance;

absence of debt before the government (local) budget on tax payment, charges, payments, control of which collection is imposed on tax authorities;

absence of debt on payment of fee on support of employment of persons with disability and administrative sanctions for failure to carry out of the standard rate of employment of persons with disability;

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