REFORM OF EMPLOYMENT OF PERSONS WITH DISABILITIES IN UKRAINE: PROBLEMS OF IMPLEMENTATION

Abstract

The article provides a comprehensive analysis of the legal regulation of the employment of persons with disabilities in Ukraine in the context of reforming the relevant mechanism. It is emphasized that the effective realization of the right to work of persons with disabilities is an essential condition for their social integration, economic independence, and ensuring equal opportunities in society. The study examines the changes introduced by Law of Ukraine No. 4219-IX, in particular the transformation of approaches to fulfilling employmentquotas, the replacement of administrative and economic sanctions with a targeted contribution, and  the introduction of new institutional forms of employment support, including social integration enterprises and sheltered employment entities. Particular attention is paid to the analysis of the challenges of the practical implementation of the reform. It is established that a significant number of secondary legal acts required to ensure the functioning of the new model have not yet been adopted, which results in incomplete legal regulation. The inconsistency in approaches to determining the average number of employees required to fulfill the quota and calculating the contribution is analyzed, leading to different calculations of the same indicator depending on the purpose of its application. It is demonstrated that including economically inactive employees in the quota calculation, while excluding them from wage-based indicators, creates an imbalance and results in disproportionate financial burdens on employers.The article also examines the lack of approved reporting forms, the absence of regulated procedures for confirming the status of social integration and sheltered employment enterprises, and the insufficient specification of the criteria and limits of reasonable accommodation. Particular emphasis is placed on the need to harmonize sector-specific legal provisions with the updated regulatory model and to develop a list of hazardous and harmful occupations that should not be included in the calculation of employment quotas. It is concluded that, despite the progressive nature of the legislative changes, their implementation remains fragmented and inconsistent, which may hinder the achievement of the reform’s objectives. The necessity of the urgent adoption of secondary legal acts, ensuring regulatory coherence, and establishing a unified approach to the application of relevant legal provisions is substantiated.