As of 01 January 2026, an updated version of subclause 70.16.1 of Article 70 of the Tax Code of Ukraine has entered into force, establishing new deadlines for submitting information on the hiring and dismissal of employees.
The relevant legislative amendments were introduced by Law of Ukraine No. 4536-IX, which establishes different reporting deadlines for specific categories of taxpayers.
New reporting deadlines:
- 20 calendar days following the last calendar day of the reporting (tax) month – for legal entities, state authorities, local self-government bodies and tax agents;
- 40 calendar days following the last calendar day of the reporting (tax) quarter – for individual entrepreneurs and persons engaged in independent professional activities.
At the same time, the legislative updates do not provide for the introduction of new reporting forms. Information on the hiring and dismissal of employees continues to be submitted as part of the consolidated reporting on personal income tax, the military levy and the unified social contribution.
We will closely monitor further developments in this area and report on them in the future Legal News.
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