From August 2026, unpaid contributions will be counted towards the insurance period for Ukrainians

Changes to the Law of Ukraine 'On Mandatory State Pension Insurance'

According to Пенсії (RSS): Starting from August 2, 2026, changes to the Law of Ukraine 'On Mandatory State Pension Insurance' will come into effect. These changes, introduced by the Law of Ukraine dated April 9, 2026, No. 4851-IX, establish new rules for counting periods of work towards the insurance period.

According to the new provisions, for determining the right to an old-age pension, periods of work for which the employer has accrued insurance contributions, not less than the minimum insurance contribution, submitted reports but did not pay contributions will be counted towards the insurance period. This means that even in the case of unpaid contributions, employees will have the opportunity to consider these periods of work when calculating their pension.

Impact of changes on the pension rights of Ukrainians

Additionally, starting from January 1, 2004, information about the insurance period, accruals, and payments of contributions is accumulated in the personalized accounting system of the Register of Insured Persons of the State Register of Mandatory State Social Insurance. These changes may significantly impact the pension rights of Ukrainians in the future.

The introduction of new rules for counting periods of work towards the insurance period aims to improve access to pension payments for Ukrainians who may not have received the necessary contributions due to unscrupulous employers. The changes may also encourage employers to timely pay contributions, as certain periods of work will now not go unnoticed when determining pension rights. This underscores the importance of the personalized accounting system in ensuring social justice in the pension provision of the population.

As these changes take effect, it's essential to consider how new eligibility criteria for pensions based on work history may further influence the pension landscape in Ukraine. Understanding the implications of both reforms will be crucial for employees and employers alike, ensuring that pension rights are upheld and contributions are fairly recognized.