Legal entities – subjects of economic activity any organizational and legal form (LLC, PE, PJSC, PAO) which partially undertakes and performs a certain socially significant function
Legal entities operating as subjects of economic activity in Ukraine may take any organizational and legal form, including Limited Liability Companies (LLC), Private Enterprises (PE), Public Joint-Stock Companies (PJSC), and Private Joint-Stock Companies (PAO). These entities partially undertake and perform certain socially significant functions alongside their primary commercial activities.
The main purpose of activity is the generation of financial profit. Social engagement is treated as a collateral objective, expressed through the development of socially responsible business practices, including the provision of social, rehabilitation, medical, organizational, training, and employment services.
The legal basis for this organizational form is provided by the Constitution of Ukraine, the Economic Code of Ukraine, the Tax Code of Ukraine, the Civil Code of Ukraine, the Labor Code of Ukraine, the Law of Ukraine on the State Budget, the Law of Ukraine on Business, the Law of Ukraine on State Registration of Legal Entities and Individual Entrepreneurs, the Law of Ukraine on the Principles of Social Protection of Persons with Disabilities in Ukraine, the Law of Ukraine on Social Services, the Law of Ukraine on the Rehabilitation of Persons with Disabilities in Ukraine, as well as relevant by-laws including decrees of the Cabinet of Ministers of Ukraine, decrees of the President of Ukraine, orders of central executive bodies, and decisions and orders of local authorities.
Financial Support
When employing persons with disabilities, employers benefit from several forms of state support. They avoid administrative penalties for failing to meet the statutory employment quota for persons with disabilities. They receive benefits related to social security payments. They are additionally eligible for public assistance in the form of tax benefits and financial assistance from the Social Security Fund for People with Disabilities.
Tax Relief, Social Security Contributions, Public Procurement and Educational Support
General regulations apply across all remaining areas — tax relief, discounts on social security contributions, advantages in public procurement, and educational and informational support — with no specific additional provisions currently in place beyond the general statutory framework for this organizational form in Ukraine.
