We would like to inform you about the release of a SMART Payroll update in response to recent legislative changes affecting payroll reporting.
Under Orders No. 243 dated May 7, 2026, and No. 284 dated May 26, 2026, issued by the Ministry of Finance of Ukraine, the reporting forms for the Unified Tax Calculati, and No. 284 dated May 26, 2026, issued by the Ministry of Finance of Ukraine, the reporting forms for the Unified Tax Calculation covering Personal Income Tax (PIT), the Military Levy, and the Unified Social Contribution (USC) have been updated.
As of July 29, 2026, the State Tax Service’s E-Cabinet and Unified Submission Window accept payroll reports only in the new formats.
The updated reporting form must be used starting with the July 2026 reporting period. The submission deadline is August 20, 2026.
Key updates included in this release:
1. A new Unified Tax Calculation form for legal entities (J0500111) has been implemented.
2. Updated appendices D1, 4DF, D5, and D6 have been added.
3. The procedures for adjustments and error corrections have been updated.
All legislative changes have been fully integrated into SMART Payroll.
If you have any questions, please contact your Account Manager or schedule a consultation through our website.
