For millions of Ukrainians planning their well-deserved retirement, a turning point is approaching. The country is radically changing its approach to calculating work experience, making it more favorable for citizens who have encountered dishonest employers. Starting in August 2026, Law No. 4851-IX will come into force, eliminating one of the most painful problems of the pension system: the loss of work experience years due to non-payment of the Unified Social Contribution (USC/ESV).

Work experience without USC: how the state will return lost years

For a long time, the situation seemed unfair: a person worked conscientiously, received a salary, but the employer did not remit insurance contributions to the budget. As a result, when applying for a pension, such periods were not taken into account, depriving the person of the right to retire at 60, 63, or 65 years of age.

The new rules change this logic. Now, periods of work will be counted towards work experience even in the absence of actual USC payments. However, there is a critically important condition: the employer must have officially accrued wages and submitted the corresponding reports to the tax authorities. It is enough for the state to see documentary confirmation that accruals were made, even if the money did not reach the budget. It is these periods that will now help citizens accumulate the necessary insurance work experience.

Impact on the amount of payments

It is important to understand that the new law is aimed at preserving the right to a pension, not at automatically increasing its amount. For the calculation of the payment amount, only those months for which insurance contributions were actually paid will be taken into account. The "problematic" work experience restored under the new law will allow confirming the right to receive a pension, but will not increase its amount as much as periods with full USC payment.

PFU takes on the search for lost documents

Law No. 4851-IX also relieves citizens of the burden of proving their work history in case of loss of documents. Losing a paper employment record book will no longer be a fatal mistake leading to a refusal of payments. Now, the obligation to search for information falls on the Pension Fund of Ukraine (PFU).

If a lack of information about work activity is found in the electronic registries, the fund is obliged to independently inform the citizen and assist in searching for data for the correct recalculation or appointment of a pension. This means that refusal to pay due to the absence of documents will become impossible.

How to confirm work experience without an employment record book

If the paper employment record book is lost or missing, work activity can be confirmed using:

  • Certificates of registration in the all-Ukrainian database system;
  • Salary certificates;
  • Copies of orders on hiring and dismissal;
  • Court decisions on the recognition of labor relations.

Ukrainians can submit documents for pension application both at any Pension Fund service center and remotely through the PFU electronic services portal.

What will happen to paper employment record books

The Pension Fund has clarified the details of the transition to the digital system. The PFU will continue to accept scanned copies of paper employment record books after June 10, 2026. This date marks the end of the five-year transition period determined by law for digitizing data on citizens' work activity.