How to document an employee's dismissal and make an entry in the labor book

Termination of employment in Ukraine is no longer based solely on the paper labor book. The primary record of labor activity is maintained in electronic form within the register of insured persons, and the employer enters a termination record into the paper labor book only at the employee's request. At the same time, a transitional procedure applies to employees hired before the entry into force of Law No. 1217-IX: if such employees are dismissed before the completion of the entry of missing data into the register, the employer must issue them a properly completed paper labor book on the day of dismissal. Law No. 1217-IX entered into force on June 10, 2021; therefore, the five-year transitional period lasts until June 10, 2026. As of March 12, 2026, this period has not yet ended. (Law of Ukraine)

On the day of dismissal, the employer must perform several mandatory actions simultaneously. The employee must be provided with a copy of the dismissal order (decree), a written notification of the amounts calculated and paid upon dismissal, and a final settlement must be conducted within the timeframes specified by Article 116 of the Labor Code (KotiP). Additionally, at the employee's request, the employer must enter a dismissal record into the paper labor book if it is held by the employee. If the employee did not work on the day of dismissal, all due amounts must be paid no later than the day after the employee presents a demand for settlement. (Law of Ukraine)

The paper labor book hasn't disappeared entirely, but its role has changed. Instruction No. 58 remains in effect and is applied where entries in paper books are still made. After the completion of entering missing data into the register, existing labor books must be returned to employees personally against a signature. This means that for businesses in 2026, the correct approach is as follows: electronic accounting is primary, while the paper book serves as a supplementary document in transitional and specific practical situations. (Law of Ukraine)

What the Entry in the Paper Labor Book Should Look Like

If an employee requests an entry in the paper labor book or if the employer is still obligated to issue it during the transitional period, the wording of the grounds for dismissal must be written exactly according to the law. Erroneous or inaccurate wording is no small matter: in the event of a dispute, the court will change it to comply with the law, citing the correct article or paragraph. Therefore, the entry should not use arbitrary phrases, abbreviations, or "colloquial" wording without a legal basis. (Law of Ukraine)

For the paper labor book, the classic entry structure remains the benchmark: Column 1 for the sequence number, Column 2 for the date of dismissal, Column 3 for the wording of the reason for dismissal with a reference to the relevant provision of the law, and Column 4 for the details of the order or decree. The entry itself must be based on the dismissal order, not the employee's application or a verbal agreement. (Law of Ukraine)

The common old rule regarding a mandatory seal can no longer be presented as a general requirement. For business entities, the use of a seal is not mandatory, and a seal impression cannot be a mandatory requirement for a document. Therefore, if an enterprise operates without a seal, this in itself does not make the dismissal documentation incorrect. (Law of Ukraine)

Date of Dismissal

In the general case, the date of dismissal is the day specified in the dismissal order and confirmed by the relevant grounds for termination of the employment contract. If an employee is granted unused vacation followed by dismissal at their request, the date of dismissal is the last day of the vacation. This rule does not apply to cases of dismissal for breach of labor discipline. (Law of Ukraine)

During martial law, a special rule applies to dismissal at the initiative of the employer: it is permitted during periods of temporary incapacity for work and during the employee's vacation, except for maternity leave and leave to care for a child until the age of three. In such a case, the date of dismissal is the first working day after the end of the sick leave or vacation. This is important to consider for both the order and the entry in the paper labor book, if such an entry is made. (Law of Ukraine)

Safe Wording for Typical Grounds for Dismissal

For termination of an employment contract by mutual agreement of the parties, it is advisable to use the following formula in the entry: "Dismissed by mutual agreement of the parties, paragraph 1 of part one of Article 36 of the Labor Code of Ukraine." For dismissal at one's own request: "Dismissed at own request, Article 38 of the Labor Code of Ukraine." For redundancy: not a simplified colloquial phrase, but a legally precise wording: "Dismissed in connection with changes in the organization of production and labor, specifically the reduction of the number or staff of employees, paragraph 1 of part one of Article 40 of the Labor Code of Ukraine." (Law of Ukraine)

If an employee is dismissed for absenteeism (prohul), the entry must indicate the exact grounds specified in the order and corresponding to the Labor Code, for example: "Dismissed for absenteeism without valid reasons, paragraph 4 of part one of Article 40 of the Labor Code of Ukraine." For the new grounds that appeared in Article 36 of the Labor Code, literal wording is also required. Specifically, in the event of an employee's death, the grounds are paragraph 8-2 of part one of Article 36 of the Labor Code of Ukraine, and in the case of an employee's absence from work and lack of information regarding the reasons for such absence for more than four consecutive months — paragraph 8-3 of part one of Article 36 of the Labor Code of Ukraine. (Law of Ukraine)

For the special case of an employee's death, traditional HR practice regarding the paper labor book uses the formula "Work terminated in connection with death," followed by the date and number of the order. The grounds for termination of the employment contract must be executed in accordance with the current Article 36 of the Labor Code. (Law of Ukraine)

If the Employee Does Not Collect the Paper Labor Book

If the paper labor book remains with the employer and the employee has not received it, the employer does not have the right to simply "write off" the issue. Mailing a labor book is permitted only with the written consent of the employee. Labor books and their duplicates not received upon dismissal are stored for two years in the HR department separately from the labor books of active employees, and are then transferred to the enterprise archive, where they are stored for another 50 years. (Law of Ukraine)

In the event of an employee's death, the paper labor book is issued to the next of kin against a receipt or sent by mail at their request. Unpaid wages and other social benefits due to the employee during their lifetime are transferred to family members, or if there are none, they become part of the inheritance. The same rule applies to monetary compensation for unused vacation days that were not received during the employee's lifetime. (Law of Ukraine)

What the Employer Must Submit to the Electronic Register

For electronic accounting of labor activity, the policyholder (employer) submits information about dismissal to the personalized accounting system. The procedure for submitting such information is approved by the Pension Fund. The information indicates, in particular, the reason for the termination of labor relations with a reference to the paragraph, part, and article of the law, as well as the type of document, its number, and the date on which the entry was based. For businesses, this means that the dismissal order must be perfectly executed: it is from this document that data enters the electronic register. (Law of Ukraine)

Employer Liability for Errors During Dismissal

The riskiest mistakes for an employer are delays in final settlement, incorrect wording of the grounds for dismissal, and improper documentation. If, through the employer's fault, the employee is not paid the due amounts within the timeframes specified by Article 116 of the Labor Code, in the absence of a dispute over their amount, the enterprise must pay average earnings for the entire period of delay until the day of actual settlement, but for no more than six months. Furthermore, for violations of labor legislation requirements, administrative liability is provided under Article 41 of the Code of Administrative Offenses (KUpAP) — a fine on officials and individual entrepreneurs (FOP) who use hired labor, ranging from 30 to 100 non-taxable minimum incomes of citizens. (Law of Ukraine)

Court practice confirms that disputes regarding the wording of grounds for dismissal and delays in settlement upon dismissal remain typical labor disputes. For an employer, this means a simple rule: the grounds for dismissal must be taken literally from the legal provision, and all payments and documents must be issued on the day of dismissal. (Supreme Court of Ukraine)

Official Sources

• Labor Code of Ukraine, No. 322-VIII: Articles 36, 38, 40, 47, 48, 116, 117, 235. Official text of the Verkhovna Rada of Ukraine. (Law of Ukraine)

• Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine Regarding the Accounting of Employee Labor Activity in Electronic Form", No. 1217-IX dated Feb 05, 2021: final and transitional provisions regarding the five-year period, issuance of paper labor books against signature, and the obligation to issue the book upon dismissal before the completion of the transition. (Law of Ukraine)

• Order of the Ministry of Labor, Ministry of Justice, Ministry of Social Protection of Ukraine "On Approval of the Instruction on the Procedure for Maintaining Labor Books of Employees", No. 58 dated July 29, 1993, current version: rules for maintaining paper labor books, mailing by written consent, storage of uncollected books, and documentation in case of employee death. (Law of Ukraine)

• Resolution of the Board of the Pension Fund of Ukraine No. 11-1 dated March 12, 2021 "On Approval of the Procedure for Submitting Information on Labor Activity ... in Electronic Form": data on the reason for termination of labor relations, details of the supporting document. (Law of Ukraine)

• Law of Ukraine "On the Organization of Labor Relations under Martial Law", No. 2136-IX: special rules for dismissal during martial law. (Law of Ukraine)

• Law of Ukraine "On Vacations", No. 504/96-VR: Article 3 on vacation followed by dismissal, Article 24 on compensation for unused vacation. (Law of Ukraine)

• Civil Code of Ukraine, No. 435-IV: Article 1227 on the transfer of unpaid amounts due to a deceased employee to family members. (Law of Ukraine)

• Code of Ukraine on Administrative Offenses, No. 8073-X: Article 41 on liability for violations of labor legislation requirements. (Law of Ukraine)

• Economic Code of Ukraine, No. 436-IV: Article 58-1 on the non-mandatory nature of the seal for a business entity. (Law of Ukraine)