An employee has been summoned to the TCK or mobilized: what the employer must do

If an employee has been summoned to a Territorial Recruitment and Social Support Centre (TCC and SS), referred to a military medical commission or another medical examination in connection with military duty, the employer releases the employee from work for the required period while retaining the employee’s job, position and average earnings. If the employee has actually begun military service, different rules apply: the employee retains the job and position, but the employer is not required to pay average earnings for the period of military service itself.

Therefore, the main thing for the employer is not to confuse a summons with a document confirming the start of military service. A summons by itself does not confirm that the employee has been enrolled in a military unit. At each stage, a supporting document is required, a personnel order must be issued, the employee’s absence must be correctly reflected in working-time records and, if the company maintains individual military records, the necessary changes must be made to the relevant lists.

Conscription, mobilisation and basic military service: what has changed

It is no longer correct to rely on the traditional «spring» and «autumn» conscription periods for compulsory military service. The current Law of Ukraine «On Military Duty and Military Service» uses the concept of basic military service.

Male citizens of Ukraine who are medically fit, have reached the age of 18 and have not reached the age of 25 are sent for basic military service; for women, such service is voluntary. The law separately regulates mobilisation, military service under contract, service of reservists and other types of military service.

For the employer, the type of service is important primarily for correct documentation. Part three of Article 119 of the Labour Code of Ukraine extends the guarantee of retaining the job and position, in particular, to employees:

• sent for basic military service;

• called up for military service as officers;

• called up for military service during mobilisation for a special period;

• called up from among reservists during a special period;

• accepted for military service under contract, including those who signed a new contract during a special period.

What guarantees an employee has in different situations

The guarantee of average earnings for appearing at the TCC and SS, undergoing a medical examination or other procedures related to military duty is expressly provided for by part two of Article 21 of Law No. 2232-XII. It applies specifically for the time required to perform the relevant duties and, in cases provided by law, to stay in a healthcare institution.

A separate rule applies to military training: Article 29 of Law No. 2232-XII provides for retaining the job, position and average salary for the entire period of training or performance by a reservist of duties in the military reserve, including travel to and from the place where the activities are held. The law also provides for financing such average salary from the state budget in accordance with the procedure established by the Cabinet of Ministers.

A summons does not mean that the employee has already become a servicemember

This is a fundamental issue for personnel documentation.

The State Labour Service explicitly states that receiving a summons does not automatically mean that the employee has been enrolled in the Armed Forces of Ukraine. A summons may require a person to appear to clarify registration data, undergo a medical examination or for another specified purpose.

Therefore, employers should divide documents into two groups.

For short-term release from work, documents confirming the summons or referral may be used: a summons, referral for a medical examination or another appropriate document issued by an authorised body.

To document an employee as actually performing military service, confirmation of the start of service is required. The State Labour Service identifies the following as possible documents:

• mobilisation order;

• military service contract;

• extract from the relevant order;

• certificate confirming enrolment in the lists of a military unit;

• another document that reliably confirms the actual start of military service.

If the employee is physically unable to provide the original document to the employer, the State Labour Service permits a photocopy to be received by email or messenger. To protect the company and avoid disputes, it is advisable to register the received file and keep it together with the employee’s personnel documents.

How to document an employee’s summons to the TCC and SS or military medical commission

If the employee has a document confirming the need to be absent from work to perform military duty, the employer issues an order releasing the employee from work.

The order should specify:

• the employee’s full name;

• the employee’s position;

• the date or period of release from work;

• the basis — name, date and details of the supporting document;

• retention of the employee’s job, position and average earnings in accordance with part two of Article 21 of Law No. 2232-XII and Article 119 of the Labour Code of Ukraine.

This is the approach to issuing the order recommended by the State Labour Service.

If the employee returned earlier or the actual absence lasted less than expected, working-time records should reflect the actual period during which military duty was performed.

How to document an employee after the actual start of military service

After receiving a document confirming the actual start of service, the employer issues a separate order releasing the employee from work for the period of military service.

The order should record:

• the employee’s full name and position;

• the type of military service, if indicated by the document;

• the date on which service began;

• details of the document on the basis of which this date was established;

• retention of the job and position in accordance with part three of Article 119 of the Labour Code of Ukraine;

• absence of an obligation to retain average earnings for the period of military service itself.

Part three of Article 119 of the Labour Code of Ukraine provides for retaining the job and position until the end of the special period or until the date of actual discharge from military service. During this period, the servicemember receives military remuneration from the state budget.

If the document confirming the start of service is received late, personnel documents and working-time records must be brought into line with the actual date on which military service began, as confirmed by the documents.

How to record the employee’s absence in the timesheet

In the State Labour Service clarification, the letter code «IN» or numerical code «22» — «other non-worked time provided for by law» — is used for the period during which an employee is released from work in connection with performing state and military duties provided for by law.

For the employer, it is important that the timesheet corresponds to the personnel order and supporting documents. If additional documents later establish that the employee began service earlier than the employer received confirmation, the records must be corrected according to the documented circumstances.

Average earnings for the period of appearing at the TCC and SS and undergoing a military medical commission

The average salary retained for an employee during the performance of military duty is calculated in accordance with Procedure No. 100 for Calculating Average Salary.

For cases in which average salary is retained that are not holiday payments, the main calculation period is the last two calendar months of work preceding the month of the event associated with the payment. The current Procedure No. 100 also contains special rules for situations where the employee did not work or had no earnings during that period.

For payment purposes, average daily earnings or, where applicable, average hourly earnings are determined and multiplied by the number of working days or hours subject to payment.

The amount of average earnings paid by the employer to an employee for a period of release from work with salary retention is taxed under the general rules for salary payments. The general rates for employee salaries in 2026 are: personal income tax — 18%, military levy — 5%, unified social contribution at the standard rate — 22%. Special rules for the unified social contribution may apply to certain categories under the law.

For the period of actual military service, the employer does not accrue average earnings under part three of Article 119 of the Labour Code of Ukraine. Mandatory retention of average salary for servicemembers was removed from this provision as of 19 July 2022.

What happens to the employee’s leave during military service

The period of military service during which only the employee’s job and position are retained under part three of Article 119 of the Labour Code of Ukraine is not included in the length of service entitling the employee to annual basic leave. This follows from Article 82 of the Labour Code of Ukraine.

At the same time, Article 83 of the Labour Code of Ukraine allows employees belonging to categories directly specified in that article, including mobilised employees, reservists and contract servicemembers, to receive monetary compensation before the start of service for all unused days of annual leave and the corresponding additional leave for employees with children.

For this, the employee must:

• personally express the wish to receive compensation;

• submit an application;

• do so no later than the last day of the month in which the employee was released from work in connection with being called up for military service.

The employer should not automatically pay such compensation without an employee application.

Can an employee be dismissed during military service

The mere fact that an employee has been referred, called up or accepted for military service in the cases specified by part three of Article 119 of the Labour Code of Ukraine does not entitle the employer to terminate the employment relationship contrary to the statutory guarantee of retaining the employee’s job and position.

Particular care is required with fixed-term employment contracts.

The Supreme Court has noted that the guarantees under Article 119 of the Labour Code of Ukraine also apply to employees working under fixed-term employment contracts. Materials of the Supreme Court published in 2026 state that the issue of dismissing a servicemember due to the expiry of the contract may be resolved after the employee returns from service, regardless of whether the contract was fixed-term or indefinite.

Therefore, expiry of the calendar term of a contract while an employee is performing military service should not be processed as an ordinary dismissal without taking into account the guarantees under Article 119 of the Labour Code of Ukraine.

If the employee personally wishes to terminate the employment relationship or the parties reach a properly documented agreement on termination, the general rules of labour law apply. The employer should have documentary confirmation of the employee’s genuine intention and should not replace the release from work guaranteed by law with a resignation «at the employee’s own request».

Unlawful dismissal creates a significant financial risk: Article 235 of the Labour Code of Ukraine provides for reinstatement of the employee and payment of average earnings for the period of forced absence — as a rule, for no more than one year, and if the case is considered for more than one year through no fault of the employee, for the entire period of forced absence.

Case law: from what date the job-retention guarantee applies

In its ruling of 14 March 2025 in case No. 280/7366/23, the Supreme Court separately considered the moment from which an employee acquires the guarantees established by part three of Article 119 of the Labour Code of Ukraine.

The Court stated that the guarantees regarding retention of the job and position apply to the employee from the date the employee is accepted for military service. This once again confirms why it is important for the employer to establish the documented date on which service actually began, rather than relying only on the date the summons was served.

How to temporarily replace a mobilised employee

Retaining the position for a servicemember does not mean that the employer must leave the work unperformed.

If the business needs another person to perform the functions of the temporarily absent employee, a fixed-term employment contract for the period of absence of the principal employee may be concluded. It is advisable to define the term of such a contract not by an arbitrary calendar date but by an event — the principal employee’s return to work. The State Labour Service expressly recommends a fixed-term employment contract if the replacement actually performs the labour function of the mobilised employee, is subject to internal labour regulations and regularly receives remuneration.

After the principal employee returns, the fixed-term contract with the employee hired for the period of absence terminates upon the occurrence of the event specified in the contract. This procedure is also confirmed by current State Labour Service clarifications concerning the return of servicemembers to work.

Concluding a civil-law contract instead of an employment contract solely to avoid formally hiring a person as an employee is risky. If a person actually occupies a workplace, performs a labour function according to the employer’s schedule and under the employer’s management, the relationship has characteristics of employment.

How to document an employee’s return after military service

After discharge from military service, the employee must provide the employer with a document confirming the end of the service.

To clearly determine the date on which employment duties resume, the State Labour Service recommends obtaining an application from the employee to return to work and issuing an order permitting the employee to resume work, specifying the date and supporting document.

This is particularly important if another employee is temporarily working in the position under a fixed-term employment contract: the company must synchronise the return of the principal employee with termination of the fixed-term contract of the replacement.

For employees who were injured while serving and underwent treatment, were taken captive or were recognised as missing, Article 119 of the Labour Code of Ukraine provides for continuation of the guarantees during a special period defined by law. Therefore, in such situations, the guarantees cannot be mechanically terminated solely based on the date of formal discharge from military service — the circumstances specified in part five of Article 119 of the Labour Code of Ukraine must be checked.

Military registration of an employee by the employer

Companies, institutions and organisations subject to obligations for maintaining individual military records must comply with Procedure No. 1487.

Among the employer’s obligations are maintaining up-to-date lists of individual military records, interaction with the TCC and SS, bodies of the Security Service of Ukraine or relevant units of intelligence agencies, as well as notifying employees at the request of the relevant authority and ensuring their timely arrival.

If the company receives an official order to notify an employee, Procedure No. 1487 provides for a separate procedure: the employer issues a notification order, communicates it to the employee in the prescribed manner and provides the relevant authority with supporting information or documents within the time limits established by the Procedure. This differs from a situation in which the employee personally brings an already received summons to the employer.

Paragraph 44 of Procedure No. 1487 provides that information about persons removed from individual military records, including employees released from work in connection with being called up or accepted for military service during a special period, is retained in the lists of individual military records until the end of the current year with the corresponding reflection in operational records. The current version of Procedure No. 1487 applies subject to the amendments made in June 2026.

Employer liability for violations of military registration rules

Violation of legislation on defence, mobilisation preparation and mobilisation may result in administrative liability under Article 210-1 of the Code of Ukraine on Administrative Offences.

For such a violation during a special period, officials of state authorities, local government bodies, legal entities and public associations are subject to a fine of 2,000 to 3,500 non-taxable minimum incomes of citizens, i.e. from UAH 34,000 to UAH 59,500.

At the same time, a fine does not arise automatically due to any technical error in personnel documents: liability requires a specific violation of statutory requirements and identification of the person responsible for it.

In addition to administrative liability, there are labour-law risks. Unlawful dismissal of a servicemember may result in reinstatement and recovery of average earnings for the period of forced absence.

Working-time and payroll records for employees summoned to the TCC and SS in Torgsoft

Torgsoft can be used to maintain operational records of employees’ actual working time. In the «Working Time Registration» mode, the beginning and end of an employee’s working day are recorded; a comment can be added during registration. The «Work Start/End Log» displays the employee, workplace and work start and end times, and the log can be generated for the required period and printed. This enables the entrepreneur to confirm the employee’s actual working time before release from work and after returning.

The additional «Payroll calculation» function in Torgsoft provides for schedule planning, recording actual work, worked time and comments. To correctly calculate the payroll statement, the software uses actual work recorded in the work schedule. This helps distinguish actual working time from periods of absence and reduces the risk of accidentally accruing salary for days when the employee is already performing military service.

Records in Torgsoft are an internal management tool and do not replace the personnel order, document confirming the summons to the TCC and SS, confirmation of the start or end of military service, working-time timesheet or individual military registration documents that the employer prepares in accordance with the law.

Employer action algorithm

After receiving information from the employee, the entrepreneur should act consistently:

1. Determine the reason for absence. A summons to the TCC and SS or military medical commission and actual military service have different legal consequences.

2. Obtain a supporting document. Do not document long-term release from work for military service based only on an assumption or an ordinary summons.

3. Register the document in the company’s internal document flow.

4. Issue an order releasing the employee from work. For the TCC and SS/military medical commission — with retention of average salary; for military service — with retention of the job and position without mandatory average earnings.

5. Record the absence in the timesheet in accordance with the personnel document.

6. Accrue average earnings if the employee is performing military registration duties or undergoing medical procedures for which the law provides for their retention.

7. Update individual military records if the employer maintains them.

8. If necessary, arrange a temporary replacement under a fixed-term employment contract for the period of absence of the principal employee.

9. After the employee is discharged from military service, obtain a supporting document, issue an order permitting the employee to return to work and synchronise the employee’s return with termination of the temporary employee’s contract.

Official sources

• Labour Code of Ukraine No. 322-VIII — Articles 23, 82, 83, 119, 235. Article 119 defines guarantees for employees during military service, Articles 82–83 regulate annual leave entitlement and compensation for unused leave, and Article 235 concerns the consequences of unlawful dismissal. Labour Code of Ukraine on the Verkhovna Rada website

• Law of Ukraine «On Military Duty and Military Service» No. 2232-XII — Articles 15, 21, 29, 39. Article 21 guarantees the job, position and average salary during the performance of military registration duties and specified medical procedures; Article 29 establishes guarantees for military training and reservists. Law No. 2232-XII on the Verkhovna Rada website

• Resolution of the Cabinet of Ministers of Ukraine dated 08.02.1995 No. 100 «On Approval of the Procedure for Calculating Average Salary» — primarily paragraphs 2 and 8 of the Procedure. The document defines the calculation period and mechanism for calculating average earnings. Procedure No. 100 on the Verkhovna Rada website

• Resolution of the Cabinet of Ministers of Ukraine dated 30.12.2022 No. 1487 «On Approval of the Procedure for Organising and Maintaining Military Registration of Conscripts, Persons Liable for Military Service and Reservists» — in particular paragraphs 34, 44, 47 and other provisions concerning individual military registration and notification of employees. Procedure No. 1487 on the Verkhovna Rada website

• Code of Ukraine on Administrative Offences — Article 210-1 concerning liability for violations of legislation on defence, mobilisation preparation and mobilisation. Code of Ukraine on Administrative Offences on the Verkhovna Rada website

• State Labour Service of Ukraine — clarification concerning release of an employee from work on the basis of a summons to the TCC and SS. It explains the procedure for issuing an order, recording working time and the documents that may confirm the actual start of military service.

• Supreme Court, ruling dated 14.03.2025 in case No. 280/7366/23. The Court stated that the guarantees under part three of Article 119 of the Labour Code of Ukraine concerning retention of the job and position apply from the date the employee is accepted for military service.

• Supreme Court — material on the employment rights of servicemembers and fixed-term employment contracts. The material states that the issue of dismissal of a servicemember whose contract expired during service is resolved after the employee returns from service.