Reservation of employees during wartime: who has the right, who can be reserved and how to arrange it

Employee reservation and confirmation of critical status in 2026: documents, quotas, deadlines and business risks

As of July 2026, enterprises need to distinguish between two separate legal processes: confirmation of the employer’s critically important status and reservation of specific employees liable for military service. Critical status does not automatically create a deferment, while an existing reservation cannot remain valid longer than the respective decision granting the enterprise critical status. A transitional mechanism applies to critical-status decisions that were valid as of 2 June 2026: in general, their validity is limited to 1 September 2026, but this limitation will not apply to enterprises whose status is not subject to cancellation due to the exclusion of the criterion used, provided that by 10 August 2026 they submit a certificate of the average accrued salary and the tax calculation for the latest calendar month. In that case, the decision will remain valid until the end of the period for which it was originally adopted.

For most private enterprises, the basic model remains as follows: compliance with at least three criteria, among which, as a general rule, the absence of tax debt and an appropriate level of average accrued salary are mandatory; the general reservation limit is no more than 50% of employees liable for military service. In 2026, the minimum wage is UAH 8,647: until 31 August, the general salary threshold is UAH 21,617.50, and from 1 September it is UAH 25,941. The calculation is based on accrued salary before taxes are withheld. Special rules and exceptions apply to certain enterprises and territories.

What reservation is and how it differs from critical status

Reservation is the granting of a deferment from conscription during mobilisation to a person liable for military service. Its purpose is to ensure the operation of state authorities, local self-government bodies, enterprises, institutions and organisations whose activities are required during a special period.

For businesses, the sequence usually looks as follows:

1. the enterprise confirms that it meets the established criteria;

2. the authorised public authority adopts a decision recognising the enterprise as critically important;

3. the enterprise is added to the Unified List;

4. the employer submits employee lists through the Diia portal;

5. the registers automatically verify each employee;

6. information about the deferment is displayed in the electronic military registration document.

The status of a critically important enterprise belongs to the legal entity. The deferment belongs to a specific person liable for military service. The mere fact that an enterprise has obtained critical status does not mean that all its employees are automatically reserved.

Individual entrepreneurs are not included in the reservation mechanism as employers: the law provides for the reservation of employees of enterprises, institutions and organisations, but not individual entrepreneurs.

Changes introduced in July 2026: key dates

Cabinet of Ministers Resolution No. 862 amended the transitional procedure introduced by Resolution No. 692. Critical-status decisions valid on the effective date of Resolution No. 692 generally remain valid within their original term, but no later than 1 September 2026. At the same time, the limitation to 1 September does not apply to an enterprise that does not belong to the category whose status must be cancelled due to the exclusion of the criterion used and that submits the following two prescribed documents by 10 August:

• a certificate of the average accrued salary of insured persons who are employees;

• the tax calculation of amounts of income accrued or paid to individuals, amounts of personal income tax withheld and amounts of unified social contribution accrued for the latest calendar month.

Submitting these documents does not create a new one-year critical-status period. It allows the existing decision to remain valid until the date already specified in that decision.

The simplified transitional mechanism also does not replace the complete set of documents required for a new recognition as critically important or for the regular annual confirmation of status.

If an enterprise obtained critical status under a sectoral or regional criterion that was subsequently removed following review, submitting only the salary certificate and tax calculation does not eliminate the grounds for cancellation of the status. The enterprise must review the current version of the specific order or directive under whose criteria it obtained the status.

Who is entitled to reserve persons liable for military service

The law provides several principal grounds:

• performance of mobilisation assignments or orders;

• critical importance for meeting the needs of the Armed Forces of Ukraine or other military formations;

• critical importance for the functioning of the economy and ensuring the livelihoods of the population;

• employment in state authorities, other public bodies or local self-government bodies;

• certain special categories expressly defined by law.

For most private companies, agricultural enterprises, manufacturers, trade, logistics and service enterprises, the mechanism for recognition as critically important to the economy and the livelihoods of the population applies.

The size of an enterprise does not in itself provide the right to reservation. Medium-sized or large businesses must meet the relevant criteria in the same way as any other legal entity unless a special procedure has been established for their category.

Criteria for critical importance

For most private legal entities, recognition as critically important is based on compliance with three or more criteria.

The first two financial indicators are converted into euros using the weighted average official exchange rate of the National Bank of Ukraine for the relevant period. The tax criterion is confirmed by the supervisory authority, while the foreign-currency criterion is confirmed by the servicing bank.

For most private enterprises, the absence of tax debt and an appropriate average salary are key mandatory conditions. The enterprise selects other criteria depending on its activities and the grounds for its application. Special salary rules or exceptions apply to state-owned, municipal, certain energy, infrastructure and other expressly designated entities, so the general formula cannot be applied mechanically to all categories.

Salary criterion in 2026

The minimum wage from 1 January 2026 is UAH 8,647 per month.

The following values apply to most private enterprises:

The salary requirement has two separate levels:

1. enterprise criterion — the average accrued salary of insured employees for the latest calendar month;

2. condition applicable to each reserved employee — during the validity of the deferment, the employee must be paid an accrued monthly salary of no less than the established threshold, unless the enterprise or employee falls under a prescribed exception.

This refers specifically to the accrued salary before personal income tax, the military levy and other deductions are withheld, not the amount received by the employee in their bank account.

From 1 September 2026, a special threshold of 2.5 minimum wages remains applicable to enterprises that are both registered and actually operating in territories of possible or active hostilities or temporarily occupied territories included in the official list without a specified end date for the relevant status.

A one-time salary increase immediately before submitting documents is insufficient. The authority that granted critical status is entitled to monitor compliance with the criteria during the validity period of the status. Failure to comply with the salary requirement for reserved employees may result in cancellation of critical status, after which the status may not be obtained again earlier than six months after such cancellation.

Who adopts the decision on critical status

An enterprise applies to the authority whose competence corresponds to its area of activity or territorial basis:

• a central executive authority, another state authority or public administration body whose jurisdiction extends throughout Ukraine;

• a regional, Kyiv or Sevastopol city state or military administration within its established powers.

Regional and city administrations may consider enterprises located in the respective territory and operating, among others, in the following sectors:

• agriculture, forestry and fisheries;

• mining and manufacturing;

• energy;

• water supply, sewerage and waste management;

• construction;

• wholesale and retail trade;

• motor vehicle repair;

• transport and warehousing;

• postal and courier activities.

An agricultural enterprise or trading company may have territorial grounds for applying to the relevant administration, but the current regional criteria must be checked. The mere fact of engaging in agricultural or commercial activities does not mean that critical status will be granted automatically.

Documents required to obtain critical status for the first time

The basic package includes:

• an application from the enterprise;

• copies of documents confirming compliance with the selected criteria;

• information on the total number of employees liable for military service;

• confirmation that tax reports for the latest tax period have been submitted.

Submission of reports may be confirmed by:

• a copy of the declaration bearing a mark from the supervisory authority;

• an electronic acceptance receipt;

• a receipt from the supervisory authority that accepted the reporting package;

• a postal delivery notice if the declaration was sent by post.

Depending on the selected criteria, the package may include:

The authorised authority must consider the application within no more than 10 working days and adopt a reasoned decision on compliance or non-compliance with the criteria. A refusal decision must contain justification.

Confirmation of critical status

Standard confirmation of status is carried out at least once a year. The enterprise submits an application to the authority that previously adopted the critical-status decision and attaches documents confirming compliance with the criteria and proof of submission of the latest tax reports.

The annual period does not mean that the enterprise may disregard the criteria between confirmations. The authorised authority performs monitoring and, where necessary, verifies compliance throughout the entire validity period of the status.

To protect continuity of reservations, the enterprise should maintain a calendar containing the following dates:

• the date on which the critical-status decision was adopted;

• the date on which it expires;

• the deadline for submitting confirmation documents;

• the validity period of each reservation;

• the expiry dates of qualified electronic signatures of responsible persons;

• the validity periods of certificates and other supporting documents.

The package should be submitted in advance because, after critical status expires, an existing reservation cannot continue solely because the enterprise has already submitted documents for a new review.

How the validity period of critical status is connected to the reservation period

For employees of enterprises that are critically important to the economy and the livelihoods of the population, the general maximum deferment period is 12 months. However, the actual period also depends on the validity period of the critical-status decision.

Following the changes introduced in July 2026, the following principle applies:

The deferment remains valid within the period for which it was granted, but no longer than the validity period of the respective critical-status decision.

Therefore, if an employee is reserved until December 2026 but the enterprise’s critical status ends on 1 September 2026, the deferment should not remain valid after the critical status ends. If the enterprise has properly used the transitional mechanism and its decision remains valid until the original date, existing reservations may also remain valid within their own periods.

An electronic reservation extension mechanism is provided for enterprises that have confirmed their status in a timely manner with the same authorised authority. An existing deferment should not be cancelled unnecessarily before applying for an extension, as this may create a period without reservation.

What to do with employees who are already reserved

The changes introduced in July do not in themselves require the mass cancellation and re-reservation of all employees.

The employer needs to:

1. check the validity period of the critical-status decision;

2. determine whether the limitation to 1 September 2026 applies to the enterprise;

3. check whether the criterion under which the enterprise was recognised as important to the sector or community has been cancelled;

4. if entitled to the transitional mechanism, submit the documents by 10 August;

5. check the deferment period of each employee in the electronic military registration document;

6. check the salary of each reserved employee;

7. compare the actual number of reserved employees with the applicable limit;

8. prevent a gap between the expiry of critical status and its subsequent confirmation.

The employee does not personally submit documents to confirm the enterprise’s critical status. This is the responsibility of the employer and authorised persons. Employees should check the validity of their deferment in Reserve+ and ensure that their military registration data are up to date.

Reservation quota: the general rule

For most critically important enterprises, the limit is no more than 50% of the total number of employees liable for military service from which the law permits the quota to be calculated.

More than 50% may be reserved not by a unilateral decision of the enterprise, but only under a special procedure: the relevant authority submits substantiated proposals, and the Ministry of Defence decides whether to increase the volume on the grounds specified by the government.

If an enterprise employs only one person liable for military service who is eligible for reservation, the general quota limitation does not apply.

For enterprises located and actually operating in designated territories of possible or active hostilities without a specified end date for that status, the limit may be up to 100% of employees liable for military service after the relevant information has been properly entered into the system.

Certain categories of enterprises, institutions, positions and employees are subject to special reservation volumes. Therefore, the 50% rule cannot automatically be applied to defence contractors, certain energy and infrastructure entities, international and humanitarian organisations, religious organisations, mine action operators and other categories expressly specified in Resolution No. 76.

Who is included in the quota calculation

Following the changes introduced in July 2026, particular attention must be paid to employees with several places of employment and employees who already have another lawful deferment.

The HR department should not rely solely on the designation “primary place of employment”. For employees with several employers, the dates on which the employment relationships began must be checked. Under the current version of the rule, the duration of the employment relationship determines the place where the employee is included in the quota.

The authority that granted the enterprise critical status may obtain the following data through the Diia portal:

• the total number of persons liable for military service;

• the number of reserved persons;

• the established limit;

• the number of employees reserved above the limit.

If the quota is exceeded, the head of the enterprise must take measures to bring the number of reservations into compliance with the limit. Following the amendments introduced by Resolution No. 862, the provision limiting the submission of a substantiated enterprise request for cancellation to no more than once every five calendar days was removed.

Which employees may be submitted for reservation

For ordinary automatic reservation, an employee must:

• be registered for military service;

• be in an employment relationship with the enterprise;

• have updated personal data;

• not be wanted by the authorities.

Reservation is carried out regardless of military rank, age or military occupational speciality within the categories provided for by the procedure. At the same time, persons who are not subject to conscription during mobilisation under the law are not reserved.

The law separately permits the reservation of ultimate beneficial owners of critically important enterprises even if they are not employees. This is a special statutory category that should not be extended to every founder or owner without verifying their status as an ultimate beneficial owner.

How to arrange reservation through Diia

After obtaining critical status and being included in the Unified List, the authorised person:

1. logs in to the Diia portal using the legal entity’s electronic signature;

2. enters the employees’ details;

3. checks the generated application;

4. signs it with an electronic signature;

5. receives the result for each employee.

If the application is prepared by an authorised employee, it must be signed by the head of the enterprise.

Under the regulatory procedure, automatic transfer to special military registration is completed within 72 hours after the list is generated, provided that all checks are passed successfully. Information about the deferment is displayed in the electronic military registration document.

The result may have one of the following statuses:

• reserved;

• not reserved, with the reason specified;

• not eligible for reservation.

A paper order issued by the enterprise does not in itself confirm a valid deferment. Confirmation is provided by the information in the electronic military registration document.

Special 45-day reservation for certain enterprises

A special mechanism applies to newly hired employees of critically important enterprises in the defence-industrial sector and critically important contractors provided for by law where such employees:

• do not have properly completed military registration documents;

• are not registered for military service;

• have not updated their personal data;

• are wanted due to violations of military registration or mobilisation legislation.

Such reservation:

• is granted regardless of the number already reserved;

• is valid for no more than 45 calendar days from the date of conclusion of the employment contract;

• may be applied to an employee no more than once during a calendar year;

• does not exempt the employee from liability for the violations committed.

If the employee remedies the violations within this period, they may subsequently be reserved under the general rules. This mechanism is not a general method for “temporarily reserving” any new employee of an ordinary critically important enterprise.

Grounds for cancellation of a reservation

A deferment is subject to cancellation, in particular, in the event of:

• expiry of its validity period;

• completion by the enterprise of the relevant goods, works or services for the needs of the Armed Forces or other military formations;

• loss of the enterprise’s critically important status;

• liquidation of the enterprise;

• dismissal of the employee, except for transfer to another position within the same enterprise;

• suspension of the employment contract;

• a substantiated submission by the head of the enterprise through the Diia portal;

• the employee obtaining another deferment under Article 23 of the Law;

• failure by the employee to comply with the established salary condition, where such a requirement applies;

• other special grounds applicable to certain categories.

The HR department must promptly process dismissals, suspension of employment contracts and other changes. Maintaining a reservation for a person who no longer meets the conditions creates a risk of exceeding the quota and claims regarding the accuracy of the enterprise’s information.

When critical status may be cancelled

The authority that granted the status may inspect the enterprise throughout the entire validity period of the decision. Following such inspection, the status may be cancelled in the event of:

• loss of compliance with the selected criteria;

• the emergence of tax debt where the absence of debt is a mandatory condition;

• failure to comply with the salary criterion;

• failure to meet the salary requirement for reserved employees;

• the submitted information being found inaccurate;

• termination of the grounds on which the enterprise was recognised as important;

• the exclusion or amendment of a sectoral or regional criterion during transitional review.

Cancellation of critical status creates a risk of cancellation of the related reservations.

Military registration as a condition for secure reservation

Even an enterprise with valid critical status will not be able to reserve employees consistently if its HR and military registration data do not correspond to the registers.

When hiring an employee, the employer checks that a military registration document is available. Employment and inclusion in the enterprise’s personal military registration records take place after the person has been registered with the relevant military authority. The employee is also familiarised with the military registration rules.

The enterprise must:

• maintain personal military registration lists;

• ensure completeness and accuracy of the data;

• make changes within the established time limits;

• report the hiring and dismissal of persons liable for military service;

• reconcile registration data;

• appoint persons responsible for organising and maintaining military registration.

Notification of hiring or dismissal is generally sent within seven days from the date on which the order is issued. If the employment relationship is formalised electronically through the designated state system, the relevant information may be transmitted automatically.

To reduce the risk of reservation refusals, the following should be reconciled:

• the employee’s full name;

• date of birth;

• taxpayer registration number;

• military registration data;

• the existence of the employment relationship in the registers;

• the employment start date;

• primary employment and concurrent employment;

• information about other deferments;

• whether personal data are up to date;

• whether the employee is wanted.

Which internal documents should be retained

In addition to the package submitted to the public authority, the enterprise should create a separate critical-status and reservation file containing:

• the decision or order recognising the enterprise as critically important;

• documents used to confirm compliance with the criteria;

• copies of applications and evidence of their submission;

• certificates of average salary;

• tax calculations and receipts;

• an internal calculation of the number of persons liable for military service and the quota;

• a list of employees submitted for reservation;

• the results of application processing in Diia;

• confirmation of valid electronic military registration documents;

• HR orders on hiring, transfer, dismissal and suspension of employment contracts;

• personal military registration documents;

• a register of critical dates relating to critical status and deferments.

Such a set of documents helps confirm the consistency of the employer’s decisions during an inspection and reduces the risk of losing reservations due to discrepancies between HR, tax and military registration data.

Whether a licence, permit, RRO/PRRO or special premises are required

Obtaining critical status and arranging reservations are not licensed activities. The procedure itself does not establish separate requirements for retail premises, warehouses, delivery, labelling or storage of goods.

RRO/PRRO is not an independent critical-status criterion. At the same time, an enterprise must comply with the general requirements of tax, labour, licensing and sectoral legislation applicable to its activities. The following may be directly relevant to critical status:

• timely submission of tax reports;

• absence of tax debt and unified social contribution debt;

• the actual accrued salary;

• payment of taxes;

• validity of licences or permits where required for the lawful activity used to demonstrate sectoral importance;

• accuracy of employee data.

Critical status does not create tax benefits and does not exempt the enterprise from the ordinary rules of accounting, taxation and HR administration.

Liability and financial risks

The law does not establish a separate fine solely because an enterprise was unable to reserve an employee. The principal consequences of errors are:

• refusal of reservation;

• loss of continuity of the deferment;

• cancellation of the reservation;

• reduction of the available limit;

• cancellation of critical status;

• a six-month restriction on obtaining the status again where it was cancelled due to a breach of the salary requirement for reserved employees.

For violations of legislation on defence, mobilisation preparation and mobilisation during a special period, officials of legal entities may be subject to an administrative fine of between 2,000 and 3,500 tax-free minimum individual incomes, that is, from UAH 34,000 to UAH 59,500. Liability is imposed for an established offence, not automatically because the system refused a reservation.

Heads of enterprises are responsible for including persons liable for military service in reservation lists, so before signing an application, both the legal grounds, the quota and the accuracy of personal data must be verified.

Practical situation: concurrent employment and the quota

The issue of employees who work for several employers at the same time has become one of the most common practical questions. The Ministry of Economy separately explained that one person liable for military service should be counted toward the quota only once. Following Resolution No. 862, the rule was clarified: an employee with another deferment or an employee working concurrently at another critically important enterprise is counted at the place of employment where the employment relationship has lasted the longest. Therefore, before calculating the quota, the employer needs to check not only the type of employment but also the actual dates on which the employment relationships began.

Enterprise control algorithm

1. Check the number, date and validity period of the current critical-status decision.

2. Determine whether the decision was valid as of 2 June 2026.

3. Determine the specific criteria under which the status was obtained.

4. Check whether the relevant sectoral or regional criteria remain valid.

5. Determine whether documents must be submitted by 10 August 2026.

6. Compare the average accrued salary with the applicable threshold.

7. Check the salary of every reserved employee and plan the transition to the UAH 25,941 threshold from 1 September unless an exception applies.

8. Recalculate the quota taking into account concurrent employees, other deferments, mobilised employees and persons excluded by law from the calculation base.

9. Reconcile HR records, Pension Fund data and military registration data.

10. Check the duration of each deferment in the electronic military registration document.

11. Prepare the package for annual confirmation of critical status in advance.

12. Appoint persons responsible for monitoring critical status, salaries, the quota, military registration and reservations.

Official sources

1. Law of Ukraine “On Mobilisation Preparation and Mobilisation” No. 3543-XII dated 21 October 1993 — Articles 24–26: purpose of reservation, categories of persons and enterprises, special 45-day reservation, responsibility for organising mobilisation activities.
   https://zakon.rada.gov.ua/laws/show/3543-12

2. Resolution of the Cabinet of Ministers of Ukraine No. 76 dated 27 January 2023 “Certain Issues of Implementing the Provisions of the Law of Ukraine ‘On Mobilisation Preparation and Mobilisation’ Regarding the Reservation of Persons Liable for Military Service for the Period of Mobilisation and Wartime” — Reservation Procedure, clauses 3, 5, 8, 8-1, 9-2, 12–16, 28–32; Criteria and Procedure for Determining Critically Important Enterprises, clauses 2–8.
   https://zakon.rada.gov.ua/laws/show/76-2023-%D0%BF

3. Resolution of the Cabinet of Ministers of Ukraine No. 692 dated 30 May 2026 “Certain Issues Concerning the Reservation of Persons Liable for Military Service for the Period of Mobilisation and Wartime” — review of previously adopted decisions, increase of the general salary coefficient from 2.5 to 3 from 1 September 2026, special rules for certain territories.
   https://zakon.rada.gov.ua/laws/show/692-2026-%D0%BF

4. Resolution of the Cabinet of Ministers of Ukraine No. 862 dated 1 July 2026 “On Amendments to Resolutions of the Cabinet of Ministers of Ukraine No. 76 dated 27 January 2023 and No. 692 dated 30 May 2026” — documents due by 10 August 2026, validity periods of critical status and reservations, rules for counting concurrent employees and employees with other deferments, quota control, removal of the five-day restriction on applications for cancellation.
   https://www.kmu.gov.ua/npas/pro-vnesennia-zmin-do-postanov-kabinetu-ministriv-ukrainy-vid-27-sichnia-2023-r-76-i-vid-30-travnia-2026-r-692-862-010726

5. Law of Ukraine “On the State Budget of Ukraine for 2026” No. 4695-IX dated 3 December 2025 — Article 8: minimum wage in 2026.
   https://zakon.rada.gov.ua/laws/show/4695-20

6. Resolution of the Cabinet of Ministers of Ukraine No. 1487 dated 30 December 2022 “On Approval of the Procedure for Organising and Maintaining Military Registration of Conscripts, Persons Liable for Military Service and Reservists” — clauses 34, 41–42 and other rules concerning personal military registration, hiring and dismissal of employees and reconciliation of data.
   https://zakon.rada.gov.ua/laws/show/1487-2022-%D0%BF

7. Code of Ukraine on Administrative Offences — Article 210-1: liability for violations of legislation on defence, mobilisation preparation and mobilisation.
   https://zakon.rada.gov.ua/laws/show/80731-10

8. Official “Employee Reservation” service on the Diia portal — procedure for submitting lists and checking results.
   https://diia.gov.ua/services/bronyuvannya-pracivnikiv

9. Official clarification of the Ministry of Economy regarding reservation rules following changes to the critical-status criteria — transitional periods, salary criterion, individual entrepreneurs, concurrent employment and employer actions.
   https://me.gov.ua/News/Detail?id=010c2530-623a-4e17-89d5-93a5983cd798&lang=uk-UA&showMenuTree=true&title=UriadRoziasniv-YakPratsiuvatimeBroniuvanniaPisliaOnovlenniaKriteriivPidprimstv