Mobilized Employee: Documents, Payments, and Return to Work

If an employee is mobilized, the employer preserves the employee’s job and position and formally releases them from work for the period of military service. This guarantee applies to both enterprises and individual entrepreneurs (FOPs) for whom the employee worked at the time of conscription. By law, the employer does not preserve the employee’s average earnings for the period of service itself, but must meet any current obligations to make additional payments established in employment or collective documents.

To document the absence correctly, first determine the type of service and its start date from supporting documents, then issue an order and send it to the accountant and the person responsible for time records. Separately check whether the employee is entitled to compensation for unused leave: to receive it without ending employment, the employee must submit an application by the end of the month in which they were released from work. When the employee returns, base the decision to allow them to resume work on confirmed completion of service and any additional guarantees related to medical treatment, captivity, or recovery after release.

Which types of service require preserving the job and position

Part Three of Article 119 of the Labour Code of Ukraine (KZpP) protects employees assigned to basic military service; conscripted during mobilization; called up as officers or reservists during a special period; or accepted for military service under a contract, including a new contract. To apply this provision, check the specific type of service and whether the special period is in effect. The employee’s job and position are preserved until the end of the special period or the date of the employee’s actual discharge from military service. If the employee is receiving treatment for harm to their health, is in captivity, or has been declared missing, check the additional guarantee periods explained in the section on return to work. A special period covers mobilization, wartime, and demobilization after hostilities end, so its duration is not determined solely by the term of an individual call-up.

In the order, use the wording “release from work while preserving the job and position,” because the employment relationship continues. Clause 3 of Article 36 of the KZpP, which addresses termination of an employment contract due to conscription, contains an exception for employees protected by Part Three of Article 119. The expiry of a fixed-term employment contract should also not be treated as sufficient grounds for loss of this guarantee without assessing the applicable rules and specific circumstances.

If the shop needs another sales assistant or stock clerk, during martial law it may enter into a fixed-term employment contract with a new employee to replace the temporarily absent employee. State this reason in the contract and hiring order so the return of the regular employee does not create uncertainty about the replacement’s employment term.

Mobilization by itself is not sufficient grounds to suspend an employment contract. Under Article 13 of Law No. 2136-IX, suspension requires consequences of armed aggression that make it impossible for both parties to perform their obligations. For an employee called up for service, apply the statutory release from work and the relevant guarantees.

How to distinguish mobilization from other military duties

Before calculating payments, check why exactly the employee is away from work. A summons to update military registration data, a referral for a medical examination, a call-up for training, and a document confirming the start of military service may each provide different grounds for paying for the absence.

A member of the Armed Forces of Ukraine’s Territorial Defence Forces and a member of a volunteer formation of a territorial community (DFTH) have different legal statuses. For a service member, check the grounds for service under Article 119 of the KZpP. For a DFTH member, the contract and membership certificate confirm membership, while the paid time must be determined by the person’s actual participation in training or assigned tasks during work hours. In practice, you can obtain confirmation from the commander stating the dates and times; the cited rules do not establish a single mandatory form for such a letter.

If a volunteer is conscripted or accepted for military service, check the documents confirming the change of status and change the grounds for release from work and payment. A DFTH contract also ends on other grounds set by Regulation No. 1449, including expiry of its term, health-related grounds, breach of contract, or disbandment. If a volunteer asks to terminate the contract, the date their authority ends is the commander’s decision date, not the date of the application itself. A certificate retained after the contract ends does not prove continued membership.

Which documents to obtain and what to include in the order

Ask for a document confirming the start of service and allowing its type to be established. This may be a certificate issued by a territorial recruitment and social support centre (TCC and SP), a military-unit document, or the relevant details in a military document. A summons to appear at a TCC does not by itself confirm that military service has begun.

Under the Procedure approved by Ministry of Defence Order No. 456, the TCC issues a certificate to specified categories of conscripted and assigned persons no later than the day they depart for a military unit or training centre. If a person reports directly to a unit for service under a contract, mobilization, or a reservist call-up, the certificate is issued at the place of service within three calendar days of arrival. These deadlines apply to the issuing authority; they do not allow an employer to disregard a confirmed start of service because the certificate arrives later.

For the Armed Forces of Ukraine and the State Special Transport Service, a military identification card and an electronic document in “Army+” are provided for, if the relevant functionality has been technically implemented. The electronic document is valid only with a QR (Quick Response) code. Until a new document is received, the service member uses the certificate together with an identity document; previously issued military cards and certificates listed in Order No. 456 remain valid until replaced.

If the employee submits an electronic military registration document under Procedure No. 559 or a printout, check that its QR code is intact and readable. The electronic and paper versions have equal legal force. For a document on an official form, the specified particulars must also match the register data; Procedure No. 559 provides separate exceptions for persons liable for military service and reservists of the Security Service of Ukraine (SBU) and intelligence agencies.

Link the initial release-from-work date to the service start date under Article 24 of Law No. 2232-XII. For a person mobilized through a TCC, this is generally the day they depart for a military unit; for a person accepted under contract, it is the day they are added to the unit’s personnel rolls. Rules on enrolment in the rolls apply to voluntary reporting to a unit during mobilization and to certain categories of reservists; departure rules apply to other reservists. Therefore, the contract date, summons date, or date the employer receives a document cannot automatically be used as the start of service.

The cited acts do not establish a special standard form for an order releasing an employee from work for military service. The employer may prepare its own order, clearly stating:

• the employee, their position, and the confirmed type of service;
• the release-from-work start date and the condition for its end under the applicable guarantee;
• preservation of the job and position and, for paid military duties, average earnings for the eligible period as well;
• the documents on which the employer based its decision;
• instructions for time records, payroll, and proper military registration.

Send the order to the employee using an agreed method and retain proof of communication. During martial law, the parties may agree to exchange orders and notices electronically. Each party must ensure that it can be contacted at all times and promptly notify the other of changes to its contact details, and in any event no later than ten calendar days. An enterprise or FOP meets this obligation by making the relevant changes to the Unified State Register. The employee sends the information to the employer’s registered or email address listed in that register. If the employee cannot use postal or email communication, they may send a text message to the employer’s official phone number.

If a party has not provided new contact details, the other party may use the last known address, email, or phone number. If postal service and/or electronic communication is unavailable at the last known contacts, Article 7 of Law No. 2136-IX releases the other party from the statutory requirement to notify the first party of the creation or termination of employment rights and obligations, or of termination or cancellation of the employment contract. Keep evidence of the circumstances on which you rely. Employers on territories of active or possible hostilities included in the relevant list may independently determine personnel recordkeeping procedures under the special territorial rule, while ensuring accurate records of work and labour costs.

How to keep time records and military registration

Record the documented reason for the absence in the timesheet. Standard Form P-5 provides the notation “ІН” (other unworked time) and numeric code 22 for other unworked time provided for by law. The form is recommendatory, so an employer may add its own indicators to separately track paid military duties and service without mandatory pay preservation.

If the employee does not report for work and the circumstances have not yet been established, Form P-5 provides the notation “НЗ” (absence for unknown reasons), code 28. After receiving confirmation, correct the time record for the relevant period and check the payroll calculations. This is a practical way to update records; while you are establishing the reason, do not record the absence as unauthorised absence merely because a document was not available on the first day.

Enterprises, institutions, and organisations keep individual military registration using lists and an operational accounting record under Procedure No. 1487. Under paragraph 44, the details of persons released from work due to conscription or acceptance for military service during a special period and removed from individual registration remain on the lists until the end of the current year, with the headcount reflected accordingly. Persons whose employment contract has been suspended remain on the lists under a different rule.

An enterprise must notify the relevant TCC, SBU body, or intelligence-agency unit of an employee’s hiring or dismissal within seven days of the date the order is issued. Release from work due to military service preserves the employment relationship, so the dismissal notification deadline does not apply. A separate rule in paragraph 34 covers changes to a person’s surname, first name, and patronymic, passport details, registered, declared, or actual home address, place of work, and position. Based on supporting documents, make those changes to the lists within five days and send notices monthly by the fifth day through the online military registration account, or on paper if the technical option is unavailable. A hiring or dismissal notice submitted through the Diia Portal or the online military registration account is not duplicated on paper.

A FOP must provide employment guarantees to a mobilized employee, but the provisions on individual military registration in Article 34 of Law No. 2232-XII and Procedure No. 1487 name a different set of entities. The obligations of enterprises to keep lists and submit notices should not automatically be extended to FOPs solely because they have employees.

When average earnings must be paid

The requirement under Part Three of Article 119 of the KZpP to preserve average earnings was repealed effective 19 July 2022 by Law No. 2352-IX. This change covers the period of the relevant military service and does not repeal payment for the time needed for military registration, a proper medical examination, training, or state and public duties performed during work hours.

If the shop decides to support the employee at its own expense, specify the amount or calculation method, payment period, eligible recipients, and conditions for ending the payment. If the payment is established as salary, comply with the deadlines in Article 115 of the KZpP: pay at least twice a month, with no more than 16 calendar days between payments and no later than seven days after the end of the period for which the payment is accrued. If a scheduled payday falls on a weekend, holiday, or non-working day, pay on the preceding day. An enterprise sets the terms of incentive, compensation, and guarantee payments in its collective agreement or, if there is none, agrees them with the employees’ representative body under Article 15 of the Law on Remuneration. A FOP should check the employment agreement and the document establishing the payment, because the rule on an enterprise’s collective agreement does not establish a universal form for all employers.

Before ending an additional payment, check whether it has already become a contractual obligation. During martial law, employees must be notified of a change to pay terms no later than the date the change takes effect, but this deadline does not permit breaching existing obligations. Individual provisions of a collective agreement that govern relations under Law No. 2136-IX may be suspended only by mutual agreement of the parties and according to the procedure set out in the agreement.

Calculating mandatory average earnings

For paid military duties, the accountant applies Procedure No. 100: as a general rule, use the two calendar months before the month of the relevant event, determine the eligible earnings for time actually worked, and divide by the working days or hours worked. Multiply the resulting average daily or hourly earnings by the days or hours that must be paid under the employee’s schedule. This is especially important for DFTH members when their duties take up only part of a shift.

Do not include earlier payments based on preserved average earnings or temporary disability benefits in the two-month calculation. Exclude one-time material assistance, compensation for unused leave, and other payments listed in paragraph 4 of Procedure No. 100 as well. Allocate bonuses, including monthly bonuses, and other performance-based incentive payments across the number of months for which they were accrued, starting with the month of accrual. To determine the portion for the relevant month of the calculation period, divide the bonus by the working days actually worked in the period for which it was accrued, then multiply by the working days actually worked in that month. If the bonus period was only partially worked, the total amount included cannot exceed the bonus actually accrued.

If the employee did not work during the two calendar months before the month of the relevant event, use payments for the previous two months of work. If there is no salary or calculation period, calculate average earnings from the tariff rate or position-based salary established in the employment agreement. If the salary is below the minimum wage in effect at the time of calculation, use the minimum wage; for part-time work, calculate it in proportion to the terms of the agreement. Multiply the selected monthly amount by two and divide by the number of working days under the enterprise’s schedule in the last two calendar months before the event month. Multiply the resulting average daily earnings by the working days that must be paid.

Hypothetical example: an employee must be paid for three working days spent performing military registration duties. In the two preceding months, they worked 40 days and accrued 32,000 Ukrainian hryvnias (UAH) in earnings eligible for the calculation; there were no bonuses or excluded payments. Average daily earnings are UAH 32,000 ÷ 40 = UAH 800, and payment for the absence is UAH 800 × 3 = UAH 2,400 before tax deductions.

Payments for training and reimbursement

Under Article 29 of Law No. 2232-XII, average salary for training and performance of military reserve duties is funded from the state budget under the established procedure. For people called up for training, Resolution No. 1644 provides for payment by the enterprise, institution, or organisation followed by reimbursement. Under Ministry of Defence Instruction No. 80, before departure the employer pays salary for time worked and average salary for the first half-month of training; payments for the remaining period follow the regular salary payment deadlines. The guarantee covers the employee’s main job and any concurrent employment.

For reimbursement under Instruction No. 80, the enterprise submits an invoice and a statement using the prescribed form. The statement must include the employee’s surname, first name, and patronymic, monthly average salary, training period, and reimbursable expenses, including the single contribution for compulsory state social insurance (ESV). The Instruction uses the former name “military commissariats”; the current Regulation on TCCs assigns reimbursement from Ministry of Defence funds to the relevant regional TCCs, with district TCCs serving as their units. Under paragraph 12 of Instruction No. 80, submit the invoice and statement to the district authority with which the employee is registered for military purposes; that authority checks the invoice and forwards it to the regional authority for payment. As the Instruction uses former names for military commissariats, confirm the current details and document submission method with the relevant district TCC before filing. For training in military organisational structures or independent structural units of the Main Intelligence Directorate (HUR) of the Ministry of Defence, and military units subordinate to its Head, apply Instruction No. 33. Submit the invoice and statement in the form set out in its appendix to the relevant structure, unit, or military unit at the training location.

Procedures that expressly name enterprises, institutions, and organisations and training should not automatically be applied to FOPs or other reservist duties. In those cases, preserve the employee’s applicable guarantee and obtain written confirmation from the relevant authority of the funding procedure that applies. For seasonal and temporary employees, Instruction No. 80 separately provides average salary for the entire period of training and travel, with the position preserved for the work term specified in the agreement; in a reorganisation, identify the payer according to the type of succession. Under its rules, dismissal at the employer’s initiative is prohibited from receipt of the training summons until the employee returns, except in the event of liquidation. If an employee is called up for training while on annual or additional leave, paragraph 10 of Instruction No. 80 provides for extending the leave after training or postponing it. Obtain confirmation of the training period, determine the unused days, agree a new period with the employee, and issue the relevant order.

How to tax a payment from the shop

Determine the nature of the payment before calculating taxes. A regular payment to a mobilized employee established within the employment relationship as a salary guarantee or compensation for time not worked is subject to salary rules. Calling it “assistance” does not by itself determine its tax treatment. For ESV, apply Law No. 2464-VI and Instruction No. 449 with their references to the classification of payments; Statistical Instruction No. 5 is not an independent, universal basis for all taxes.

From a salary payment, the employer withholds personal income tax (PIT) at a rate of 18% and the military levy at a rate of 5%. The 1.5% military levy rate applies to military payments specified by law and does not automatically apply to a shop’s salary payment because of the recipient’s status. The tax social benefit is not applied to salary that, in the same month, an employee receives alongside military monetary support funded by the state budget.

As a general rule, the employer accrues the single contribution for compulsory state social insurance (ESV) at a rate of 22% at its own expense, without reducing the base by withheld taxes. For the employee’s primary place of work, check the minimum contribution requirement: under the conditions in Instruction No. 449, it applies, in particular, for a full calendar month of employment or when the employee works all working days scheduled for them. Exceptions apply to secondary employment, an employment agreement with non-fixed working hours, and a properly documented 8.41% rate. If there is no payment forming an ESV base for the entire month, preserving the employment relationship alone does not create a salary base.

In 2026, the minimum monthly wage is UAH 8,647, so the minimum contribution at 22% is UAH 1,902.34 when the minimum-base requirement applies. The maximum monthly base for an ordinary salary payment by a shop is 20 minimum wages, or UAH 172,940. A separate cap for military payments specified by law does not change the classification of a civilian employer’s salary payment.

Hypothetical example: the shop accrues a voluntary salary payment of UAH 10,000 for a mobilized employee for one month. For this example, the standard ESV rate of 22% applies, there is no tax social benefit, and the employer does not use a special right not to pay ESV. The calculation is:

What to check for the 8.41% ESV rate

An enterprise or FOP, including one using the simplified tax system, may apply the 8.41% rate to eligible payments to an employee with a disability. To do so, obtain a duly certified extract from an expert team’s decision establishing the disability, or a copy of a certificate issued by a Medical and Social Expert Commission (MSEC) before 1 January 2025. The employer applies the reduced rate from the date it receives the relevant documents and for the period established by law, so the date the disability was established and the date the employer received the document have different significance.

An old MSEC certificate should not be rejected solely because the disability assessment system has changed, but its validity period and the legal grounds for extending the status must be checked. The general transitional dates in 2025 and 1 April 2026 have already passed, so they do not establish automatic extension of every certificate. For service members and other service categories expressly specified, Resolution No. 1338 provides for extension of disability status during service and for 60 calendar days after discharge, or until the assessment date. Check the service, discharge, and assessment documents before applying this rule to a specific month.

For an old fixed-term disability status whose reassessment fell during martial law and was not carried out under Resolution No. 225, paragraph 3 of Resolution No. 1338 provides separate exceptions. They cover people living in territories included in the official list with no specified date for the end of hostilities or occupation, and people with the conditions listed in the resolution: inability to move independently and care for themselves; absence of hearing, speech, or sight; absence of eyes, limbs, hands, feet, or one of a pair of organs; cancer; intellectual disabilities; mental disorders; cerebral palsy; other paralytic syndromes; or a disability dating from childhood. Under these conditions, the status is extended until the last day of the sixth month after martial law ends or is lifted, unless an assessment is carried out sooner. These exceptions do not apply to service members and other service categories specified in the resolution, or to men aged 25–60 with a fixed-term Group II or III disability. For service categories, check the separate extension rule during service and for 60 calendar days after discharge. Before applying the 8.41% ESV rate, compare the employee’s documents with the relevant extension condition. Use the expert team’s decision for the dates on which a group was established, changed, or not established; under paragraph 40, the specified end date for disability status is the first day of the month following the month scheduled for reassessment.

Special right of unified-tax taxpayers regarding ESV

Clause 9-20 of Section VIII of Law No. 2464-VI allows FOPs that are Group 2 or Group 3 unified-tax payers and Group 3 legal entities to choose not to pay ESV for employees conscripted during mobilization into the Armed Forces of Ukraine. Check the employer’s group, the grounds for the call-up, and the military formation using the employee’s documents. The contribution must still be calculated and reported. To determine the amount payable from the state budget, this clause expressly refers to the rates in Parts Five and Fourteen of Article 8. The 8.41% rate is set by Part Thirteen, so for an employee whose payments qualify for this rate, obtain tax guidance on calculating and reporting the contribution under the special procedure. Public-budget funding does not cover periods when the employee received monetary support on which ESV had already been paid from the budget.

Before relying on this provision, the accountant must check the call-up grounds, whether the person is in the Armed Forces of Ukraine, whether they received monetary support, and the rules for the current reporting form. Under Clause 9-20, the minimum-base requirement does not apply to salary or income for the last calendar month in which the employee was actually demobilized. The presence of a budget-compensation code in the reference list does not establish a right to reimburse any voluntary payment made by the shop.

When to pay taxes and file reports

Check the filing deadline separately from the tax payment deadline. PIT and military levy on income transferred through a bank must be paid when the income is paid. For cash payments from the cash desk or income provided in kind, pay these amounts within three operating days starting the day after the relevant accrual, payment, or provision. For income accrued but not paid, the monthly tax-period deadlines apply: generally within 30 calendar days after the period ends, regardless of a FOP’s quarterly reporting; in the case specified in the Tax Code, the payment deadline moves to the next operating day.

Pay ESV at the same time as each payment of income on which it was accrued, unless the contribution has already been paid or there is a properly confirmed sufficient overpayment. The final monthly deadline for an ordinary employer is no later than the 20th day of the following month. If the last day falls on a weekend, holiday, or non-working day, Instruction No. 449 moves it to the next working day. Apply these rules subject to any lawfully chosen special ESV non-payment regime for which the employer qualifies.

Use the current separate forms for legal entities and FOPs introduced by Ministry of Finance Order No. 243: legal entities first use the new form for July 2026, while FOPs are scheduled to first file for Q1 2026. If the filing deadline falls on a weekend or holiday, Procedure No. 4 moves it to the next operating banking day. File the Calculation at the employer’s primary place of tax registration; the legal entity files on behalf of a separate subdivision that is not authorised to file independently.

How to report an employee who received no payments

When the employer files the Calculation, it must include a mobilized employee whose employment relationship continues in Annex D1 or FIZ-D1 (official Ukrainian identifiers: Д1 and ФІЗ-Д1), even if no payment was accrued to them. State the applicable number of calendar days in an employment relationship in column 14. Release from work for military service is not unpaid leave, so do not put these days in column 13 as days of unpaid leave. If the employee has several rows, report the days in an employment relationship in only one of them, the salary row if there is one.

At the same time, the current Tax Code and Procedure No. 4 link filing a current Calculation to accruing the relevant income during the reporting period. If the employer as a whole has no such accruals for the entire calendar month for a legal entity or quarter for a FOP, the fact that it has only employees released from work does not by itself establish an obligation to file a current Calculation under this rule. Once income has been accrued, failure to pay it does not remove the reporting obligation; corrections for previous periods must be assessed separately.

Do not include an employee in 4DF or FIZ-4DF (official Ukrainian identifiers: 4ДФ and ФІЗ-4ДФ) solely because the employment relationship continues if no income was accrued or paid. A civilian employer also does not report the release from work due to mobilization in D5 or FIZ-D5 (official Ukrainian identifiers: Д5 and ФІЗ-Д5) as termination of the contract. Military-service information at the place of service and civilian employment information are reported by different social insurance contribution payers; if another event reportable under the D5 rules occurred at the shop, check the obligation to report that event specifically.

How to report a voluntary payment

For a confirmed salary payment, use income code 101 in 4DF and separately show accrued and paid income, and accrued and remitted PIT and military levy. Report the accrued income in full before deductions. Salary paid on time in the following month is reported for the accrual period under the special rule.

Choose the insured-person category code in D1 based on the nature of the payment, employer type, and current reference list. Code 47 describes payments within average earnings funded by enterprises, institutions, organisations, and other legal entities; code 66 describes corresponding payments to persons with disabilities; and code 75 describes average salary for specified DFTH members at the 22% rate. These descriptions do not permit automatically assigning code 47 to every FOP employee, using it for any arbitrary amount, or combining code 75 with the 8.41% rate.

For an ordinary salary payment at the 22% ESV rate that does not meet the description of a special category, the reference list provides code 1. It expressly covers employees of legal entities and FOPs. For ordinary salary payments to employees with disabilities at enterprises, institutions, and organisations, the reference list provides code 2 at the 8.41% rate; for payments matching the description of category 66, check that special category.

If a specific case remains ambiguous, including applying 8.41% to a payment to a FOP employee or a DFTH member, give the accountant the payment document and calculation, disability confirmation, and employer details, and obtain tax guidance on the code. Determine the ESV rate under the law and supporting documents, and choose the category code under the current reference list and guidance for the relevant case.

What to do with unused leave

An employee conscripted on one of the grounds listed in Article 24 of the Law on Leave or accepted for military service under a contract may, at their request, receive compensation for all unused days of annual leave and additional leave for employees with children or an adult child with a disability dating from childhood classified as Group I, subgroup A. To receive it, the employee must apply no later than the last day of the month in which they were released from work. Explain this deadline to the employee right away, since compensation on this ground does not require termination of the employment contract.

The accountant must check the remaining days for each type of leave and working year. Since 19 July 2022, military service on the grounds listed in Clause 2 of Part One of Article 9 of the Law on Leave has not counted toward service for annual basic leave; a voluntary payment from the employer does not remove this exception. At the same time, a Ukrainian citizen’s military service counts toward their social insurance record, overall length of service, and length of service in the relevant profession, so these qualifying periods must be recorded separately.

Article 9 separately provides that a period of officially established deprivation of personal liberty as a result of armed aggression counts toward the length of service that qualifies for leave, provided the employee’s position is preserved without pay. If the employee has such confirmation, assess it separately from the regular period of service.

To calculate compensation, divide the days according to when the entitlement arose. For leave entitlements arising by 31 December 2023, Procedure No. 100 provides for a calculation based on payments accrued in 2023. For the remaining leave, the general rule is to use the 12 calendar months preceding the month of compensation. If the employee worked for less than a year, use the actual period specified by the Procedure; exclude periods of lawful absence without earnings or with partial earnings and periods without salary data due to hostilities.

For leave calculations, include eligible salary payments, previously preserved average earnings, and temporary disability benefits; allocate bonuses under paragraph 3 of Procedure No. 100. If there are no earnings or there is no calculation period, use the tariff rate or position-based salary established in the employment agreement. If the salary is below the minimum wage in effect at the time of calculation, use the minimum wage; for part-time work, calculate it in proportion to the agreement. To determine calculation earnings, multiply the selected monthly amount by the number of months in the relevant calculation period. For a calculation based on the salary or minimum wage, divide the calculation earnings so determined by the calendar days in the corresponding notional calculation period. Do not subtract days of service without salary from this notional period, because this method is used specifically when there are no earnings or there is no calculation period. Thus, extended service without salary does not mean zero compensation.

If calculating compensation from earnings actually accrued, divide the eligible payments by the calendar days in the calculation period after the exclusions required by Procedure No. 100. In either case, multiply the resulting average daily earnings by the number of unused leave days being compensated. During martial law, Article 73 of the KZpP does not apply, so public holidays do not reduce the number of calendar days in this calculation.

Hypothetical example: an employee has 10 unused annual leave days, with entitlement arising after 2023. They worked throughout the calculation period from 1 October 2025 to 30 September 2026, received UAH 144,000 in eligible salary, and had no periods or payments to exclude. Under the example assumptions, the calculation period contains 365 calendar days, so compensation is UAH 144,000 ÷ 365 × 10 = UAH 3,945.21 before tax deductions.

How to document a return after service

Ask for a document stating the date the employee was removed from the unit’s personnel rolls, because Law No. 2232-XII defines this as the end of military service. Compare the document with the grounds for release from work and check whether a guarantee continues because of treatment, captivity, or another circumstance described below. If no extended guarantee applies, set the return-to-work date as the first working day in the employee’s schedule after the day military service ends. If a guarantee continues, establish its end date from the documents and set the return date as the first working day thereafter. Issue an order ending the release from work and notify the employee, accountant, and person responsible for time records. Restore the time record and pay for actual work; an enterprise must also update its individual military registration to reflect the new status. Returning to preserved employment is not a new hiring. If the enterprise reduces headcount or staffing after the employee returns, also check Article 42 of the KZpP. For two years from the date of discharge from military service, a former mobilized employee has a preferential right to remain employed where productivity and qualifications are equal. Therefore, first compare those factors among employees and, if they are equal, consider the confirmed type of service and discharge date.

After discharge, a person must report within five days to the relevant TCC, SBU body, or intelligence body to be placed on military registration. This deadline does not automatically create five days of leave. Document the time needed to meet the military registration duty based on proper confirmation and the relevant paid guarantee.

For employees who suffered wounds or other harm to their health during service and are receiving treatment in medical facilities, who were taken captive, or who were declared missing, Part Five of Article 119 of the KZpP provides for an extended guarantee. For these employees, the guarantee lasts until the day after they are placed on military registration following discharge from military service, once treatment has ended, they have returned from captivity, or they have reappeared after being declared missing. The duration of treatment does not limit the guarantee. For a missing person, the law also defines the end of the guarantee as the day a court declares them dead. Before ending the release from work, check confirmation of the relevant event, discharge from service, and placement on military registration. Check documents for each relevant event before making the personnel decision.

Separately, Article 119-1 of the KZpP preserves the job of a person whose deprivation of liberty has been established for the duration of that period and for six months from release, if they undergo the medical, rehabilitation, or other recovery measures provided by law. The relevant Commission establishes the fact of deprivation of liberty, and the employee or another authorised recipient may obtain a free extract from the register. The employer does not have general direct access to this register, so ask for proper confirmation of the status and dates.

To extend the guarantee after release, also check actual participation in the measures under Procedure No. 296 and their dates. A doctor’s recommendation to undergo rehabilitation and a document confirming actual participation have different significance; discharge from a facility does not always end subsequent follow-up care. The cited rules do not establish a universal mandatory certificate for all employers. Article 11 of Law No. 2010-IX does not apply to military service members. For a mobilized employee, check the conditions in Articles 119 and 119-1 of the KZpP separately: the exception in Law No. 2010-IX does not by itself cancel the guarantees provided by the Code. Determine the end date of each applicable guarantee from documents on discharge from service, military registration, release from captivity, and participation in recovery measures. The six-month period under Article 119-1 is counted from release from places of detention, so it is not automatically added to the guarantee period under Article 119. Release from captivity, completion of recovery measures, and discharge from military service are separate events.

Part Three of Article 119 of the KZpP also has specific exceptions: its guarantees do not apply to rank-and-file and commanding personnel of the civil protection service, and preservation of a position does not apply to specified persons in elected local-government positions after their term of office ends. The guarantees in Parts Two and Three do not apply to persons with a final conviction for military criminal offences committed during a special period. A notice of suspicion or unconfirmed information is not a substitute for such a conviction.

What leave may be granted after return

Check the remaining annual leave and documents confirming the employee’s status. The usual minimum annual basic leave is 24 calendar days per working year of service; it is 30 days for persons with Group I–II disabilities, 26 days for Group III, and 31 days for employees under 18. During martial law, Article 12 of Law No. 2136-IX allows an employer to limit annual basic leave for the current working year to 24 calendar days and refuse to grant unused annual leave days. Before approving leave after the employee returns, determine the working year for which they are requesting days and the employer’s decision under this Article. Following Constitutional Court Decision No. 3-р/2026, provisions on granting unpaid days must not be applied in a way that deprives minors and persons with disabilities of paid basic leave at the minimum duration established for them.

An employee with confirmed statutory status as a participant in hostilities or as a person with a war-related disability is entitled to 14 calendar days of additional leave per year under Article 16-2 of the Law on Leave. During martial law, however, the rules in Article 12 of Law No. 2136-IX on postponement and possible unpaid leave apply to leave beyond annual basic leave. An employer may also refuse leave to an employee actually engaged in work specified by law at critical infrastructure facilities, in the production of defence goods, or in a mobilisation assignment. Simply wanting to keep the shop’s shift fully staffed is not sufficient for this special ground.

Mandatory unpaid leave, at the employee’s request, for up to 60 calendar days after return is provided only to people discharged because the special period ended or demobilization was declared, and who have already resumed work. Discharge from service on another ground does not automatically create a right to these 60 days.

What to do if the employee becomes ill

A certificate of incapacity for work issued during military service does not automatically require the shop to pay a benefit. Under Law No. 1105-XIV, a benefit compensates for lost salary due to an eligible insured event, so the employer or its authorised person must check the period, grounds for absence, and document. For training or performance of reservist duties, Article 29 of Law No. 2232-XII separately provides for preserving the job and position if illness continues after those duties end, with temporary disability benefits applying from the day they end.

If an eligible insured event occurs after the employee returns, the basis for payment is a certificate of incapacity for work; a paper version is used in the circumstances provided by law when an electronic document cannot be generated. For ordinary illness or a non-work-related injury, the employer pays the first five days, and Pension Fund funding applies from the sixth day. The documents are reviewed no later than ten working days after receipt, and a notice of refusal stating the reason and appeal procedure must be sent no later than five days after the decision.

For funding, submit an application-calculation with the required amounts; the law provides for funding within three working days of receipt. Pay the employee at the next payday after the benefit is awarded, subject to the required funding. The application for payment must be received no later than six calendar months from the date capacity for work is restored. During review, check the grounds for refusal under Article 16, including unpaid leave, an unjustified certificate of incapacity for work, statutory circumstances of injury or illness, and breach of the treatment regimen.

Consequences of violating guarantees

Before deciding to dismiss an employee or end payments, check the legal grounds and documents, because unlawful dismissal may result in reinstatement and payment of average earnings for forced absence. Article 235 of the KZpP sets a general limit of one year for this payment, but if the case takes longer through no fault of the employee, it is payable for the entire period of forced absence.

For violating the special military employment guarantees, Article 265 of the KZpP provides for a fine of four minimum wages for each employee; for legal entities and FOPs that are Group 1–3 unified-tax payers, a warning applies for this offence. At a minimum wage of UAH 8,647, four times that amount is UAH 34,588; the law uses the amount in effect when the violation is discovered. A violation involving payment for DFTH time under Part One of Article 119 should not automatically be classified as the same offence: for wage violations, the law separately provides for three minimum wages for a delay of more than one month or partial payment, and two minimum wages per employee for failure to comply with minimum state pay guarantees.

If an inspection finds a delay of more than a month in eligible payments, partial payment, failure to meet minimum pay guarantees, or failure to meet special military guarantees, comply with the order and correct the violation within the specified period. For these violations, Article 265 provides that financial fines are not applied if the violation is corrected on time. If a fine has already been imposed, paying 50% of its amount within ten banking days of receipt of the decision counts as compliance with that decision. During martial law, Article 16 of Law No. 2136-IX also provides that Article 265 fines are not applied if the employer fully and on time complies with an order issued after an unscheduled inspection. Pay the employee any amount owed and separately check for possible administrative or criminal liability, since these rules concern financial fines.

For violations of the special military employment guarantees, Part Seven of Article 41 of the Code of Ukraine on Administrative Offences (KUpAP) provides an administrative fine for specified officials and FOPs of 50–100 statutory non-taxable minimum incomes of citizens. Other labour violations are dealt with under the relevant offence in that Article. An enterprise’s violations of military registration duties are assessed separately under Article 210-1, taking into account the responsible persons, special period, and statutory exception for data that the register holder can obtain through electronic interaction.

A gross violation of labour law that meets the elements of Article 172 of the Criminal Code may result in criminal liability. Article 175 separately covers intentional, unjustified non-payment of due amounts for more than a month and provides for exemption from criminal liability if the amounts are paid before the person is prosecuted. Delays caused by hostilities also require evidence: Article 10 of Law No. 2136-IX may release an employer from liability for a missed deadline if the circumstances are proven, but the obligation to pay salary remains.

Under paragraph 5 of subsection 1 of Section XX of the Tax Code, one tax-free minimum income for calculating these fines is UAH 17. Therefore, a fine of 50–100 such minimums amounts to UAH 850–1,700. For classifying an administrative or criminal offense, the law provides for a different amount tied to the tax social benefit applicable in the relevant year.

Official sources

• Labour Code of Ukraine No. 322-VIII: Articles 9-1, 36, 115, 119, 119-1, 235, 265.
• Law “On Military Duty and Military Service” No. 2232-XII: Articles 2, 21, 24, Part Eleven of Article 26, Articles 29, 34.
• Law “On Mobilisation Preparation and Mobilisation” No. 3543-XII: Article 1.
• Law No. 2352-IX on optimising employment relations: Clause 1 of Section I, amendments to Article 119 of the KZpP, entry-into-force procedure.
• Law “On the Organisation of Employment Relations under Martial Law” No. 2136-IX: Articles 1–3, 6–7, 10–13, 16; Constitutional Court Decision No. 3-р/2026: paragraphs 1–3 of the operative part.
• Decree No. 596/2026 extending martial law and Law No. 4928-IX approving it; Decree No. 597/2026 extending mobilisation and Law No. 4929-IX: duration and entry into force.
• Law “On the Foundations of National Resistance” No. 1702-IX: Articles 1, 24; Regulation on Volunteer Formations of Territorial Communities, Cabinet of Ministers Resolution No. 1449: paragraphs 21, 23–24, 27; Ministry of Defence Order No. 84: contract and certificate forms.
• Ministry of Defence Order No. 456: transitional rules and paragraphs 1–3, 7, 13, 15–17 of the Procedure; Cabinet of Ministers Resolution No. 559: paragraphs 3, 8-1, 8-2, 9–11 on military registration documents.
• Military Registration Procedure, Cabinet of Ministers Resolution No. 1487: paragraphs 33–34, 41–44; State Statistics Committee Order No. 489: Form P-5 and Note 2.
• Cabinet of Ministers Resolution No. 1644 on payments to persons liable for military service and reservists: paragraphs 2, 4–5; Ministry of Defence Instruction No. 80: paragraphs 7–13; Ministry of Defence HUR Instruction No. 33: paragraphs 1, 8; Regulation on TCCs, Cabinet of Ministers Resolution No. 154: paragraphs 7, 10.
• Law “On Remuneration” No. 108/95-VR: Articles 1–2, 12, 15; Statistical Instruction No. 5 on Wages: paragraphs 1.1–1.3, 2.2.12, 2.3–2.3.1.
• Tax Code of Ukraine No. 2755-VI: subparagraph 14.1.48, Articles 49, 57, 164, 167–169, 171, subparagraph “b” of Clause 176.2, Clause 16-1 of Subsection 10 of Section XX.
• Law on ESV No. 2464-VI: Articles 6–9, Clause 9-20 of Section VIII; Ministry of Finance Instruction No. 449: Clause 2 of Section III, Clauses 2, 5 of Section IV; Law “On the State Budget of Ukraine for 2026” No. 4695-IX: Articles 8, 32.
• Procedure and forms for the Tax Calculation, Ministry of Finance Order No. 4: paragraphs 5–9 of Section I, rules for D1, 4DF, D5, and relevant FOP appendices, Appendices 1–2; Ministry of Finance Order No. 243: paragraphs 4, 6; State Tax Service explanation, “Mobilized employee: taxes and reporting”: personal details without payments and not reporting the release from work itself in D5.
• Law on Leave No. 504/96-VR: Articles 6, 9, 16-2, 24, Clause 20 of Article 25; Procedure for Calculating Average Salary, Cabinet of Ministers Resolution No. 100: paragraphs 2–5, 7–8.
• Law No. 2010-IX on protecting persons whose deprivation of liberty has been established: Articles 3, 11; Cabinet of Ministers Resolution No. 1281: paragraph 10 of the Commission Regulation, paragraphs 12–13 of the Register Procedure; Procedure for Recovery Measures, Cabinet of Ministers Resolution No. 296: paragraphs 1–5, 10–13, 19–20, 28.
• Cabinet of Ministers Resolution No. 1338 on assessment of everyday functioning: paragraphs 3, 11 of the Resolution, paragraph 40 of the Assessment Procedure; Cabinet of Ministers Resolution No. 1111: paragraph 2 and applicable amendments to paragraph 14.
• Law “On Compulsory State Social Insurance” No. 1105-XIV: Articles 12, 15–16, 22–24, 26.
• Code of Ukraine on Administrative Offences No. 8073-X: Articles 41, 210–210-1 and the note; Criminal Code of Ukraine No. 2341-III: Articles 172, 175.