A store employer must verify the employee’s entitlement to each guarantee separately. Protection of a single mother from dismissal depends on whether she has a child under 14 or a child with a disability. Different age conditions apply to additional social leave. Divorce alone does not prove that a woman is raising a child without the father.
Practical steps: obtain an application and documents confirming the relevant circumstances, identify the legal basis, issue an order, and reflect it in the work schedule and records. During martial law, separately check the special rules on night shifts and leave. Granting guarantees does not release the employee from performing work under the agreed work schedule.
How to determine status for an employment guarantee
The concept of a single mother for employment guarantees cannot automatically be carried over from the rules for granting social assistance. A decision to grant assistance does not in itself establish entitlement to all employment benefits. The employer must determine the circumstances relevant to the specific provision of the Labour Code of Ukraine or the Law of Ukraine “On Leave”.
In guidance on employment guarantees, the State Labour Service refers to paragraph 9 of Resolution No. 9 of the Plenum of the Supreme Court of Ukraine of 06.11.1992. Single mothers include:
- a woman who is not married, if the father’s entry in the birth certificate is absent or was made at the mother’s direction;
- a widow;
- another woman who raises and supports a child on her own.
For additional leave, a divorced mother must confirm that the father does not participate in raising the child. A divorce certificate confirms the end of the marriage, but not this circumstance. Payment of child support also does not in itself prove the father’s participation in raising the child. For hiring and dismissal guarantees, assess the circumstances under Article 184 of the Labour Code; do not limit the check to a certificate showing receipt of assistance.
Which documents to obtain
The law does not establish a universal mandatory list of documents to confirm that a mother is raising a child on her own. Select documents based on the employee’s circumstances and the guarantee she requests.
- Age and relationship: the child’s birth certificate.
- Father recorded at the mother’s direction: a document from the state civil status registration authority confirming the basis for that entry.
- Father’s death: the death certificate and documents confirming the family relationship.
- Raising a child alone after divorce: a divorce document and evidence that the father does not participate in raising the child.
- Disability or need for care: the relevant document on the child’s disability or a medical certificate.
The State Labour Service gives as possible evidence that a mother is raising a child on her own a court decision terminating parental rights, documents confirming a search for the father, a commission report confirming his lack of participation in raising the child, or a certificate from a school or kindergarten describing specific circumstances. These are examples of evidence, not a requirement to collect every listed document. Assess their contents: do they confirm the specific fact required?
Child’s age: which guarantee applies
| Guarantee | Condition | Employer action |
|---|---|---|
| Protection of a single mother in hiring and against dismissal at the employer’s initiative | Child under 14 or child with a disability under 18 | Apply Article 184 of the Labour Code after verifying status and documents |
| Additional social leave for a single mother | Child under 18; account for earlier acquisition of full civil capacity | Determine entitlement for the relevant calendar year and the number of grounds |
| Mandatory part-time work for a mother | Child under 14 or child with a disability, including a child under guardianship | At the employee’s request, set a shorter workday or workweek; single-mother status is not required |
| Restrictions on overtime and business trips | Child under 3 — prohibited; child aged 3 to 14 or child with a disability — consent required | Check the child’s age and obtain consent where the law allows it |
Article 6 of the Family Code defines a child as a person under the age of majority. For social leave, the State Labour Service also takes account of full civil capacity acquired earlier. According to this guidance, entitlement remains for the year in which full civil capacity is acquired.
Employment of a 16-year-old child does not by itself mean that the child has acquired full civil capacity. Under Article 35 of the Civil Code, granting full civil capacity to an employed minor requires a decision by the guardianship and trusteeship authority or a court. Separate grounds are marriage registration or state registration as an entrepreneur under the conditions in Articles 34–35 of that Code. Check the document confirming the relevant legal event.
Additional social leave: 10 or 17 days
Under Article 19 of the Law of Ukraine “On Leave” and Article 182-1 of the Labour Code, a single mother is entitled to 10 calendar days of additional paid leave each year. Where there are several independent grounds, the total duration may not exceed 17 calendar days. This leave is granted in addition to annual leave. After the child reaches the age of majority, check for a separate ground: a mother of a person with a childhood disability, subgroup A, group I, is also entitled to this leave. The law sets no maximum age for this ground and does not require single-mother status.
For example, a single mother of two children under 15 is entitled to 17 calendar days on two grounds, if she herself uses the ground of “two or more children under 15”. Article 19 grants leave on this ground to one of the parents, so check whether the other parent has used it for the relevant calendar year. Confirm single-mother status separately. The total duration on several grounds may not exceed 17 calendar days.
Track entitlement and days taken for each calendar year. Do not forfeit unused days because the year has ended or the employee later loses her status: Article 24 of the Law of Ukraine “On Leave” requires compensation on termination of employment for all unused days of this leave. If an employee was entitled to 10 days for three years and took none, the balance is 10 × 3 = 30 days. Before calculating, verify entitlement for each year and the days actually taken.
While the employee remains employed, the law does not provide for the ordinary replacement of this social leave with money: the option to replace part of leave with compensation applies to annual leave. On termination of employment, compensation for social leave is mandatory. Part two of Article 24 provides for compensation during employment, at the employee’s request, for employees called up for compulsory military service, service by conscription of officers, during mobilisation, by conscription of reservists during a special period, or accepted for military service under contract. The application must be submitted no later than the last day of the month in which the employee was released from work due to call-up for military service.
As a general rule, public holidays and non-working days under Article 73 of the Labour Code are not counted in the duration of this leave. During martial law, Article 73 does not apply, so such dates count as ordinary calendar days. Pay for paid leave before it starts, unless another deadline is set by law, an employment agreement, or a collective agreement.
How martial law affects social leave
The third paragraph of part one of Article 12 of Law No. 2136-IX allows an employer to grant leave beyond annual basic leave without pay, except for expressly specified exceptions. Additional social leave for children is not among those exceptions. Unused days of this leave carry over to the period after martial law is terminated or lifted. Document the decision to apply this rule by order and keep a separate record of unused days.
Decision No. 3-р/2026 of the Constitutional Court of Ukraine dated 19.05.2026 did not repeal this paragraph. Point 1 of the operative part found it constitutional. Other provisions were found unconstitutional: those concerning replacing part of annual basic leave with unpaid days for minors and persons with disabilities, and extending certain restrictions after martial law ends. After martial law is terminated or lifted, grant additional social leave with pay under Article 19 of the Law of Ukraine “On Leave”. The wartime rule granting it without pay cannot continue to be applied until the carried-over days are used: the provision for such continuation ceased to be in force on 19.05.2026.
Under part two of Article 12, an employer may refuse social leave to an employee engaged in work at critical infrastructure facilities, the production of defence goods, or the performance of a mobilisation task. The fact that someone works in a store does not establish this condition. Compensation for unused days remains due on termination of employment.
A separate rule applies when an employment agreement is lawfully suspended under Article 13 of Law No. 2136-IX. Suspension is allowed when armed aggression makes it impossible for both parties to perform their duties. During the suspension and for its duration, the employer is not required to grant, pay for, or compensate leave; amounts owed to the employee on the date of suspension remain the employer’s obligation. Suspension is documented by an order stating the reasons, including the inability of both parties to perform their duties, the means of exchanging information, the suspension period, and the conditions for resuming the agreement. The order also specifies the number and categories of employees, their surnames, first names, and patronymics if available, and their taxpayer registration numbers. For employees who refused such a number because of religious beliefs, notified the supervisory authority, and have the relevant passport entry, the order specifies the passport series and number. At the initiative of one party, the total period may not exceed 90 calendar days during martial law; it may be extended by agreement of the parties until martial law is terminated or lifted. If the employer resumes the agreement early, it must notify the employee 14 calendar days before her return. After the suspension period ends, the agreement resumes in full. Suspension does not end the employment relationship and does not prevent termination of the agreement on a lawful ground. If the agreement is terminated, the employer must settle accounts with the employee, including paying any due compensation for unused leave, and issue the employment record book, if held by the employer, no later than the next working day after the employee submits a written request. If the employer cannot access the employment record book or it has been lost, the employer must issue a duplicate within the time limits and in the manner established by law.
Hiring and dismissal: what to check
Article 184 of the Labour Code prohibits refusing to hire a single mother or reducing her pay because she has a child under 14 or a child with a disability. If you refuse a candidate in this category, give the reason in writing. She may challenge the refusal in court.
Formalise hiring by an order and a hiring notification before the employee starts work, as required by Article 24 of the Labour Code. During martial law, the parties determine the form of the employment agreement by mutual consent under part one of Article 2 of Law No. 2136-IX. The ability to set a probation period for any category of employee does not remove the guarantees under Article 184.
Dismissal at the employer’s initiative of a single mother with a child under 14 or a child with a disability is prohibited. Staff reduction or closure of an individual retail outlet is not a complete liquidation of the enterprise. Article 5 of Law No. 2136-IX on dismissal during sick leave or leave does not remove this protection.
- Complete liquidation of an enterprise, institution, or organisation: Article 184 allows dismissal, subject to mandatory employment placement.
- Expiry of a fixed-term agreement: mandatory employment placement is also required. Average pay is retained for this period, but for no longer than three months from the expiry date of the fixed-term agreement.
- Other grounds for ending the agreement: the prohibition applies to the employer’s initiative. An employee’s application or an agreement between the parties must reflect her voluntary decision.
Mandatory employment placement requires real action by the employer. Do not conclude the process with a dismissal order alone: document the employment placement efforts and payments due.
Part-time work and shifts
Under Article 56 of the Labour Code, at the request of the mother of a child under 14 or a child with a disability, the employer must set a shorter working day or workweek. The employee does not need to prove single-mother status. The same obligation applies in the cases set out in the article when caring for a sick family member, on the basis of a medical certificate.
In the application, specify the requested schedule; in the order, state the working days, shift start and end times, start date, and payment arrangements. Pay is proportional to time worked or based on output. For example, with hourly pay and a 4-hour shift instead of 8 hours on each working day, pay for time worked will be 4 ÷ 8 = 50% of the corresponding full-time pay. This ratio does not replace checking all applicable components of pay.
Part-time work does not limit the employee’s employment rights. Record actual hours: a scheduled four-hour workday must correspond to the work actually performed.
Under Article 265 of the Labour Code, recording part-time work when the employee actually works throughout the full established working time carries a fine of 10 minimum wages for each employee. For legal entities and individual entrepreneurs who are single-tax payers in groups one to three, a warning applies for this violation. A repeat violation within two years from the date it was detected carries a fine of 30 minimum wages for each employee. The calculation uses the minimum wage in force when the violation is detected.
For other violations of employment requirements that do not fall under the special categories in part two of Article 265, the fine is one minimum wage for each violation; for a repeat violation within a year from the date it was detected, it is two. During martial law, under Article 16 of Law No. 2136-IX, fines under Article 265 do not apply if the employer fully complies within the prescribed period with the instructions concerning violations identified during an unscheduled inspection.
Night work, overtime, days off, and business trips
- Under the general rules: Article 176 of the Labour Code prohibits assigning pregnant women and mothers of children under 3 to night work, overtime, work on days off, or business trips.
- Child aged 3 to 14 or child with a disability: under Article 177, overtime and business trips are allowed only with the mother’s consent.
- Night work during martial law: the special Article 8 of Law No. 2136-IX requires the consent of a pregnant woman or the mother of a child under 1. It changes the general night-work regime; for mothers of children aged 1 to 3, this special provision does not require separate consent because of the child’s age.
The special rule on night work does not repeal the Article 176 prohibitions on overtime, work on days off, and business trips for mothers of children under 3. Their consent alone does not remove the prohibition. Where consent is allowed, obtain it in writing for the specific work or trip.
For a store, Saturday or Sunday may be a working day under the schedule. Check whether a particular day is a day off for that employee. During martial law, the non-application of the general Article 71 of the Labour Code does not mean that the separate guarantee in Article 176 is cancelled.
Childcare leave: when the employer must grant it
At the request of the mother or father, one of them is granted leave to care for a child up to 3 years old. It is arranged by application and order under Articles 179 and 181 of the Labour Code. This leave is not granted if the child is in state care; exceptions apply to foster children in foster families and children placed in family-type children’s homes. During leave, the employee may, if she wishes, work part-time or from home. She must notify the employer of early termination of leave no later than 10 calendar days before returning. If the child needs home care, unpaid leave must be granted on the basis of a medical certificate, within the applicable age limit. Under Article 181 of the Labour Code, leave to care for a child up to 3 years old and unpaid leave for home care under part six of Article 179 count toward total length of service, continuous length of service, and length of service in the profession. Time on these types of leave does not count toward the service used to qualify for annual leave; take this into account when recording accrued days.
Under point 3 of part one of Article 25 of the Law of Ukraine “On Leave”, home-care leave is granted for the period specified in the medical certificate, generally until the child reaches 6 years of age.
- Until age 16: if the child has type I diabetes, or if a child without an established disability has a severe perinatal nervous system injury, a severe congenital malformation, a rare (orphan) disease, an oncological or oncohematological disease, cerebral palsy, a severe mental disorder, or acute or chronic kidney disease stage IV.
- Until age 18: if the child is classified as “a child with a disability, subgroup A” or if a child without an established disability has suffered a serious injury, needs an organ transplant, or requires palliative care.
For a child without an established disability, check that the disease, injury, or condition matches the list approved by the Cabinet of Ministers of Ukraine. The medical certificate must confirm the ground and the period of care. At her request, a mother of two or more children under 15, or of a child with a disability, is also entitled to up to 14 calendar days of unpaid leave each year under point 1 of this part. Single-mother status alone does not create this entitlement.
During martial law, take Article 12 of Law No. 2136-IX into account. Under part two, an employer may refuse leave to an employee engaged in work at critical infrastructure facilities, the production of defence goods, or the performance of a mobilisation task. This option applies to the specified unpaid leave, including home-care leave and leave for employees who have left Ukraine or acquired internally displaced person status. Maternity leave and leave to care for a child up to 3 years old are expressly excluded from this rule.
If there are no grounds for such a refusal, an employee who has left Ukraine or acquired internally displaced person status must, on application, be granted unpaid leave for the period stated in the application, but no more than 90 calendar days. Under part three of Article 12, the employer may also, at the employee’s request, grant unpaid leave without the general duration limit under Article 26 of the Law of Ukraine “On Leave”. Time spent on leave under parts three and four of Article 12 does not count toward the length of service required for annual basic leave.
Checklist for a store employer
- Receive an application. Record the specific request: leave, part-time work, or another guarantee.
- Check the documents. Establish the child’s age, relevant status, disability, or need for care. For social leave, account for possible earlier acquisition of full civil capacity.
- Identify the applicable provision. Compare the general guarantee with the special martial-law rules. For social leave, check all grounds and balances for each year.
- Issue an order. State the ground, dates, duration, work schedule, and payment terms, as applicable.
- Update the schedule and records. Send the decision to the person responsible for payroll and arrange cover for the period of lawful absence.
- Check the protection before ending the agreement. Establish the lawful ground, any employment placement obligation, and the number of days to be compensated.
Legal sources
- Labour Code of Ukraine No. 322-VIII: Articles 24, 56, 67, 73, 176, 177, 179, 181, 182-1, 184; paragraph 2 of Chapter XIX.
- Law of Ukraine “On Leave” No. 504/96-VR: Article 19, part seven of Article 20, parts one–two of Article 21, parts one–two and four of Article 24, points 1 and 3 of part one of Article 25.
- Law of Ukraine “On the Organisation of Employment Relations under Martial Law” No. 2136-IX: part three of Article 1, parts one–two of Article 2, part one of Article 5, part six of Article 6, Article 8, parts one–four of Article 12, point 3 of the “Final Provisions” section.
- Decision No. 3-р/2026 of the Constitutional Court of Ukraine dated 19.05.2026: points 1–3 of the operative part.
- Civil Code of Ukraine No. 435-IV: Articles 34–35.
- Family Code of Ukraine No. 2947-III: Article 6.
- State Labour Service guidance on single-mother status and documents for additional leave: application of paragraph 9 of Resolution No. 9 of the Plenum of the Supreme Court of Ukraine dated 06.11.1992.
- State Labour Service guidance on dismissal and the guarantees under Article 184 of the Labour Code.
- State Labour Service guidance on social leave after a child acquires full civil capacity.
See how stock, documents and payments are connected
The Torgsoft demo lets you reproduce typical store operations and review the data used by an accountant.
- Stock movement Record goods receipts, sales, returns, write-offs, transfers and stocktakes.
- Documents, payments and fiscal receipts Compare stock documents, payment methods, balances and linked fiscal receipts.
- Multiple businesses Review how documents, fiscal registers, accounts and reports are separated between sole traders and legal entities.
Try it with your own example
The demo is available for 30 days. During a consultation, you can check whether Torgsoft fits your accounting workflow.
Go back to the previous step