What to do if an employee receives a military draft notice?

In spring and fall, conscription for military service takes place in Ukraine. Not only young people who have just graduated from high school, but also those who have been employed for several years can be called up. In this article, we will tell you what an employer should do if its employee is called up to "pay his debt to the homeland."

Employee received a summons

In 2021, the terms of conscription for regular military service were approved by Decree No. 71/2021 of 24.02.2021. This year, the spring conscription will take place from April to June, and the autumn conscription from October to December.

The Law of Ukraine "On Military Duty and Military Service" in Article 15, part 8 obliges men of military age to report to the military registration and enlistment office on a specified day after receiving a call-up. Then the young man must pass a conscription commission and go to a certain military unit. Receiving a call-up notice is not a guarantee of military service, as a conscript may be exempted from conscription or receive a deferral. But regardless of the outcome, the young man must pass the draft board and this time must be paid for.

Article 21(2) of the Law of Ukraine "On Military Duty and Military Service" states that an employee must retain his or her job, average salary and position while undergoing a medical examination and performing duties related to military service. It does not matter whether the person works at his or her main job or as a part-time employee, under a fixed-term or indefinite employment contract, he or she still retains these guarantees.

Documentary execution

After receiving the call-up notice, the employee must notify the employer of the call-up and present the call-up notice. On the basis of the call-up notice, the employer must issue an Order on temporary release of the employee from work in connection with the call-up. The order must state that the employee retains his or her job, position and average salary.

In the time sheet, the period of absence of an employee is indicated by the letters "IN" or the numbers "22".

No record of military service is made in the employment record book.

Is it possible to dismiss an employee who is doing military service?

If an employee was hired under a fixed-term employment contract and the contract expires during the employee's military service, he or she should not be dismissed under Article 36(2) of the Labor Code. The State Labor Service believes that an employee should retain his or her job, salary and position until the end of the service, regardless of whether he or she is employed under a fixed-term or indefinite employment contract. In such a situation, the last day of the fixed-term contract will be the day the employee completes military service.

It turns out that it is impossible to dismiss an employee who is performing military service, even if the employment contract has expired.

Average earnings

Employees who are conscripts retain their average salary. It is calculated in accordance with Procedure No. 100 on the basis of payments for the last two months.

The beginning of regular military service is the day when a conscript is sent to a military unit from the point of enlistment. The last day is the day when the serviceman was removed from the list of personnel of the military unit.

The entire period of service is paid on the basis of the average salary, and it is enough to calculate it once at the beginning, no need to recalculate it every month.

The average salary of a serviceman should be paid in the same way as other employees: twice a month, on working days.
The salary of an employee called up for service does not require labor surcharges up to the minimum, i.e. if the average salary is below the minimum, it does not need to be brought up to the minimum.
The conscript's salary must be subject to unified social tax and personal income tax and military service tax. However, a conscript is not entitled to a tax social benefit, as he also receives a salary from the state.