Reducing a Store’s Workforce: Process, Documents, and Payments

An employer may reduce a store’s workforce if it genuinely reorganizes operations and reduces the number of jobs. To dismiss an employee under paragraph 1 of part one of Article 40 of the Labor Code of Ukraine (KZpP), the employer must document the changes, check protected categories and priority rights to remain employed, give employees at least two months’ personal notice, and offer all suitable vacancies through the dismissal date. These duties also apply to an individual entrepreneur (FOP) who employs workers.

If the employer has a primary trade union organization, it must notify the organization of the planned reduction in advance and hold consultations. For a mass layoff, the employer must also notify the employment service. On the dismissal date, the employer provides a copy of the dismissal order and a written breakdown of payments, and pays wages, compensation for unused leave, and severance pay of at least one average monthly wage. Martial law changes certain rules on trade union consent and the dismissal date during sick leave or vacation, but does not by itself shorten the two-month notice period.

First, identify the jobs you are eliminating

A reduction in headcount means fewer employees remain in a particular type of work. For example, a store had four sales assistants, but after changing the schedule it will have three. A reduction in staffing means the employer removes one or more positions from the store’s structure. For example, it ends its in-house delivery service and eliminates the courier position.

The owner or manager should describe the reason for the changes: closing a sales location, ending a particular line of work, or changing how customers are served. A drop in revenue alone does not determine whom to dismiss. The employer must show how the chosen decision will change the store’s operations and which positions or staff units will disappear.

Prepare a decision or order on the organizational changes. State the reason, the positions and number of units to be eliminated, the date the new structure takes effect, and who is responsible for the process. Keep the current staffing schedule and approve a new one or amendments to it. For an FOP, the document must also clearly show the number of jobs before and after the reduction.

A change of ownership or reorganization does not by itself terminate employment contracts: Article 36 of the KZpP expressly provides this. If an employee in fact continues doing the same work after a position is renamed, the documents must reflect the actual changes. A merely formal renaming creates a risk that the legality of the reduction will be challenged.

Check who cannot be dismissed because of a reduction

Before selecting employees, the manager or HR officer checks documents concerning pregnancy, children, military service, age, trade union duties, and confirmation that a person was deprived of personal liberty as a result of the armed aggression against Ukraine. Ask employees to report circumstances that affect their employment protections and provide supporting documents.

Separately check the job-retention protection for an employee whose disability resulted from an occupational accident, occupational disease, or work-related injury while employed by this employer. Article 17 of Law No. 875-XII provides for retaining the job in accordance with the recommendations in the employee’s individual rehabilitation program. Before selecting employees for reduction, the manager or HR officer checks documents showing the cause of the disability and the program’s recommendations, and takes this protection into account. Article 17 of Law No. 875-XII.

For an employee whose deprivation of personal liberty as a result of the armed aggression against Ukraine has been confirmed in the manner prescribed by law, Article 119-1 of the KZpP protects the employee’s job and position for the entire period of deprivation of liberty. The protection also applies for six months after release if the employee is undergoing the treatment, rehabilitation, or other recovery measures specified in that article, in accordance with the procedure established by the Cabinet of Ministers of Ukraine. Before a reduction, check the documents confirming this status and, where applicable, participation in recovery measures.

Closing one store location is not the complete liquidation of an employer. If the company continues operating through other stores, follow the reduction rules and check vacancies across the entire company. An FOP must also comply with employee protections; ending business activity requires a separate legal assessment, including any obligation to place protected employees in other jobs.

Determine who has priority to remain employed

When an employer eliminates some jobs in the same occupation or equivalent positions, the manager compares the employees holding them under Article 42 of the KZpP. The first comparison is based on qualifications and work performance. The employee with stronger results has priority.

The manager can prepare a comparison table covering education and training, relevant work experience, documented results, and the quality of performance. The measures must relate to the work and be supported by documents. For example, sales assistants’ revenue should be assessed in light of hours worked, shifts, and sales conditions. A single overall metric without context can produce an unjustified result.

If qualifications and work performance are equal, Article 42 gives priority to these employees:

• employees with families who have two or more dependents;
• people whose family has no other employee with independent earnings;
• employees with long, continuous service for this employer;
• employees studying at higher education or specialized secondary education institutions while continuing to work;
• combatants, participants in the Revolution of Dignity who suffered harm, persons with war-related disabilities, family members of deceased veterans and Defenders of Ukraine specified by law, and certain categories of rehabilitated victims of repression listed in paragraph 5 of part two of Article 42;
• authors of inventions, utility models, industrial designs, and rationalization proposals;
• employees who suffered a work-related injury or occupational disease while working for this employer;
• people deported from Ukraine, for five years after returning to reside permanently;
• former service members of the types listed in paragraph 9 of part two of Article 42, and people who have completed alternative service, for two years after leaving service;
• employees with less than three years remaining before reaching the pension age that entitles them to pension payments;
• members of voluntary fire and rescue units who have at least one year of membership.

Also check any special laws that apply to an employee’s confirmed status: Article 42 allows additional categories with priority rights under other laws. Record the comparison in minutes or another document explaining the decision. Having two dependents does not replace the initial comparison of qualifications and work performance.

Give notice and offer vacancies

The manager or HR officer must personally notify the employee of the planned dismissal two months in advance or earlier. The written notice should state the reason, position, planned dismissal date, and legal basis. Keep proof of delivery: a dated signature, delivery confirmation, or records of an agreed electronic exchange. Two months is a calendar period and should not automatically be treated as 60 days.

At the same time as giving notice, the employer offers other work. Check all vacancies with this employer, including at other stores and departments. Offer work the employee can perform given their education, qualifications, experience, and health, including lower-paid positions. State the work location, duties, pay, and schedule in the offer so the employee can make a decision.

The duty to offer vacancies continues through the dismissal date. The HR officer or owner must monitor new openings, offer suitable positions again, and keep the employee’s responses. Check vacancies once more before issuing the dismissal order. If the employee accepts, arrange the transfer with the employee’s consent.

In case No. 638/14165/21, the Supreme Court explained that merely referring to a vacancies webpage is not enough. The employer must prove which specific positions it offered to the employee during the process. Inviting the employee to enter a general recruitment competition also does not meet this duty. A practical approach is to deliver dated lists with specific offers and record acceptance or refusal. Supreme Court position on offering vacancies.

If no suitable work is available, document that fact. If the employee refused an offered position, keep the response. The inability to transfer the employee with their consent is a condition for dismissal under part two of Article 40 of the KZpP.

How to give notice during martial law

In territories of active or possible hostilities included in the list approved under the law, part one of Article 7 of Law No. 2136-IX allows an employer to determine its own procedures for HR recordkeeping, preparing and maintaining employment record books, and archiving documents. The employer must ensure accurate records of the work performed by the employee and labor costs. During martial law, the parties may also agree to exchange HR documents electronically or by another available method. It is preferable to record the agreement in writing, specifying the address or number, the sending method, and how receipt will be confirmed.

The parties must continuously ensure that they can contact each other and must report changes to contact details without delay, and no later than 10 calendar days. A company or FOP meets this duty by updating its information in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations (EDR). The employee sends the information to the employer’s address or email listed in the EDR; if postal or email delivery is impossible, the employee may send a text message to the employer’s official telephone number. If an employee has not met this duty, the employer may use the last known contact details under parts three and four of Article 7. If postal communication and/or electronic communication tools are unavailable at the last known contact details, part four of Article 7 provides that the statutory duty to notify the other party of the creation or termination of employment rights and obligations, or of termination or cancellation of the employment contract, does not apply. Keep evidence of the circumstances that permit this exception; the employee’s failure to respond alone does not establish them.

Check whether the reduction is a mass layoff

Article 48 of the Law of Ukraine “On Employment of the Population” determines whether a layoff is mass based on the number of dismissals within one month. Count employees across the entire employer, not just the store being closed.

Example: a company employs 150 people across several stores. It plans to reduce 15 employees within one month. Calculation: 15 ÷ 150 × 100% = 10%. This is a mass layoff. For an employer with 250 employees, the threshold is 250 × 10% = 25 people.

Scheduled expiration of fixed-term contracts or contracts for specific purposes is not covered by Article 48. The exception is early termination before the term ends or the relevant conditions are fulfilled. Also check measures and indicators in applicable collective agreements and contracts.

When to file Form No. 4-PN

For an ordinary mass layoff, the information must be submitted to the employment service no later than two months before the dismissals. Ministry of Economy Order No. 563 approves Form No. 4-PN and its filing procedure. An enterprise files it with the employment center or branch for the location of its business activity: electronically with a qualified electronic signature or on paper signed by the manager or responsible person.

The responsible employee lists the occupation or position names under the Classifier of Occupations, the number of people, the date of the notice order, and the planned dismissal date. Entries for different positions or dates must be listed separately. The form also includes contact details and the date of preparation. The notice to the employment service must also include the reasons for dismissal, the average number and categories of employees, the number and categories of employees planned for dismissal, the dismissal dates, and information about trade union consultations. Submit any required information that has no corresponding field in Form No. 4-PN in an accompanying document. Keep copies of all submitted documents and confirmation that they were accepted.

Article 49-2 of the KZpP expressly requires an FOP to notify the employment service of a mass layoff. However, the text of Procedure No. 563 describes filing the form by enterprises, institutions, and organizations. If an FOP reaches the mass-layoff threshold, agree in advance with the local employment center on how to submit the information and obtain confirmation of receipt. This must be done within the two-month period.

When trade union consultations and consent are required

For an ordinary reduction for economic, technological, structural, or similar reasons, Article 22 of Law No. 1045-XIV requires the employer to provide existing primary trade union organizations with information no later than three months before the planned dismissals and to hold consultations. The notice states the reasons, number and categories of employees, and dismissal dates. This duty also applies to a reduction below the mass-layoff threshold. For a mass layoff, the requirements below under Article 50 of Law No. 5067-VI and Article 49-4 of the KZpP also apply. Article 50 of Law No. 5067-VI requires notice of the reasons, average number and categories of employees, number and categories of those who may be dismissed, and the timeframes. Article 49-4 of the KZpP also requires consultations no later than three months from the decision on a mass layoff.

During consultations, the manager and trade union consider ways to reduce the number of dismissals and their consequences, such as transfers, reorganizing work, and training for existing vacancies. The collective agreement sets the consultation procedure; if there is none, the parties agree on one. Keep notices, minutes, proposals, and decisions on those proposals. The employer must consider trade union proposals to postpone, suspend, or cancel the measures.

For a mass layoff where there are several primary trade union organizations, the employer sends notice and holds consultations with the joint representative body they form on the basis of proportional representation. If there is no such body, the employer contacts the elected body or representative of the primary trade union that represents the majority of employees. The employer must also provide that body with the mass-layoff notice submitted to the employment service. For a reduction that is not a mass layoff, the employer fulfills its information and consultation duties with the primary trade union organizations under Article 22 of Law No. 1045-XIV.

During martial law, prior consent under Article 43 of the KZpP is not required for an ordinary trade union member. The exception is employees of enterprises, institutions, or organizations who have been elected to trade union bodies. For them, also check Article 252 of the KZpP and Article 41 of Law No. 1045-XIV: these require prior consent from the body of which the employee is a member and from a higher elected trade union body.

Where Article 43 applies, the employer submits a reasoned written request. The trade union body considers it within 15 days, generally in the employee’s presence, and notifies the employer of its decision in writing within three days after making it. Failure to notify within that period means consent. A refusal must be reasoned. After consent is received, the employer may dismiss the employee no later than one month later, while also meeting all other deadlines and protections.

After martial law ends, the general rule in Article 43 on prior consent to dismissing a trade union member applies, subject to the exceptions in Article 43-1. For a reduction, relevant circumstances include the absence of a primary trade union, the employee’s non-membership, and certain management positions.

Which special cases change the procedure

An ordinary reduction resulting from a change in the store’s operations is conducted under paragraph 1 of part one of Article 40 of the KZpP. If the employer cannot provide work because hostilities have destroyed or made unavailable the production, organizational and technical conditions, means, or property, paragraph 6 of part one of Article 41 provides a separate ground for dismissal. The employer needs documents confirming those specific circumstances and the impossibility of transferring the employee with their consent.

Under this separate ground, the employee must receive at least 10 calendar days’ notice. The trade union must receive information at least 10 calendar days before dismissal. For a mass layoff, the employment service must also be notified at least 10 calendar days before dismissal, and trade union consultations must be held within five calendar days. Article 49-2 also provides an exception from its first three parts for organizational changes related to carrying out mobilization measures. The mere existence of martial law does not establish any of these special grounds.

If the parties voluntarily use the simplified employment relations regime, check the written contract and eligibility for the regime under Article 49-5 of the KZpP. A reduction under paragraph 1 of part one of Article 40 remains subject to the legal ground, procedure, and protections, taking into account the specific provisions of Chapter III-B. Article 49-5 exempts these employers from requirements for HR, local, and organizational and administrative documents on matters covered by the employment contract. Therefore, apply the list of internal documents in this article with that exception in mind; keep evidence of the genuine reduction and compliance with employee protections. Article 49-8 also excludes the application of Article 43, except for dismissing employees elected to trade union bodies. A small workforce alone does not put an employer under the simplified regime.

Choose the correct dismissal date

Before issuing the order, the manager or HR officer checks that the notice period has ended, checks the latest vacancies, confirms the employee’s protected status, and verifies any required trade union decisions.

During martial law, Article 5 of Law No. 2136-IX allows the employer to formalize a dismissal at its initiative while an employee is on sick leave or vacation. The dismissal date must be the first working day after the sick leave, confirmed by the relevant document, or vacation ends. This rule does not apply to maternity leave or childcare leave for a child under three. Other protections for protected categories must also be observed.

As a general rule, part three of Article 40 of the KZpP prohibits dismissal at the employer’s initiative during sick leave or vacation; the exception relevant here is the complete liquidation of the enterprise. If sick leave or vacation changes the actual dismissal date, continue checking for and offering vacancies through that date.

What to issue and pay on the dismissal date

The order must state the position, date, and reason for dismissal, citing paragraph 1 of part one of Article 40 of the KZpP. Wording for a specific case could be: “Dismissed due to a reduction in the number of employees, paragraph 1 of part one of Article 40 of the Labor Code of Ukraine.” List the documents supporting the decision as its grounds.

On the dismissal date, the employer must:

• give the employee a copy of the order;
• provide written notice listing each type of amount accrued and paid separately;
• make the final settlement;
• at the employee’s request, enter the dismissal record in the paper employment record book kept by the employee;
• at the employee’s request, provide a work and pay certificate under Article 49 of the KZpP.

The accountant includes wages for hours worked, any earned bonuses and supplements, compensation for all unused days of annual leave and additional leave for employees with children or an adult child with a childhood disability in subgroup A of disability group I, if the employee is entitled to that leave, severance pay, and other payments required by law and contract. Check the collective and employment contracts: they may provide higher severance pay. If the store is the employee’s primary place of work, separately check whether the employee is entitled to assistance under Law No. 796-XII equal to three average monthly wages in the event of a reduction. It is available to persons affected by the Chornobyl disaster in categories 1 and 2, liquidators in category 3, and widows and widowers specified by law who have not remarried and whose spouse died as a result of the Chornobyl disaster. The accountant checks certificates and other documents confirming eligibility, calculates the assistance separately, and prepares documents for reimbursement from the budget through the Pension Fund. This assistance is paid in addition to severance pay under Article 44 of the KZpP.

If the employee did not work on the dismissal date, Article 116 of the KZpP requires the employer to pay amounts due no later than the day after the employee requests settlement. If the amount is disputed, the employer must pay the undisputed portion on time. Arrange the return of keys and goods or completion of inventory separately: these do not change the settlement deadlines established by Article 116. For an FOP called up during mobilization or from among reservists during a special period, Article 47 sets a special deadline for fulfilling the obligations prescribed by that article: within one month after leaving that service, without penalties or fines. During martial law, Article 10 of Law No. 2136-IX also permits a delay in wages until the enterprise resumes operations if timely payment is impossible because of hostilities. Exemption from liability for late payment of wages requires evidence of a causal link to hostilities or other force majeure circumstances and does not end the duty to pay wages.

If dismissing an employee while the employment contract is suspended, follow the special rule in Article 13 of Law No. 2136-IX: settlement and delivery of the employment record book kept by the employer are due no later than the next working day after the employee’s written request. If the book is inaccessible or lost, prepare a duplicate under the established procedure.

How to calculate severance pay

The minimum severance pay for a reduction is average monthly earnings. Under Procedure No. 100, as a general rule the accountant uses payments for the two calendar months before the month of dismissal. The accountant multiplies average daily earnings by the average number of working days per month: divide the number of working days under the employer’s schedule in the last two calendar months before the dismissal month by two. These months are used even when, because the employee did not work during those months, earnings for the average daily figure are taken from the preceding two months.

Example: the employee accrued UAH 42,000 in payments included in the calculation during the two calculation months. The employee worked 42 working days. The employer’s schedule had a total of 43 working days in those months. Assume all inputs comply with Procedure No. 100 and the contract does not provide higher severance pay.

• Average daily earnings: UAH 42,000 ÷ 42 days = UAH 1,000.
• Average working days per month: 43 ÷ 2 = 21.5 days.
• Severance pay: UAH 1,000 × 21.5 = UAH 21,500 before tax withholdings.

If the employee did not work in the preceding two months, the accountant checks the two earlier months in which the employee worked. If there is no calculation period or earnings, the accountant applies paragraphs 2 and 4 of Procedure No. 100 on the salary rate and minimum wage. Bonuses, sick pay, and periods during which average earnings were retained have separate rules for inclusion or exclusion. Therefore, severance pay should not automatically be treated as equal to the employee’s last base salary.

How to calculate leave compensation

As a general rule, leave compensation is based on payments for the 12 calendar months before the month in which compensation is paid. For days accrued by December 31, 2023, paragraph 2 of Procedure No. 100 provides for a separate calculation based on payments accrued in 2023. The accountant first separates unused days under the applicable rules and then calculates compensation. If the employee already used annual leave for an unworked part of the work year, the employer does not deduct the payment for those days from wages on dismissal due to a reduction. This is provided by paragraph 2 of part two of Article 127 of the KZpP and paragraph 4 of part two of Article 22 of the Law “On Vacations.” If the employee worked for less than a year, the general calculation period runs from the first day of the month after hiring to the first day of the month in which compensation is paid. The hiring month is included in full if the employee started work on its first working day. If there is no calculation period or earnings, apply paragraphs 2 and 4 of Procedure No. 100: calculate using the salary rate or base salary, and, under the conditions specified in the Procedure, use the minimum wage adjusted for part-time work.

Example: the employee has 12 unused annual leave days accrued after 2023. Earnings included in the calculation total UAH 219,000, and the number of calendar days after the required exclusions is 365. Average daily earnings: 219,000 ÷ 365 = UAH 600. Compensation: 600 × 12 = UAH 7,200 before tax withholdings.

The number of days in the denominator is determined by the actual calculation period and statutory exclusions. During martial law, Article 73 of the KZpP does not apply, so the accountant must take this into account when dealing with public holidays. If, in the illustrative examples above, the employee’s wages for the last month are UAH 10,000 and there are no other payments, the total accrued amount is UAH 10,000 + 21,500 + 7,200 = UAH 38,700.

Which taxes to account for

For ordinary taxable payments to a store employee, the employer withholds personal income tax (PIT) at 18% and military levy at 5%. If the final settlement includes wages for tax periods before December 1, 2024, the 1.5% military levy applies to those wages regardless of the payment date. Compensation for unused leave and severance pay accrued on dismissal in 2026 are subject to the 5% military levy. Apply the relevant tax base rules and the tax social benefit to wages if the employee qualifies for it. In the final settlement, the accountant must also make the required recalculation of wage income, the tax social benefit applied, and PIT under subparagraph 169.4.2 of the Tax Code. Severance pay is taxable; the single social contribution (SSC) is not charged on it under paragraph 4 of Section I of the List approved by Resolution No. 1170. PIT provisions, State Tax Service explanation on the military levy.

For the illustrative severance payment of UAH 21,500, PIT is UAH 21,500 × 18% = UAH 3,870, and the military levy is UAH 21,500 × 5% = UAH 1,075. The net payment is UAH 21,500 − 3,870 − 1,075 = UAH 16,555. This example applies only to severance pay.

Compensation for unused leave accrued to the employee before or on the dismissal date is included in the SSC base. If compensation is accrued after dismissal, the State Tax Service’s explanation says that SSC is not charged or paid on that amount. This does not change the duty to settle within the statutory period. The accountant separately records termination of employment, income, withholdings, and contributions in the applicable reporting. State Tax Service explanation on SSC for leave compensation.

Payroll statement in Torgsoft

If the store uses the “Payroll and Staff Motivation” option, the payroll statement shows the amount payable to each employee for the selected period. To create a statement, specify the start and end dates and the period to which it relates. According to the instructions, statements are created in chronological order and their periods must not overlap. The option works with Torgsoft-Ultra, Terminal, and Torgsoft-Online licenses.

When preparing for a dismissal, the accountant can reconcile the payroll statement with the final settlement and check which amounts have already been paid to the employee. Average earnings for severance pay, leave compensation, taxes, and HR documents must be checked separately under the applicable rules. The program’s payroll statement does not confirm that the reduction procedure was followed or that all statutory payments were made.

Appeals and employer liability

An employee may challenge a dismissal in court within one month after receiving a copy of the order. For a dispute over payment of all amounts due on dismissal, part two of Article 233 of the KZpP sets a three-month period after receipt of written notice of amounts accrued and paid. Article 234 allows a court to renew a missed deadline for valid reasons under its conditions, if no more than one year has passed since the relevant document was received.

Constitutional Court Decision No. 1-r/2025 invalidated the three-month limit in part one of Article 233 for claims to recover wages and other amounts due. It did not cancel the special deadlines in part two for dismissal and final settlement. Constitutional Court Decision No. 1-r/2025, paragraphs 1–2.

If a court finds the dismissal unlawful, the employee is reinstated and the employer pays average earnings for forced absence under Article 235 of the KZpP. The general limit is one year. If the case takes longer through no fault of the employee, payment may be awarded for the entire period. A reinstatement decision is subject to immediate enforcement. If issuing a copy of the order is delayed through the employer’s fault, the employer may also have to pay average earnings for forced absence.

For an employer-caused delay in final settlement, Article 117 provides for average earnings for the delay until payment is made, but for no more than six months. If there is a dispute, liability depends on its outcome; if the employee wins in part, the body resolving the dispute determines the compensation.

These penalties use the minimum wage in effect when the violation is discovered. Article 265 of the KZpP also sets a general rule: if the employer complies with an order and remedies the violation within the specified time, liability measures are not applied for the violations described in paragraphs four to six and ten of part two of that article. Among the cases in the table, this applies to delays or incomplete payment of amounts due, violations of employment protections for military duties, and other violations without a separate penalty. A separate rule in paragraph eleven applies to a repeat of another violation within a year. During martial law, fines under Article 265 of the KZpP are not applied if the employer fully complies with an order following an unscheduled inspection within the specified time, as provided in Article 16 of Law No. 2136-IX. This rule does not cancel payments owed to the employee and does not automatically apply to a fine for failing to report a mass layoff.

Under parts one and two of Article 41 of the Code of Ukraine on Administrative Offenses (KUpAP), an official or entrepreneur may also receive an administrative fine: 30–100 non-taxable minimum incomes of citizens for a relevant labor law violation; 100–300 for a repeat violation within a year after an administrative penalty, or for the same conduct toward protected persons specified by law. Part seven provides for 50–100 such minimums for violations of employment protections related to military duties. Article 41 of the KUpAP.

Unlawful dismissal for personal motives, because an employee reported a corruption offense as a whistleblower, or another gross violation of labor law may have criminal consequences under Article 172 of the Criminal Code. Liability requires establishing the elements of the specific criminal offense. Article 172 of the Criminal Code of Ukraine.

Which documents to retain after the reduction

The owner appoints someone to collect the procedure documents. In a small store, this may be the FOP; in a company, the HR officer and accountant may handle it together. Keep:

• the decision on organizational changes and documents explaining their reason;
• staffing documents before and after the reduction;
• documents on protected categories and employee comparisons;
• individual notices and proof of delivery;
• vacancy lists, offers, responses, and the vacancy check on the dismissal date;
• trade union notices, consultation minutes, and any required consent decisions;
• Form No. 4-PN or another required notice and proof of submission;
• dismissal orders and proof that copies were delivered;
• payment calculations, written notices to employees, and payment documents.

If, within a year after a dismissal under paragraph 1 of part one of Article 40 or paragraph 6 of part one of Article 41 of the KZpP, the employer hires employees with similar qualifications again, take into account the former employee’s right to be rehired under Article 42-1 of the KZpP. The exception is dismissal due to liquidation. If there are several candidates, priority is determined under Article 42 and the relevant terms of the collective agreement. Before hiring, check the list of employees whose jobs were eliminated and document the decision.

Official sources

• Labor Code of Ukraine No. 322-VIII: Article 36; paragraph 1 of part one, parts two and three of Article 40; Articles 41, 42, 42-1, 43, 43-1, 44, 47, 49, 49-2, 49-4, 49-5—49-8, 83, 116, 117, 119, 179, 184, 186-1, 198, 233—235, 252, 265.
• Law of Ukraine “On Employment of the Population” No. 5067-VI: Article 48; paragraphs 2 and 4 of part three of Article 50; part six of Article 53.
• Ministry of Economy Order No. 563 of March 18, 2021: Form No. 4-PN; paragraphs 1–3 of Section I and paragraphs 1–6 of Section II of the procedure for filing it. Mass-layoff thresholds are set out in Article 48 of Law No. 5067-VI.
• Law of Ukraine “On the Organization of Labor Relations under Martial Law” No. 2136-IX: Articles 1, 5, 6, 7, 10, 12, 13, 16; paragraph 3 of the Final Provisions.
• Decree of the President of Ukraine “On the Introduction of Martial Law in Ukraine” No. 64/2022: paragraph 1, including extensions of its term.
• Law of Ukraine “On Trade Unions, Their Rights and Guarantees of Their Activities” No. 1045-XIV: Article 22 on information and consultation before a reduction; parts three and four of Article 41.
• Law of Ukraine “On Vacations” No. 504/96-VR: Article 24.
• Resolution of the Cabinet of Ministers of Ukraine No. 100 of February 8, 1995: paragraphs 1–5, 7, and 8 of the Procedure for Calculating Average Earnings.
• Tax Code of Ukraine No. 2755-VI: paragraph 167.1, Articles 168 and 169; paragraph 16-1 of subsection 10 of Section XX on the military levy.
• Law of Ukraine No. 2464-VI on the Single Social Contribution: Articles 4 and 7; Resolution of the Cabinet of Ministers of Ukraine No. 1170 of December 22, 2010: paragraph 4 of Section I of the List of Payments.
• Decision of the Constitutional Court of Ukraine No. 1-r/2025 of December 11, 2025: paragraphs 1–2 of the operative part concerning part one of Article 233 of the KZpP.
• Position of the Joint Chamber of the Civil Cassation Court within the Supreme Court: decision of February 21, 2024, in case No. 638/14165/21 on offering vacancies during a reduction process.
• Code of Ukraine on Administrative Offenses No. 8073-X: parts one, two, and seven of Article 41.
• Criminal Code of Ukraine No. 2341-III: Article 172.