No Work at the Store: Downtime, Reduced Hours, Leave, and Suspension of the Employment Contract

If a store temporarily cannot provide work for employees, the employer must identify the reason and document the appropriate arrangement. A work stoppage can be documented as downtime: when the employee is not at fault, it is paid at no less than two-thirds of the salary for the period of the stoppage. If work remains available but its volume has decreased, the employer can introduce part-time work with pay proportional to the hours worked. Annual leave is granted under the rules for scheduling leave and paid based on average earnings. Unpaid leave by agreement requires a request from the employee.

Suspension of an employment contract is permitted during martial law when armed aggression makes it impossible for both parties to fulfill their obligations: the employer cannot provide work, and the employee cannot perform it. At the initiative of one party, the total period may not exceed 90 calendar days; a longer period is permitted only by agreement of the parties and within the period of martial law. A drop in sales alone does not provide grounds for suspension. Each arrangement requires documents, accurate time records, and separate calculations of payments and the USC.

Which arrangement to choose for store employees

The owner or manager first determines what is preventing the work, whom it affects, and whether employees can perform their usual duties. A lack of customers during a shift does not by itself mean downtime: a sales assistant may receive goods, prepare orders, or perform other duties under the employment contract.

The arrangement may apply to the entire store, a department, or individual employees. For example, sales assistants may be on downtime while the accountant continues working. The order and time records must reflect each employee's actual situation.

How to document and pay for downtime

Article 34 of the Labor Code of Ukraine (LCU) defines downtime as a work stoppage caused by a lack of organizational or technical conditions, force majeure, or other circumstances. If an individual employee's work has stopped, the employee must notify the employer or responsible manager. The law does not require individual notice from every employee when downtime affects the entire business or department.

1. The manager records the reason, start time, and employees unable to work. An incident report or internal memo should be prepared, with supporting evidence attached, such as a notice of an accident, power outage, inaccessible premises, or other circumstances.
2. The employer issues an order stating the reason, start date, duration or condition for ending the downtime, list of employees, payment procedure, and persons responsible for time records.
3. In the order, the employer determines whether employees must remain at the workplace, how to contact them, and how they will be notified when work resumes. Employees are informed of the order.
4. The responsible person records working hours and downtime hours separately. The accountant calculates pay based on these records.
5. Once the cause has been resolved, the employer documents the end of downtime and tells employees the date they are to return to their usual work.

The employer determines employees' location during downtime in an order. If they do not need to be present at the store, the order should state this expressly and explain how they will stay in contact. The State Labor Service explains this option.

Under Article 113 of the LCU, downtime not caused by the employee is paid at no less than two-thirds of the established pay rate or salary. Check the employment and collective agreements: they may provide for higher pay. If a production situation not caused by the employee poses a threat to the employee's life or health, other people, or the environment, average earnings are maintained for the downtime period. Downtime caused by the employee is unpaid; low sales alone do not prove employee fault.

Illustrative calculation of downtime pay from a salary

Assume an employee's salary for a full workload is UAH 18,000, and the working hours for a particular month under the employee's schedule are 160. The employee worked 120 hours and was on downtime through no fault of their own for 40 hours. The agreements do not provide for higher downtime pay; the example includes no bonuses or additional payments.

• Pay for work: 18,000 ÷ 160 × 120 = UAH 13,500.
• Downtime pay: 18,000 ÷ 160 × 40 × 2/3 = UAH 3,000.
• Total accrued: 13,500 + 3,000 = UAH 16,500 before tax withholding.

If downtime covered the entire monthly standard under the same conditions, the minimum pay would be 18,000 × 2/3 = UAH 12,000. For downtime paid at average earnings, the accountant applies Procedure No. 100: as a general rule, the preceding two calendar months are used, subject to the exceptions set out in that Procedure.

With the employee's consent, the employer may temporarily transfer them to other work during downtime, taking their specialization and qualifications into account. With the same employer, the transfer may last for the entire downtime period; to another employer in the same locality, it may last up to one month. Consent, duration, work, and pay must be documented. During martial law, an employer may transfer an employee without consent only to prevent or eliminate the consequences of hostilities or other circumstances that threaten or may threaten people's lives or normal living conditions. The work must be compatible with the employee's health, and pay for the work performed must be no lower than the average salary in the employee's previous job. A transfer without consent to another locality where active hostilities are taking place is prohibited. A decrease in revenue alone does not provide grounds for such a transfer.

How to introduce part-time work

Part-time work means the employee works a shorter schedule, such as four hours each day or three days a week. Article 56 of the LCU allows the employee and employer to agree to this arrangement when employment begins or later. Pay depends on hours worked or output. The employee's employment rights, including the right to leave, are not reduced by this schedule.

For an agreed change, the parties document the new schedule in writing, including its start date, duration or procedure for returning to full-time work, and payment terms. The employee may submit an application; if needed, the parties sign an addendum to the written contract. The employer issues an order, and the responsible person updates the schedule and records actual hours worked.

If the employer changes the work arrangement on its own initiative, there must be actual changes to the organization of work under Article 32 of the LCU. For example, the employer may reorganize store operations and reduce the store's opening hours. The reasons and new work arrangements should be documented. During martial law, employees must be notified of a change to essential working conditions and a deterioration in pay terms before the changes take effect. Outside martial law, the general notice period is two months.

If the previous conditions cannot be maintained and the employee refuses to work under the new conditions, the contract may be terminated under clause 6 of Article 36 of the LCU. The employer must document the grounds and the employee's refusal, make the final settlement, pay compensation for unused leave, and provide severance pay of at least one average monthly salary under Article 44 of the LCU. The State Labor Service confirms the right to this severance pay.

For certain female employees, Article 56 requires the employer to introduce part-time work on request: for a pregnant woman; a woman with a child under 14 or a child with a disability, including a child under guardianship; and a woman caring for a sick family member as confirmed by a medical opinion. Under Article 186-1 of the LCU, the corresponding guarantees also apply to fathers raising children without a mother, including during her long-term treatment; guardians and custodians; one foster parent; and one parent-educator in a family-type children's home. Article 172 of the LCU provides for part-time work on request for an employee with a disability in cases provided by law, taking medical recommendations into account. Under Article 18 of the Law of Ukraine “On Leave,” people who actually care for a child also have the right to work part-time while on leave to care for that child. At the request of an older employee, the employer may introduce a shorter workday or workweek under Article 13 of the Law of Ukraine “On the Basic Principles of Social Protection of Labor Veterans and Other Older Citizens in Ukraine.” The parties agree on and document the schedule. Before refusing, the employer checks the grounds in the application and supporting documents.

Illustrative calculation for a shorter schedule

With a salary of UAH 18,000 and a full monthly standard of 160 hours, an employee worked all 80 hours of their agreed part-time schedule. Salary accrual: 18,000 ÷ 160 × 80 = UAH 9,000 before taxes, with no bonuses or additional payments. The accountant separately checks the minimum wage guarantee in proportion to the standard worked and the minimum USC base.

Actual work must match the documents. If an employee is recorded as working four hours but works a full shift every day, the employer is violating the rules for documenting and paying for work.

When annual leave can be granted

Annual leave preserves the employee's job and pay. The employer checks the leave schedule, the employee's working year, days already taken, and entitlement to a particular leave duration. The working year is counted from the date employment began. The general minimum duration of annual basic leave is 24 calendar days for a completed working year; the law sets longer periods for certain categories. The HR officer separately determines the length of service that gives entitlement to leave: part-time work and paid downtime count toward service for annual basic leave, but a period of suspended contract does not. Paid downtime does not count toward service for annual additional leave for hazardous and difficult working conditions or for the special nature of work. In the first year of employment, the general rule is that entitlement to leave of the full duration arises after six months of continuous work; before then, leave is granted in proportion to time worked, except in the special cases in Article 10 of the Law of Ukraine “On Leave.”

1. The HR officer or owner checks the remaining days and the schedule. The employer approves the schedule in agreement with a trade union representative or another authorized representative body of the workforce and informs employees of it. Different dates must be agreed upon in writing by the employee and employer and documented. If the employer initiates a rescheduling because leave could adversely affect the store's normal operations, the employee's written consent, approval from the relevant representative body, and use of at least 24 calendar days of leave in the current working year are required.
2. The employer agrees on the specific period and gives the employee written notice of the start date no later than two weeks before the scheduled date. Under the general procedure, annual leave may be split at the employee's request if its main continuous portion is at least 14 calendar days. This requirement also applies during martial law. Under the simplified labor relations regime, if lawfully applied, Article 49-5 of the LCU allows leave to be split at the employee's request into portions of any duration.
3. The employer issues an order stating the dates, number of days, and working year for which leave is granted.
4. The accountant calculates leave pay under Procedure No. 100 and pays it before leave begins, unless the employment or collective agreement sets a different deadline.

Martial law does not remove the two-week notice requirement for annual leave. If the employer breaches this notice period or the deadline for paying leave pay, the employee may request that leave be rescheduled under Article 11 of the Law of Ukraine “On Leave.” When granting leave, also account for employee categories entitled to choose a convenient time under Article 10 of that Law.

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. If annual basic leave is longer than 24 calendar days, the unused days exceeding this amount are carried over until after martial law is terminated or lifted. During martial law, the employer may also decide to grant these days without pay. This decision may not deprive minors or persons with disabilities of paid days within the statutory minimum duration of their basic leave.

However, guaranteed days of annual basic leave for minors and persons with disabilities cannot be converted into unpaid days under the second sentence of the second paragraph of part one of Article 12. The Constitutional Court declared the relevant provision unconstitutional insofar as it concerns protection of these employees. Their statutory minimum annual basic leave is: 31 calendar days for those under 18; 30 days for persons with disability groups I and II; and 26 days for group III. These guarantees are confirmed by the Constitutional Court Decision No. 3-r/2026 of May 19, 2026. The Court also declared unconstitutional the extension of provisions on unpaid leave beyond the termination or lifting of martial law: the relevant paragraph of the Final Provisions ceased to have effect on May 19, 2026. An employer may not rely on it to grant carried-over days without pay after martial law ends.

During martial law, under the third paragraph of part one of Article 12, a store employer may grant unpaid leave in excess of the annual basic leave determined under the first paragraph of that part. This may include, for example, annual additional leave or additional social leave for employees with children. The HR officer checks the employee's entitlement to the relevant type of leave and remaining days, and the employer specifies the type of leave, dates, and legal grounds for granting it without pay in the order. Unused days are carried over until after martial law is terminated or lifted, when they are granted under the general rules and paid. Maternity leave, leave to care for a child under three, and adoption leave are excluded from this procedure. The Constitutional Court found the third paragraph constitutional; the employer must separately account for the guarantees of paid basic leave for minors and persons with disabilities.

How the accountant calculates leave pay

As a general rule, the accountant uses payments for the 12 calendar months before the month in which leave begins. If the employee has worked for less than a year, the actual calculation period rules in paragraph 2 of Procedure No. 100 apply. To determine average daily earnings, the accountant divides the total payments included under Procedure No. 100 by the number of calendar days in the calculation period after the exclusions provided by that Procedure. The resulting average daily earnings are multiplied by the number of calendar days of leave.

The accountant excludes from the calculation period time when, by law, the employee did not work and pay was not maintained or was maintained only partially. If the employer introduced a reduced workweek because it could not provide the employee with work, the accountant excludes the additional unworked working days specified in the order. Ordinary days off remain in the calculation. If the reduced workweek was introduced at the employee's request by agreement of the parties, the days off under that schedule remain in the calculation period. A shorter workday alone does not reduce the number of calendar days used to calculate leave pay. After unpaid leave, the corresponding calendar days are excluded; after downtime paid at two-thirds of salary, the corresponding calendar days and downtime pay accrued for them are excluded. If average earnings were maintained during downtime, that time and the payments for it are included in the leave pay calculation. If there is no calculation period or earnings, the special rules in paragraph 4 of Procedure No. 100 apply. During martial law, Article 73 of the LCU does not apply, so days that would normally be public holidays are included in the duration of leave and the corresponding calculation.

Upon termination of employment, the employer pays compensation for all unused annual leave days, as well as additional social leave for employees with children or an adult child with a childhood disability of subgroup A, group I. For days to which the employee became entitled on or before December 31, 2023, paragraph 2 of Procedure No. 100 sets a separate calculation based on payments accrued in 2023.

Unpaid leave: grounds, application, and duration

An employer may not require employees to submit “at their own expense” leave applications to avoid paying for a store shutdown. Leave by agreement starts with the employee's voluntary request. The employee states the grounds, start date, and duration in the application, and the employer issues an order.

When determining the remaining annual basic leave, the HR officer accounts for the date the rules changed: periods of leave under Article 26 of the Law of Ukraine “On Leave” and part three of Article 12 of Law No. 2136-IX were counted toward the relevant service before December 24, 2023, and are not counted from that date onward. For mandatory leave, the HR officer checks documents confirming the grounds, such as IDP status, travel abroad, disability, or a medical opinion. According to the Ministry of Economy's clarification, an employee who received leave under part four of Article 12 of Law No. 2136-IX because they left Ukraine loses the right to demand an extension on that ground after returning to Ukraine. If the employee has IDP status, the HR officer checks this separate ground. The employer may agree to leave under another applicable provision. Article 25 sets out separate cases for old-age pensioners, persons with disabilities, marriage, death of relatives, care for a sick family member, and other circumstances. The general rule requiring agreement to leave does not replace the obligation to grant it under a valid special ground.

If an employee is engaged in work at a critical infrastructure facility, production of defense goods, or a mobilization task, part two of Article 12 of Law No. 2136-IX permits refusal of leave. The exceptions are maternity leave and leave to care for a child under three. This special ground for refusal cannot be applied to an ordinary store.

Suspension of a contract due to armed aggression

To suspend a contract, the employer must confirm that both parties are simultaneously unable to perform the employment contract. Illustrative example: the store premises have been destroyed, access to them has been lost, and it is impossible to arrange the specific employee's work at another accessible location or remotely. Merely referring to martial law, a lack of money, or an absence of orders is not enough.

Under Article 13 of Law No. 2136-IX, suspension does not end the employment relationship and may not be used as concealed punishment. Either party may initiate it. The total period under a unilateral initiative is up to 90 calendar days during the period of martial law, including extensions. A new order does not restart the count.

1. The employer gathers evidence of the reasons and of both parties' inability to perform the contract: damage reports, access restrictions, correspondence with the employee, and other documents reflecting the actual situation.
2. The order states the reasons, both parties' inability to perform their obligations, the method for exchanging information, duration, number and categories of employees, their full names and tax identification numbers or passport details permitted by law, and the conditions for resuming the contract.
3. The employer notifies the employee and keeps proof of notification. The responsible person records all suspension periods.
4. For an extension beyond 90 days, the parties document their mutual consent. The period may not extend beyond the date martial law is terminated or lifted.
5. If the employer ends the suspension early, it notifies the employee 14 calendar days before the contract resumes that they must return to work.

After the lawful period ends, the contract resumes in full. Before that date, the employer checks whether it can provide the employee with work. If work is still impossible, the parties must document a lawful decision that reflects the actual circumstances. Ending the contract requires a separate legal ground. Under the special rule in Article 13, if such a contract is terminated, the employer makes the final settlement and issues the employment record book, if it retains it, no later than the next working day after the dismissed employee's written request; if the book is inaccessible or lost, the employer prepares a duplicate under the established procedure. An order setting a longer period without the parties' agreement ceases to be valid on the day after the lawful period ends. Review previously issued indefinite orders as well: the time limit has applied since March 14, 2026. The State Labor Service explains the practical procedure for an extension.

During suspension, the employer is not required to pay salary, guarantee payments, or compensation payments for that period, grant and pay for leave, or provide temporary disability benefits and submit the corresponding benefit funding applications with benefit calculations. Amounts owed to the employee on the date of suspension remain the employer's obligation. The law places responsibility for reimbursing payments for the suspension period on the aggressor state; this does not mean the employee automatically receives the money.

The employee, or a trade union acting on the employee's instructions, may appeal the order to the State Labor Service. If it issues an order under Article 13 to cancel the suspension order or otherwise remedy the violation, the employer must comply within 14 calendar days of receipt. The employer may appeal the order in court within 10 calendar days.

Salary, taxes, and USC during a shutdown

The accountant separately checks the minimum pay for work performed and the minimum base for the unified social contribution (USC). For part-time work, the minimum wage guarantee is applied in proportion to the standard worked under Article 3-1 of the Law of Ukraine “On Remuneration of Labor.” Downtime pay is determined under Article 113 of the LCU; downtime itself does not mean that the employee must receive the full minimum wage for unworked hours.

Pay for work, leave pay, and downtime pay when the employee is not at fault are included in the USC base. The general rate is 22%. At the employee's primary place of employment, if the employee was in an employment relationship for a full calendar month or worked all working days of the month under the applicable schedule, and the nonzero monthly base is below the minimum wage, the employer generally calculates USC on the minimum wage. Therefore, a shorter schedule or unpaid leave for part of the month does not always reduce the contribution proportionally.

Illustrative example: an employee at their primary place of employment accrued UAH 4,500, the employment relationship lasted the entire month, the USC rate is 22%, and no exceptions apply. Let M represent the statutory minimum wage for that month. If UAH 4,500 is less than M, the contribution is M × 22%. On the actual UAH 4,500, the result is UAH 990; the additional contribution on the difference is (M − 4,500) × 22%. This is an employer expense and is not withheld from the employee's salary.

The minimum base does not apply to income from secondary employment and other exceptions under subclause 6 of clause 2, section III of Instruction No. 449. For an employee with a disability, the 8.41% rate applies with proper documentary confirmation, from the date the employer receives the documents and for the period established by law. Confirmation may be a certified extract from an expert team decision or a copy of a medical and social expert commission (MSEC) certificate issued before January 1, 2025. At this rate, the contribution is calculated on the actual base.

If the employee was on unpaid leave for the entire month or the contract was suspended and the employer accrued no payments that form the USC base, no contribution is calculated on a zero base. Before reaching this conclusion, the accountant checks all payments for the month. The absence of work alone does not cancel the contribution on accrued amounts.

From salary, downtime pay, and leave pay, the employer withholds personal income tax (PIT) at the general rate of 18% from the relevant base and military levy at the general rate of 5%. For PIT, the accountant checks eligibility for the tax social benefit. The State Tax Service (STS) explains the PIT rate and rules for determining the taxable base for salary, and the STS information for employees explains the military levy rate on salary. All calculations in this article show accrued amounts before tax withholding.

When to pay wages and the contribution

Wage payment dates are set by a collective agreement or an employer's regulatory act agreed with a trade union or another authorized representative body of the workforce, or, if there is none, with elected and authorized employee representatives. Under the simplified regime, the employment contract sets payment dates in compliance with Article 115 of the LCU. The employer pays wages at least twice a month: the interval may not exceed 16 calendar days, and payment must be made no later than seven days after the end of the period for which wages were accrued. If a payment date falls on a weekend, public holiday, or non-working day, wages are paid the previous day. During martial law, bear in mind that Article 73 of the LCU does not apply. Leave pay is subject to a separate rule requiring payment before leave begins unless the agreement sets a different deadline.

The employer pays USC at the same time as income is paid, except in cases where the contribution has already been paid or an overpayment is confirmed as provided by law. The final deadline for a store employer to pay the monthly contribution is no later than the 20th day of the following month. If the last day of the deadline falls on a weekend or public holiday, the deadline moves to the next working day. The obligation does not depend on the store's financial condition or whether accrued wages have actually been paid.

If a wage delay is caused by hostilities or other force majeure, the employer must prove this connection to be released from liability for missing the deadline. The debt to the employee remains. Article 10 of Law No. 2136-IX allows payment to be deferred until operations resume when timely payment is impossible specifically because of hostilities.

Documents and communication with employees

The owner appoints a person responsible for orders, applications, approvals, and time records. Each month, this person sends the accountant records of working and downtime hours, leave and suspension dates, and documents about changes to work arrangements. The accountant checks them against the accruals and keeps the calculations and proof of payment.

During martial law, the parties may agree on an available method for exchanging HR documents electronically. Record the channel, addresses, and phone numbers, and keep proof of sending and receipt. Both parties must maintain contact, including during suspension, and promptly report changes to contact details, but no later than 10 calendar days. A sole proprietor or legal entity updates the relevant information in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations (USR). The employee sends information about changed contact details to the employer's registered address or email address listed in the USR. If the employee cannot use postal service or electronic communications, they send a text message to the employer's official phone number.

If the other party has not updated its contact details, a notice sent using the last known details is considered proper under this article. If postal service and/or electronic communications are unavailable using the last known contact details, part four of Article 7 of Law No. 2136-IX releases the other party from the legal requirement to notify about the creation or termination of employment rights and obligations, including termination or cancellation of the contract. A party relying on this exception must document the actual absence of the relevant means of communication and keep supporting evidence. The special HR recordkeeping procedure for territories where active or possible hostilities are taking place also requires accurate records of work and labor costs.

Schedules and actual hours worked in Torgsoft

The additional option “Payroll and Staff Motivation” helps plan employee shifts and enter actual hours worked. The official page states that it supports Torgsoft-Ultra, Terminal, and Torgsoft-Online licenses. The option must be activated and the relevant outlets configured before use.

In the “Work Schedule” tab, the responsible person plans employees' work and enters actual hours. The option's official page also describes creating a schedule that includes leave, sick leave, and business trips. For a shorter schedule, this helps compare the agreed hours with the sales assistant's actual work.

The accountant checks the reason for absence and the payment against the HR documents. An absence during legally documented downtime, leave, or suspension should not be marked as unauthorized absence. For periods without a separate confirmed type in the schedule, maintain clear HR records and explanatory entries. The accountant separately verifies the lawful calculations for downtime pay, leave pay, taxes, and USC.

Penalties for improper documentation

Article 265 of the LCU establishes financial penalties for employers. The amount in hryvnias depends on the minimum wage at the time the violation is detected. If the employer pays 50% of a fine imposed under Article 265 of the LCU within 10 banking days of receiving the decision, the decision is considered fulfilled.

• Recording part-time work when the employee actually works full time: 10 minimum wages per employee. For legal entities and sole proprietors who are single-tax payers in groups 1–3, a warning is provided for the first such violation. A repeat violation within two years: 30 minimum wages per employee.
• Failure to comply with minimum state guarantees for pay, which include downtime pay when the employee is not at fault: two minimum wages per employee.
• Delay of amounts due by more than one month or payment of only part of the amount: three minimum wages.
• Other violations of labor legislation for which the article does not set a separate penalty: one minimum wage per violation; a repeat within a year: two.

During martial law, Article 265 penalties do not apply if the employer fully complies, within the specified period, with an order issued following an unscheduled inspection, subject to part three of Article 16 of Law No. 2136-IX. This rule does not cancel the obligation to pay amounts due and properly document employment relationships.

Separate USC penalties apply under Article 25 of Law No. 2464-VI: for non-payment or late payment, 20% of the amount not paid on time; for late accrual, 10% of the additional assessed amount for each full or partial reporting period, up to 50%; and for failure to pay the contribution at the same time as the corresponding payment, 10%. Interest is 0.1% of the underpayment for each day of delay.

Special clause 9-24 of section VIII of Law No. 2464-VI provides for cancellation of penalties on the USC amount and no interest accrual if the payer pays USC assessed following documentary inspections specified in that clause within 30 calendar days starting the day after receipt of the demand. These are inspections resumed or started on or after August 1, 2023 and completed before martial law is terminated or lifted. The USC amount paid under this procedure cannot be appealed.

Official sources

• Labor Code of Ukraine No. 322-VIII: Articles 32, 34, clause 6 of Article 36, Articles 44, 56, 74, 83, 103, 113, 115, and 265.
• Law “On the Organization of Labor Relations under Martial Law” No. 2136-IX: Articles 1, 3, part six of Article 6, Articles 7, 10, 12, 13, part three of Article 16, and clause 3 of the Final Provisions.
• Law No. 4412-IX on information exchange and suspension of employment contracts: clause 3 of Section I and clause 1 of Section II, which enact the rules on suspension duration.
• Law of Ukraine “On Leave” No. 504/96-VR: Articles 6, 9–11, 21, and 24–26.
• Constitutional Court of Ukraine Decision No. 3-r/2026 on the right to leave: clauses 1–3 of the operative part.
• Cabinet of Ministers of Ukraine Resolution No. 100, Procedure for Calculating Average Earnings: paragraphs 2–5, 7, and 8.
• Law of Ukraine “On Remuneration of Labor” No. 108/95-VR: Articles 2, 3-1, and 12.
• Law on the Collection and Accounting of the Unified Contribution No. 2464-VI: Article 7, parts five and thirteen of Article 8, parts eight and twelve of Article 9, parts ten, eleven, and thirteen of Article 25, clause 9-24 of Section VIII.
• Ministry of Finance of Ukraine Order No. 449, Instruction on the Procedure for Accruing and Paying USC: subclauses 5 and 6 of clause 2, Section III.
• State Statistics Committee of Ukraine Order No. 5, Instruction on Wage Statistics: subclause 2.2.12, concerning leave pay and downtime pay when the employee is not at fault.
• Tax Code of Ukraine No. 2755-VI: subclause 164.2.1, clause 164.6, clause 167.1, Article 169, and clause 16-1 of subsection 10, section XX.
• Decree of the President of Ukraine No. 64/2022 “On the Introduction of Martial Law in Ukraine”: clause 1, with the period extended under Decree No. 596/2026.