From Salaries to Taxes: How Requirements for Enterprises Regarding Reservation Will Change After February 28.

Ukrainians have been informed about the new requirements for enterprises regarding the reservation of employees after February 28.

This is stated in resolutions No. 76 and No. 1332 regarding the procedure for reserving conscripts in critical enterprises.

Critical enterprises in Ukraine must pass a compliance check with the new requirements by February 28, 2025, if they wish to maintain their critical status and have the ability to reserve employees further, as well as reissue reservations according to the new conditions.

After February 2025, such checks will be conducted monthly.

These changes are related to the update of two government resolutions - No. 76 and No. 1332, which regulate the process of reserving conscripts in critical enterprises.

According to the new mandatory criteria for critical enterprises:

• The average salary at the private enterprise must be at least 20,000 UAH.
• No tax debts and debts on the unified social contribution.

The enterprise must also meet at least one of the additional criteria:

• Payment of taxes and fees over 1.5 million euros per year (the equivalent in UAH at the NBU exchange rate).
• Currency receipts over 32 million euros per year, excluding loans and credits.
• Strategic importance for the state (defined in the list of strategic facilities).
• Important for a specific sector of the economy or the needs of the territorial community.
• The level of average salary not lower than the average for the region for Q4 2021 for communal enterprises.
• Status of a resident of Diya.City.

Please note that only enterprises belonging to one of the following categories can reserve conscripted employees:

• Authorities of state power or local self-government - to ensure the functioning of state administration.
• Companies with government contracts in the defense sector - for example, supplying equipment or other resources.
• Critical enterprises for the economy or the livelihood of the population - this may include energy, utilities, food industry, etc.

Thus, by February 28, 2025, they must confirm their critical status. If they do not submit documents for re-confirmation by this deadline, they will lose their critical importance status, and all employees will be removed from reservation.

In addition, simplifications and changes were made to the reservation process:

All applications for reservation are processed through Diya.

• Now, enterprise managers can submit documents for new reservations through Diya in advance, without waiting for the end of the current term. This aims to address the issues that arose due to a 72-hour pause between the end of the previous reservation term on February 28 and the processing of a new one. Previously, lists of employees had to be submitted only after the end of the reservation term, creating a 72-hour gap during which the employee remained without deferment.
• From January 22 to March 1, 2025, enterprises that have confirmed their critical status can submit lists for new reservations. This allows for the annulment of previous reservations (valid until February 28) and immediate processing of new ones without interruption. Such applications will be processed within a day.

Now state and communal medical institutions can reserve 100% of their conscripted employees. This applies to:

• Hospitals
• Blood Centers
• Forensic medical institutions
• Psychoanalytic examination institutions

This represents a significant change compared to previous rules, when only 50% of conscripted employees could be reserved.

The algorithm of actions on the Diya portal for enterprises that have confirmed their critical status:

• Log into the citizen cabinet and select 'Submit an application';
• Confirm that the salary of the employee is 20,000+ UAH;
• Check the application and sign it.

Recall when and where conscripts need to register for military accounting.