Update On Critical Enterprise Status And Employee Reservation In Ukraine

July 2026 – On 3 July 2026, Resolution No. 862 of the Cabinet of Ministers of Ukraine, dated 1 July 2026, entered into force. The Resolution, among other things, sets out the procedure for maintaining the validity of decisions recognising enterprises as critically important and clarifies certain aspects of reserving employees liable for military service.

1. Maintaining critical enterprise status

Until 10 August 2026, enterprises may submit the documents required to maintain the validity of decisions recognising them as critically important, provided that their critical enterprise status is not subject to cancellation following the review conducted under the new criteria for determining critical enterprises.

For this purpose, enterprises must submit:

• a certificate confirming the average accrued salary of insured employees for the last calendar month, which must be no less than UAH 25,941 (approximately EUR 500); and
• the tax calculation of income accrued (paid) to individual taxpayers, the tax withheld from them, and the accrued unified social security contributions for the last calendar month.

In this case, the restriction limiting the validity of the relevant decision to 1 September 2026 does not apply, and the decision remains valid for the period for which it was originally adopted.

2. Counting employees under secondary employment towards the reservation quota

As of 3 July 2026, employees who have been granted a deferment under Article 23 of the Law of Ukraine On Mobilisation Preparation and Mobilisation, as well as employees engaged by another critical enterprise under secondary employment, are counted toward the total number of employees liable for military service only in respect of the employment relationship that they have held for the longest period of time.

3. Monitoring the number of reserved employees

State authorities that have recognised an enterprise as critically important may obtain, through the Diia Portal, information on:

• the number of employees liable for military service;
• the number of reserved employees;
• the applicable reservation quota; and
• the number of employees reserved above the applicable quota.

4. Cancellation of employee reservations

The Resolution abolishes the restriction under which the head of a critical enterprise could submit a notification of the cancellation of employee reservations no more than once every five calendar days.

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