On January 27, 2023, the Cabinet of Ministers of Ukraine adopted its Decree No. 76 (hereinafter – the Decree), which, among other things, determines the mechanism of reservation during martial law of persons liable for military service during mobilization and in wartime, working at enterprises, institutions and organizations that are critical to the functioning of economy and ensuring the vital activity of population during the special period.
The above Decree defines the criteria for defining enterprises as critical. Let us examine them further:
the company is a resident of Diia City;
the total amount of taxes, duties, payments accrued, withheld and paid to the state and local budgets, except for customs duties, during the reporting tax year exceeds the equivalent of EUR 1.5 million, determined at the weighted average official exchange rate of the National Bank for the same period;
the amount of income in foreign currency, except for loans and borrowings, for the reporting tax year exceeds the equivalent of EUR 32 million, determined at the weighted average official exchange rate of the National Bank for the same period;
no arrears in the payment of a single fee to the obligatory state social insurance;
the average salary of the insured employees at the enterprise for the last calendar quarter is not less than the average salary in the region for the fourth quarter of 2021.
The basis for the decision to determine an enterprise as critical for the functioning of the economy and ensuring the life of the population during a special period is compliance with three or more criteria mentioned above.
Please note that a company may reserve no more than 50% of the number of employees liable for military service as of the date of submission of the list.
If you need advice or assistance in the procedure for booking employees, Patriot.Legal lawyers will provide you with all the necessary legal support.