New reservation criteria: what awaits businesses from December 1, 2024

From December 1, 2024, the process of booking conscripts through the Diya platform will resume in Ukraine. This will be possible thanks to the changes introduced by the government to Resolution No. 76, which approved new criteria for determining critical enterprises and the conditions for the reservation of employees.

Key changes and new requirements:

  1. Booking through Diya: From now on, all critical enterprises will be able to submit their employee lists for booking through the Diya platform. Companies that want to book their employees must confirm compliance with the new requirements, which include the availability of an average salary of at least 20 thousand hryvnias in the last calendar quarter, as well as the absence of tax arrears.
  2. Determining the status of a critical enterprise: Enterprises must confirm their critical importance according to the new criteria by the end of February 2025. This involves checking the wages of employees, payment of taxes and the level of military mobilization at the enterprise.
  3. Increased control: The government has strengthened monitoring of enterprises' compliance with requirements. The average salary, the level of tax discipline and the number of conscripted workers will be checked monthly. In case of detection of violations, the enterprise may lose the status of critical importance.
  4. Audit of critical enterprises: 95% of all enterprises that had critical status retained it after the completion of the government audit. However, violations were detected, in particular, a reduction in the salary of employees without justification and an unjustified increase in the number of reserved persons.
  5. Restrictions on booking: Businesses are prohibited from booking employees who are not on military registration or who do not have military registration documents.

With these changes, the government hopes to ensure a more transparent and efficient booking process and avoid abuses that may have occurred due to the old rules.

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