Material prepared by Natalia Slipchenko,
Senior HR Records Management Specialist/
Military Records Specialist
Department for the Provision of HR Records Management
and Payroll Accounting Services
This is possible due to the recent amendments to CMU Resolution No. 76, which expanded the reservation mechanism for businesses in wartime conditions.
Recently, amendments were made to Procedure for reserving conscripts for the period of mobilisation and wartime, approved by Resolution of the Cabinet of Ministers of Ukraine No. 76 dated 27 January 2023 (hereinafter referred to as Resolution No. 76), namely, the list of critical enterprises that can reserve 100% of their employees was expanded.
Reserving employees is currently permitted under Resolution No. 76, which applies to employees working in the following sectors:
- state authorities, local government bodies, the National Police, NABU, SBI, ESBU, SESU, courts, etc.;
- enterprises, institutions and organisations that are critical for meeting the needs of the Armed Forces and other military formations during a special period (hereinafter referred to as critical enterprises);
- nterprises, institutions and organisations that are determined in accordance with the established procedure to be critical for the functioning of the economy and ensuring the livelihoods of the population during a special period (hereinafter referred to as critical institutions).
Who can (cannot) be reserved
An enterprise that has grounds for reserving employees is permitted to reserve only conscripts who meet the specified criteria:
- have verified their details
- are not wanted by the TCR.
In doing so, the failure to provide timely clarification of data does not hinder employees’ reservation. However, the status “Wanted” does not permit the reservation of such a conscript.
Furthermore, experience has shown that the status “Violation of military registration rules” also prevents reservation. “Diia” does not provide the functionality to reserve such an employee.
Therefore, before submitting an application to reserve an employee, it is essential to verify their details and ensure that they do not have the status “Wanted” or “Violation of military registration rules”.
How many employees can be reserved?
- Reservations are permitted for 100% of employees who are subject to military service and who hold the following positions:
- Category ‘A’ civil service positions.
- Full-time employees of patronage services of central government bodies.
- Heads of regional state administrations, district state administrations, Kyiv and Sevastopol city state administrations (military administrations).
- Category ‘B’ civil servants who are temporarily assigned to perform the duties of a vacant category ‘A’ position.
- Heads of regional, district, city, town and village councils.
- Ultimate beneficial owners of critical enterprises/institutions.
- Members of supervisory boards of strategic and particularly important enterprises (with high financial indicators, as defined in paragraph 3 of the Reservation Procedure).
- Employees of critical institutions of the defence-industrial complex.
- Employees of specialised UN agencies, international organisations, and diplomatic missions.
- Employees of sports teams designated by the Ministry of Youth and Sports.
- Employees of the fuel and energy complex and their subcontracting organisations (designated by the Ministry of Energy).
- Digital infrastructure employees (“Dіia”, electronic communications providers, emergency crews in designated regions).
- Prosthetists and orthotists (provided they work ≥50% of normal working hours).
- Clergymen according to the list of the State Service of Ukraine on Ethnic Policy and Freedom of Conscience.
- Medical workers in state/municipal healthcare institutions.
- Prosecutors of the Specialised Anti-Corruption Prosecutor’s Office.
- Employees of state-owned enterprises of the Ministry of Defence, the Defence Procurement Agency and the State Logistics Operator.
Furthermore, 100% reservations are provided for employees of critical enterprises/institutions who are currently engaged in work activities in:
- territories of possible combat operations
- territories of active combat operations
- territories of active combat operations where state electronic resources are operational.
Businesses operatin in active or potential combat zones granted right to reserve up to 100% of conscription-age employees. This was made possible due to the recent amendments to CMU Resolution No. 76, which expanded the reservation mechanism for businesses in wartime conditions!
- 75% of conscripted employees may be reserved by enterprises that are engaged in:
- production, transportation and supply of thermal energy
- centralised water supply and sewerage
- hot water supply
- household waste management..
- УAll other enterprises may reserve up to 50% of employees subject to military service.
In accordance with paragraph 8 of Resolution No. 76, the number of conscripts subject to reservation may exceed 50% by separate decision of the Minister of Defence.
Let us remind you who is included in the total number of conscripts and who is not!
If a company is only able to reserve 50% or 75% of its employees subject to military service, the question arises — how to correctly calculate the number of such employees and who is included in it.
Please be advised that, in accordance with paragraph 12 of Resolution No. 76, the total number of employees subject to military service does not cover:
- Women subject to military service.
- Persons subject to military service who are already reserved by other enterprises.
- Persons subject to military service who are registered with the Security Service of Ukraine and Ukrainian intelligence agencies.
- Persons subject to military service who hold the following positions:
• Category ‘A’ civil servants
• Full-time employees of patronage services of state bodies whose jurisdiction covers the entire territory of Ukraine
• Heads of regional, district, Kyiv and Sevastopol city state administrations (military administrations, if established)
• Civil servants in category ‘B’ if they are temporarily assigned to perform the duties of a vacant position in category ‘A’
• Heads of regional, district, and city (if established) councils, as well as village, settlement, and city mayors.
Furthermore, the total number does not include the ultimate beneficial owners of critical enterprises or institutions, who are not their employees.
All other employees subject to military service are included in the total number for calculating the limit.
Those mobilised when calculating the limit for reservation
Mobilised persons are also included in the total number when calculating the limit, but not all of them.
In accordance with paragraph 12 of Resolution No. 76, those who were called up for military service during mobilisation after 18 May 2024 are included in the total number of employees subject to military service.
Enterprises in frontline territories may reserve 100% of their employees
Let us analyse the relevant provision of Resolution No. 76 after the amendments made in August and September of this year.
By Resolution of the Cabinet of Ministers of Ukraine No. 991 dated 13 August 2025, paragraph 81 was added to Resolution No. 76. Subsequently, this paragraph was amended by Resolution of the Cabinet of Ministers of Ukraine No. 1106 dated 8 September 2025 (hereinafter — Resolution No. 1106), but these amendments have not yet entered into force.
After Resolution No. 1106 comes into force, the final version of paragraph 8 of Resolution No. 76 will be as follows:
1. The number of employees subject to military service at enterprises or institutions whose location is specified and which actually operate in areas of possible or active combat operations, or in areas where state electronic information resources are in operation, included in the List of areas where combat operations are being conducted (were conducted) or are temporarily occupied by the Russian Federation, approved by the Ministry of Development, for which no date for the cessation of combat operations (date of completion of combat operations) has been determined, and which are subject to reservation, may constitute 100 per cent of the total number of employees subject to military service.
It should be noted that this is not limited to regions of potential or active combat operations, but also extends to the following:
- This territory must be included in the List of territories where hostilities are (were) conducted or temporarily occupied by the Russian Federation, approved by Order of the Ministry for Development of Communities and Territories of Ukraine dated 28.02.2025 No. 376 (hereinafter referred to as the List of TOT)
- No date for the cessation or completion of hostilities should be specified.
If you refer to the TOT List, you will find that Section I contains the following lists:
- territories of possible combat operations
- territories of active combat operations
- territories of active combat operations where state electronic resources are operational.
Consequently, in the absence of a specified date for the cessation or completion of hostilities in the last column of the list, enterprises are entitled to reserve all employees, provided they are registered in the relevant territory and actively operating there.
How to increase the reservation limit in “Diia”?
The letter from the Ministry of Economy dated 19 August 2025 No. 2704-20/55225-03 explains how to increase the limit in “Diia” for reserving companies operating in territories included in the TOT List.
In its letter, the Ministry of Economy explained how crucial it is for enterprises and institutions operating in combat zones to initiate an increase in the limit for reserving employees subject to military service through regional, Kyiv or Sevastopol city state administrations (military administrations, if established) with subsequent amendments to the Unified List through “Diia”.
To do this, enterprises are required to submit an application to the relevant regional, Kyiv or Sevastopol city state administration (or military administration, if established). The application shall specify:
- Details of the decision of the state authority to grant critical status
- Location of the enterprise according to the Unified State Register of Legal Entities and Individual Entrepreneurs
- Confirmation of actual activity in the relevant territory
- Number of conscripts and already reserved employees
- Additional reservation requirement (in percent).
The application should be accompanied by a copy of the decision of the central executive body that exercises control over the Armed Forces, other military formations established in accordance with the laws of Ukraine, the Security Service of Ukraine, and the Ministry of Strategic Industries. This decision should be on the designation of an enterprise, institution, or organisation as critical for meeting the needs of the Armed Forces and other military formations during a special period (or confirmation of such status). Alternatively, the application should be accompanied by a copy of the decision of the relevant state body on the determination of an enterprise, institution, or organisation as critical for the functioning of the economy and ensuring the livelihoods of the population during a special period (or confirmation of such status).
Therefore, critical enterprises that are currently critical and operate in areas of possible/active hostilities may increase the limit for reserving employees to 100%.
The step-by-step algorithm is as follows:
Step 1. To reserve up to 100% of its employees, a critical enterprise operating in frontline territories must file a written request with the relevant regional, Kyiv or Sevastopol city state administration, whose jurisdiction covers the potential combat operations or active combat operations areas.
The request should contain the following information:
- Date of adoption and number of the decision (order/decree) on determining the enterprise as critical
- Location of the critical enterprise (according to the Unified State Register of Enterprises and Organisations of Ukraine)
- Actual conduct of activities in territories of possible/active hostilities included in the List of territories for which no date for the cessation of hostilities (date of completion of hostilities) has been determined
- Total number of employees subject to military service and number of reserved employees
- Additional need for reserving employees subject to military service (in percent).
A copy of the decision (order/decree) determining/confirming the status of critical importance should be attached to the application. The relevant state administrations may also establish additional requirements for the information/documents specified in/attached to the application.
Step 2. Upon receipt of such an application, the regional state administration shall undertake a review to ascertain its compliance with the requirements for:
- Location of a critical enterprise
- Actual conduct of activities by a critical enterprise in areas of possible combat operations or active combat operations.
At the same time, we would like to point out that information from the Unified State Register of Enterprises and Organisations of Ukraine (USREOU) is used to verify the location of a critical enterprise.
To verify the actual conduct of activities, the economic activity indicators of a critical enterprise may be taken into account, such as:
- Existence and location of production facilities, retail space, land (plots), etc.,
- Existence of ownership or lease rights to immovable property,
- Place of actual production (manufacturing) or sale of products, performance of work, provision of services, the existence of concluded contracts,
- Taxes, fees, and levies paid (by type and place of payment),
- Existence of separate structural units, branches, their location, the total number of employees subject to military service, and the number of reserved employees of such units and branches,
- Total number of employees subject to military service, number of reserved employees,
- Location of employees’ workplaces: presence and number of employees subject to military service who work directly in areas of possible combat operations, areas of active combat operations,
- Presence and number of employees subject to military service who work directly outside such areas.
Should the review of the application of a critical enterprise yield positive results, the state administration shall contact the state body that made the decision to designate the enterprise as critical, so that the latter can submit a notification of the change (increase) in the reservation limit in the Unified List via the “Diia” web portal.
Step 3. The state authority that made the decision to designate an enterprise as critical shall submit a notification of the change (increase) in the reservation limit in the Unified List via the “Diia” web portal.
If the decision to designate an enterprise as critical is made by the regional state administration, the notification of the change (increase) in the reservation limit in the Unified List shall be submitted via the “Diia” web portal by the said state administration on the basis of an application from the critical enterprise.
The updated procedure has introduced a number of new possibilities for reserving
It is important to note that the latest amendments to Resolution No. 76 enable businesses operating in areas of active and potential hostilities to reserve up to 100% of their employees subject to military service. The categories of employees and enterprises that are eligible for such reservations, as well as the conditions and procedures for increasing the limit, have also been defined.
In doing so, only certain categories of authorities and enterprises that have the status of critical ones and carry out work in areas of active and possible hostilities specified in the TOT List, without an end date for hostilities, are entitled to 100% reservation. To do so, enterprises should file an application with the relevant regional, Kyiv or Sevastopol city state administration (or military administration, if established).
Other employers can reserve 50% or 75% of their employees, depending on their field of activity, or apply to the Ministry of Defence for an increase in the quota.
Ensure proper military registration: contact BDO for professional support.
Our experts provide comprehensive support in military registration issues in accordance with applicable law, helping to minimise risks and ensure business continuity.
BDO in Ukraine is proud to offer expert support in military registration process.
Should you require professional advice on maintaining military records or increasing the limit on employee reservations, please contact professionals at BDO in Ukraine.
- We will help you determine whether your company is eligible for a 100% reservation of employees subject to military service.
- We will explain the step-by-step algorithm for submitting an application and increasing the limit in “Diia”.
- We will prepare the necessary package of documents and accompany the process of filing documents with state administrations.
Should you require assistance with military registration or compliance issues, please do not hesitate to contact us.
