Reservation will "expire" in September: a 38-day countdown has begun for enterprises to preserve the reservation of their employees
Officially, on July 3, the Cabinet of Ministers of Ukraine Resolution No. 862 dated July 1, 2026, was published. This document introduces significant changes to the Procedure for Reserving Conscripts (Resolutions No. 76 and No. 692), establishing strict salary level requirements and changing the approaches to quota calculations.
Reconfirmation of "criticality" by August 10
All currently valid decisions recognizing enterprises as critically important will remain effective only for the period for which they were issued, but no longer than September 1, 2026.
To retain this status and preserve the reservation for their employees, enterprises are required to submit documents by August 10, 2026 to confirm compliance with the established criteria (3 times the minimum wage). Specifically, it is necessary to provide:
- a certificate of the average accrued salary of employees for the last calendar month;
- tax calculation of income amounts (USC/PIT) for the same period.
Since providing a certificate of the average salary and tax calculation (USC/PIT reporting) for the last calendar month means that the new salary meeting the established criteria must be accrued for July 2026.
Since the submission deadline is August 10, the last full calendar month before this date is July.
By August 10, you must have not only accrued the salary for July but also prepared the tax calculation for this month, which is submitted together with the certificate to confirm compliance with the criteria.
New rules for part-time employees in the quota
Resolution No. 862 clarifies the procedure for calculating the 50-percent quota. From now on, employees working part-time are counted in the total number of conscripts of the enterprise only at one place of work — where the employment relationship duration is the longest. This prevents manipulations with double counting of part-time employees to artificially increase reservation limits.
Expansion of benefits for energy and defense sectors
The government has expanded the list of enterprises for which special reservation conditions apply (including an average salary coefficient of 2.5):
- Energy: added distribution system operators, coal mining and coal processing enterprises, as well as legal entities providing vital energy supply services.
- Defense: reservation is provided for enterprises certifying external UAV pilots (provided that more than 200 specialists are trained per year), as well as manufacturers of electronic warfare means and unmanned systems.
Digitalization and control
The Ministry of Digital Transformation is instructed to ensure the technical capability to submit updated information through the "Diia" portal within 14 working days. Government bodies will be able to verify information about reserved employees in real time and detect cases of exceeding established limits.
Important: If an enterprise does not confirm its status by August 10 or it turns out that it no longer meets the criteria (for example, due to low salary), all current employee deferrals will be automatically canceled from September 1, 2026.
