Mobilized Employee in Reporting: Why They Are Confused with an Employee on Unpaid Leave
After the start of the full-scale war, thousands of employees were called up for military service. This created not only staffing difficulties for employers but also a number of questions regarding the correct representation of such persons in tax and pension reporting.
As explained by the labor inspection of the Dnipro City Council, one of the most common questions concerns why in the records of insured persons a mobilized employee sometimes appears as if they are on unpaid leave.
Mobilization is not a leave
A mobilized employee is not on unpaid leave. Their employment relationship with the employer does not terminate — they are released from work based on the military call-up, while their job position and workplace are retained.
Unpaid leave is granted upon the employee's request, whereas mobilization is confirmed by a summons and an employer's order releasing the employee from work.
Why confusion arises
The reason lies in reporting specifics: there is no separate code for mobilized employees who do not receive payments from the employer. Because of this, software systems use technical mechanisms to represent persons who are in employment relationships but have no accrued income.
As a result, in the records of insured persons, signs similar to unpaid leave may appear. However, legally and factually, these are different grounds for the employee's absence from work.
How to report a mobilized employee in Appendix 1
Even if the enterprise does not make payments to the mobilized employee, they must be reported monthly in Appendix 1 of the Unified Reporting.
Main rules:
- In column 8, the standard category of the insured person is indicated ("1" or "2" for persons with disabilities);
- In column 14, the number of calendar days of employment is indicated;
- Column 13, which is intended for unpaid leave, is not filled out.
The absence of data in column 13 is one of the key indicators that the employee is not on unpaid leave.
Representation in 4DF
If no payments are accrued to the mobilized employee, they are not shown in Appendix 4DF.
If the employer makes voluntary payments, these are considered wages and are reported with income code "101".
Is it necessary to report mobilization in Appendix 5
No. The fact of being called up for military service is not a personnel event for Appendix 5 and is therefore not separately indicated in this appendix.
Features of report processing
In Pension Fund reporting, mobilized employees without accrued wages may appear in lists of persons who externally resemble employees on unpaid leave. This is related to data processing specifics.
Because of this, employers sometimes receive letters from the labor and employment inspection of the Dnipro City Council even in cases where there are no violations, and the absence of accruals is explained by the employee's mobilization.
Correct representation of mobilized employees in reporting helps avoid errors and ensures proper accounting of the serviceman's insurance record and confirmation of their insured status.
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