Dismissal and Rehire in the Same Month: Is It Necessary to Pay 21,618 UAH Twice to Maintain Booking
When booking military-registered employees, it is important to correctly determine compliance with the salary criterion. For this purpose, all payments accrued by the enterprise for the month are taken into account, but only those that belong to the relevant reporting period and were actually accrued for it.
As noted by the Pension Fund of Ukraine, military-registered employees of critically important enterprises and institutions included in the lists must be paid a monthly salary during the deferment period not less than the minimum wage multiplied by a coefficient of 2.5.
Exceptions are provided for:
- state and municipal enterprises and organizations;
- business companies with a state or municipal share of more than 50%;
- companies with 100% state or municipal share in the capital;
- residents of "Diia City";
- religious organizations as legal entities;
- certain energy, infrastructure entities, and gas distribution system operators defined in the booking procedure (Cabinet of Ministers resolution dated 27.01.2023 No. 76).
Information about the accrued monthly salary (income, monetary allowance, assistance, compensation) is formed based on current data from the insured persons register.
The Pension Fund clarified that payments for days of temporary incapacity are taken into account only in the part that falls on the relevant month. In the case of internal part-time work at one enterprise, the employee's total income is taken into account. Also, all payments accrued by the enterprise for the relevant period are included in the total calculation, while income received from other insurers is not considered.
It is separately noted that in the case of dismissal and rehire of an employee within the same month at the same enterprise, the total income is taken into account.
As previously reported by "Judicial and Legal Newspaper", the process of booking military-registered persons in Ukraine is once again undergoing changes, turning into a mechanism of stricter economic and financial control. The Cabinet of Ministers of Ukraine has revised the approach to defining critically important enterprises, shifting the focus to income transparency, tax discipline, and the real significance of business for defense capability and state functioning under martial law conditions.
The key government decision was to establish strict minimum official salary levels, which is a mandatory condition for booking. This step effectively introduces elements of "economic booking."
To confirm the critical status and booking of an employee, the average salary level at the enterprise must be at least three minimum wages — 25,941 UAH. The government maintained a more flexible approach for territories in active combat zones or near the front line. For them, the threshold is set at 2.5 minimum wages — 21,618 UAH.
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