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    Certain Issues of Determining in 2026 the Difference Between the Amount of Pension Assigned According to the Law of Ukraine “On Pension Provision for Persons Discharged from Military Service and Certain Other Persons” and the Amount of Pension from the Solidarity System of Mandatory State Pension Insurance According to the Law of Ukraine “On Mandatory State Pension Insurance”

    Good day! Here is an analysis of the provided act:

    1. **Essence of the Law:**
    The resolution defines the procedure for calculating the difference between military pensions and pensions from the solidarity system in 2026. It stipulates that for the calculation of this difference, the amount of the pension from the solidarity system is determined at the level of three subsistence minimums for persons unable to work, but cannot exceed the amount of the military pension. This difference is paid from the state budget.

    2. **Structure and main provisions:**
    The resolution consists of three points.
    * Point 1 establishes the procedure for calculating the difference between military pensions and pensions from the solidarity system, fixing the amount of the pension from the solidarity system at the level of three subsistence minimums for persons unable to work. The effect of the previous procedure for determining this difference, approved by Resolution of the Cabinet of Ministers of Ukraine No. 1168 of November 16, 2011, is also suspended for 2026.
    * Point 2 repeals point 2 of Resolution of the Cabinet of Ministers of Ukraine No. 1152 of September 17, 2025, which concerned issues of the budget of the Pension Fund of Ukraine for 2025.
    * Point 3 stipulates that the resolution comes into force on January 1, 2026.

    3. **Key provisions for use:**
    The most important provision is the procedure for calculating the difference between pensions, as it directly affects the amount of payments received by military personnel. It is important to note that the amount of the pension from the solidarity system is fixed at the level of three subsistence minimums for persons unable to work, but cannot exceed the amount of the pension assigned in accordance with the Law of Ukraine “On Pension Provision for Persons Dismissed from Military Service, and Some Other Persons”.

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