### 1. Substance of the Act
This Resolution of the Cabinet of Ministers of Ukraine significantly reforms and strengthens control over the procedure for the reservation of employees liable for military service during the mobilization period. It introduces new, more stringent requirements regarding the salary level of reserved persons and limits the duration of already granted statuses of critical importance of enterprises until September 1, 2026. The document obliges line ministries and local administrations to review the criteria for determining the critical importance of enterprises in order to avoid abuse. It also establishes strict liability for employers for exceeding the established reservation limits.
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### 2. Structure of the Act, Main Provisions and Amendments
The Resolution consists of a textual part (6 paragraphs), which determines the timeframes for reviewing decisions and technical tasks for the ministries, as well as an Annex that introduces direct amendments to the basic Resolution of the CMU No. 76 dated January 27, 2023.
**Key changes compared to previous versions:**
* **Validity period of statuses:** All current decisions on designating enterprises as critically important shall remain valid only until the expiration of their term, but in any case no later than September 1, 2026.
* **Salary threshold:** The general coefficient of the average salary at an enterprise required to obtain critical status has been increased from 2.5 to 3 minimum wages.
* **Requirements for enterprises in the combat zone:** For reserved employees of private enterprises operating in territories of possible or active hostilities, a mandatory monthly salary threshold of at least 2.5 minimum wages has been established (with a list of exceptions for the municipal, state, and energy sectors).
* **Control of limits:** An obligation has been introduced for the employer to independently submit an application through the Diia Portal within 10 working days for the cancellation of reservation in the event that limits are exceeded.
* **Diia City residents:** Requirements for confirming resident status through tax reporting for the last 6 calendar months have been clarified.
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### 3. Main Provisions for Practical Use
For businesses and lawyers in their practical activities, the most important rules are as follows:
1. **Mandatory review of criteria:** Government bodies and RMAs (Regional Military Administrations) must review their criticality criteria by June 10, 2026, and analyze all enterprises for compliance with the new requirements by July 1, 2026. Enterprises need to prepare for the reconfirmation of their status.
2. **Severe penalties for exceeding limits:** If an enterprise exceeds the reservation limits (typically 50% of employees liable for military service) and fails to cancel the “excess” reservations in a timely manner, this will constitute direct grounds for the complete revocation of the enterprise’s status as critically important.
3. **The “single place of employment” rule for part-time employees:** Persons liable for military service who work part-time or have a deferment under other articles of the law (for example, due to health conditions or family circumstances) are now counted towards the general reservation limit of the enterprise only at one (primary) place of employment. This simplifies the calculation of quotas for employers.
4. **Digitalization of the process:** By August 1, 2026, the Ministry of Defense, the Ministry of Digital Transformation, and the Pension Fund must fully synchronize their databases for the automatic verification of compliance of reserved persons with the new requirements (in particular, regarding the level of accrued salary).
