Salary from UAH 25,941: Who risks losing deferment and who is exempt

Retaining deferment from mobilisation for most private sector employees directly depends on the level of their official remuneration. If an employer fails to meet the criteria established by the state, specifically the salary threshold, employees risk losing their deferred status. Although the legislation includes a number of exceptions for state structures and the defence sector, a clear link to three minimum wages applies to a significant part of the labour market.

Legal framework and salary threshold

The procedure for granting deferment is regulated by Resolution No. 76 of the Cabinet of Ministers of Ukraine dated 27 January 2023. This document defines the rules for enterprises recognised as critically important for the economy and the livelihood of the population.

In accordance with current regulations, throughout the entire period of deferment, the monthly accrued salary of an employee of such an enterprise must not be lower than three minimum wages. According to the calculations provided, this amount is UAH 25,941 before tax deductions. It is important to understand that this refers to the officially accrued amount, not the "net" funds the employee receives in hand after paying personal income tax and the military levy.

For companies actually operating in areas of active hostilities, special conditions may apply. Therefore, specific figures should be verified taking into account the geography of the enterprise's operations and the current version of regulatory acts.

Who is not subject to general salary requirements

The legislation provides a list of organisations for which the requirement regarding the individual salary level of a deferred employee is not mandatory. These entities include:

• state and municipal enterprises, institutions, and organisations;
• certain economic companies where state or municipal ownership prevails;
• residents of the "Diia City" platform;
• legal entities that are religious organisations;
• enterprises of the energy sector and critical infrastructure defined by law;
• certain categories of gas distribution enterprises and organisations performing emergency repair work.

Special conditions, enshrined in Resolution No. 76, apply to these employers. However, exemption from the requirement for a specific salary amount does not mean automatic disregard for other criteria necessary for processing deferment.

Limits on the number of deferred employees

The standard rule for most critically important enterprises limits the number of deferred military-liable employees to 50% of the total number of those eligible for deferment. At the same time, in cases defined by law, this indicator may be increased by a corresponding decision.

A special regime applies to companies located or actually operating in areas of active or potential hostilities included in the state list. For them, under certain conditions, deferment of up to 100% of military-liable employees is permitted.

The status of a critically important enterprise itself does not guarantee automatic deferment for every employee. The employer is obliged to submit the necessary information, and deferment is processed in the established administrative procedure.

Risks of losing status due to violation of conditions

Monitoring compliance with the salary criterion continues not only at the time of granting deferment but throughout the entire period of deferment. If an enterprise ceases to ensure the established level of remuneration or stops meeting other mandatory requirements, this may lead to the loss of status and the cancellation of deferment for employees.

Employers should regularly check salary accruals, the validity of their status as a critically important enterprise, and the compliance of deferment conditions with current legislative requirements.

Thus, the amount of UAH 25,941 serves as the main benchmark for most employees of critical enterprises. However, to determine the exact conditions in a specific case, it is necessary to consider the category of the employer, the territory of its operations, and the current version of Resolution No. 76.

It was previously reported that in Ukraine, a new model of mobilisation and employee deferment is planned to be developed by 1 December 2026, which is to ensure the replenishment of the army and the rotation of military personnel. According to Prime Minister Serhiy Koretskyi, one of the options provides for 100% deferment of enterprise personnel on the condition of the regular voluntary enlistment of a part of the employees in military service. At the same time, the government plans to review deferment quotas and enterprise criticality criteria, but the final rules have not yet been approved.