New rules for enterprises to obtain criticality status and reservation of employees from 01.12.2024
On December 1, 2024, the provisions of the Resolutions of the Cabinet of Ministers of Ukraine No. 1332 dated November 22, 2024, No. 1361 and No. 1362 dated November 29, 2024, which establish updated rules for obtaining the criticality status and booking employees, came into force.
Please find a detailed description of the main changes that have taken effect since December 1, 2024:
New criteria for determining the status of a critical enterprise
2 criteria have been introduced that are mandatory for privately owned companies (regardless of compliance with other criteria) to obtain the status of a critical enterprise:
- The accrued average salary of the insured persons – employees for the last calendar quarter is not lower than the minimum wage in the country multiplied by a coefficient of 2.5 (for the 4th quarter of 2024 – UAH 20 thousand) – confirmed by a certificate provided by the enterprise, institution, organization;
- Absence of arrears in payment of taxes to the state and local budgets and the unified social contribution – confirmed by a certificate of absence of arrears in payments, the control over the collection of which is entrusted to the controlling authorities, or an extract from the information system of the State Tax Service on the status of the payer’s settlements with the budget and trust funds.
Confirmation of critical enterprise status
All enterprises that have previously been identified as essential will need to update their criticality status, considering the need to comply with the above mandatory criteria and rebook their employees who have been booked by February 28, 2025.
In addition to these mandatory criteria, the company must also meet one of the additional criteria:
- the amount of taxes and contributions paid exceeds €1.5 million;
- foreign currency revenues exceed €32 million;
- the company is of strategic importance to the state (as defined in the list of strategic objects);
- the company is a resident of Diia City;
- provides communication services with significant revenues;
- is important for a sector of the national economy or for meeting the needs of the territorial community.
Central executive authorities, other state authorities, public administration bodies with jurisdiction over the entire territory of Ukraine, regional, Kyiv, and Sevastopol city state administrations (military administrations if established) are required to approve the criteria for determining an enterprise, institution or organization that is important for the national economy or the needs of a territorial community by December 11, 2024. If the company fails to confirm its significance under the new rules, this status will be lost and the reservation of the company’s employees will be cancelled.
Employee booking only through the Diia portal
Starting from 01.12.2024, employees of critically important enterprises will be booked only through the Diia portal. From now on, all applications will be submitted online, and paper orders will be replaced by an electronic system that minimizes bureaucracy. The period for putting a person liable for military service on a special account after applying for a reservation in the Diia portal is up to 72 hours.
Possibility of booking employees by enterprises that have not yet updated their criticality by February 28, 2025
Decisions on the status of enterprises, institutions, and organizations considered critical to the functioning of the economy and the livelihoods of the population during a special period, as well as essential to the needs of the Armed Forces and other military formations during a special period, which are in force as of 1 December 2024, shall remain in force for the period for which they were adopted, but no longer than until 28 February 2025.
Accordingly, the enterprises holding the current criticality status as of December 1, 2024, shall retain it for the period for which it was granted by the relevant decision, but no longer than until February 28, 2025.
Moreover, these enterprises may book their employees until the period of criticality renewal, but for a period not longer than February 28, 2025. After the new criteria are updated, companies have the right to book employees for a longer period of up to 12 months.
Requirements for employees liable for military service to make a reservation
Under the new rules, only a person liable for military service can make a reservation if he or she:
- is registered with the military;
- is in an employment relationship with a government agency, critically important enterprise, or critically important institution;
- the accrued monthly salary of a person liable for military service during the period for which the deferral of military service during mobilization and wartime is granted must not be lower than the minimum wage in the country multiplied by a coefficient of 2.5 (for the 4th quarter of 2024 – UAH 20 thousand) (except for state and municipal enterprises, institutions and organizations, residents of Diia City).
- clarified personal data;
- is not on the wanted list.
Consequently, if a company wants to book an employee or extend an existing employee booking, it will be enough to set a salary level higher than UAH 20 thousand from the date of booking without the obligation to have a higher salary in the previous period.
When submitting a list for booking on the Diia portal, the head of a critical enterprise must declare that the employee’s accrued salary before all taxes will be at least UAH 20 thousand.
Updated calculation of the quota for employees liable for military service
The total number of employees liable for military service to determine 50% of employees subject to reservation is no longer included:
- women liable for military service;
- government officials of category “A”;
- category “B”, if they temporarily perform duties under a vacant civil service position of category “A”;
- heads of the regional, district, Kyiv, and Sevastopol city state administrations (in case of formation of military administrations), heads of regional, district, city district councils, village, town, and city mayors.
It is important to note that the number of employees liable for military service is considered as of May 18, 2024, and in case of an increase in the number of employees liable for military service in a state body, critical enterprise, critical institution, or if they were established after May 18, 2018, as of the date of submission of the lists.
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