To enable the reservation of its employees during martial law in Ukraine, an enterprise must obtain the status of being critically important for the functioning of the economy and ensuring the livelihood of the population during a special period.
The status of “critically important” is granted to enterprises that have strategic significance for the economy, ensure the livelihood of the population, or meet the needs of the Armed Forces of Ukraine during a special period. The definition and procedure for obtaining this status are regulated by Resolution of the Cabinet of Ministers of Ukraine No. 76 dated January 27, 2023, including subsequent amendments and additions.
The aforementioned Resolution No. 76 also defines the criteria and procedure for identifying enterprises that are critically important for the functioning of the economy and ensuring the population’s livelihood, as well as those critical for meeting the needs of the Armed Forces and other military formations during a special period.
An enterprise is identified as critically important during a special period based on the following criteria:
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Tax Contributions: The total amount of taxes, fees, and payments to the state and local budgets (excluding customs payments) and the amount of the unified social contribution (ESC) paid during the reporting tax year exceeds the equivalent of 1.5 million euros.
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Foreign Currency Inflow: The amount of foreign currency receipts (excluding credits and loans) for the reporting tax year exceeds the equivalent of 32 million euros.
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Strategic Significance: The enterprise has strategic significance for the economy and security of the state, in accordance with the list of state-owned objects of strategic importance.
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Sectoral or Local Importance: The enterprise is of great importance to a sector of the national economy or for meeting the needs of a territorial community.
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No Tax Arrears: Absence of debt in the payment of taxes to the state and local budgets and the unified social contribution.
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Salary Level: The average monthly salary of insured employees at the enterprise for the last calendar month is no less than the national minimum wage multiplied by a factor of 2.5 (amounting to no less than 20,000 UAH).
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Diia City Residency: The enterprise is a resident of Diia City.
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Electronic Communications: The enterprise is a provider of electronic communication services using mobile networks with an average monthly net income exceeding 200 million UAH, or a provider using fixed networks with an average monthly net income exceeding 20 million UAH (according to the latest financial statements).
It is important to note Point 4 regarding importance to a territorial community: the specific sub-criteria for this point are determined separately by the decisions of Regional State Administrations (Military Administrations) based on the specific needs of the local community.
As a general rule, an enterprise must meet at least three criteria to be designated as critically important for the economy and population.
However, for certain types of enterprises, meeting two criteria is sufficient. This applies to:
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Enterprises in the fuel and energy complex.
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Entities operating in health care, veterinary medicine, education and science, physical culture and sports, or social protection.
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Enterprises involved in international passenger and/or cargo transportation, or passenger transportation on public bus routes.
To be designated as a critically important enterprise, one must apply either to the central executive body (the ministry) responsible for the relevant sector of the national economy or to the Regional State Administration (Military Administration) in the administrative-territorial unit where the enterprise is located.
When submitting an application, it is mandatory to provide supporting documentation. Given the complexity of the requirements, it is advisable to consult with qualified legal professionals during the preparation phase to ensure a positive outcome.
