During martial law, correctly managing labor relations with mobilized employees remains a critical issue. This is especially true when an employee is called to military service during their annual vacation.

Is the Unused Vacation Postponed?
According to Art. 11 of the Law of Ukraine “On Vacations,” annual leave is subject to postponement or extension if an employee performs state or public duties while retaining their average salary. However, following changes to labor legislation (effective July 19, 2022), employers are no longer required to retain the average salary for mobilized employees. Article 119 of the Labor Code only guarantees the retention of their job and position.

Therefore, if mobilization coincides with an annual vacation period, the unused vacation days are not postponed or extended. The paid vacation period is considered fully used.

Employer’s Documentation Procedure
1. Order: After receiving supporting documents, the employer issues an order to release the employee from work due to mobilization, effective from the first day after the vacation ends.
2. Timesheet: The vacation period is marked with the code “В” (Basic Leave) or “A” (Additional Leave). Starting from the day after the vacation ends, the days of service are recorded with the code “ІН” or the numerical code “22”.
3. Work Record Book: No entries regarding mobilization or release from work are made.

Payroll
Payments already made for the vacation period should not be reversed. Going forward, no salary is accrued, as it is not retained during military service.

If an employee is mobilized during their annual vacation, the employer must formalize their release from work starting the day after the vacation ends, reflect their absence in the timesheet with the appropriate codes, and ensure their job is retained. Postponement or extension of the unused part of the vacation is not provided for in this situation.