Author: Stanislav

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.

The employment of minors in Ukraine is regulated by the Labor Code and other legal acts. Employers must consider both general rules for concluding employment contracts and special guarantees for individuals aged 14 to 18.

Minimum Age for Employment
The general rule allows concluding an employment contract from the age of 16. As an exception, it is permitted:
● From age 15 – with the written consent of one parent or a legal guardian;
● From age 14 – for students of schools and vocational or secondary special education institutions, exclusively for light work during their free time, with parental consent.

Hiring children under 14 is prohibited.

Working Conditions for Minors
Minors enjoy all labor rights on par with adults but have additional guarantees, including:
● Reduced working hours: 36 hours per week (ages 16–18), 24 hours (ages 15–16), and half of that for students during the school year;
● Wages: Paid at the same rate as adult employees in the same category, even with reduced hours;
● Annual leave: At least 31 calendar days, granted at a time convenient for the employee, without the requirement of working for six months first;
● Medical examination: Mandatory before hiring and annually until the age of 21.

Setting a probationary period for minors is prohibited.

Restrictions and Prohibitions
Minors cannot be engaged in:
● Work with harmful and hazardous conditions or underground work;
● Night work, overtime, or work on weekends;
● Lifting and moving loads exceeding the established limits.

Formalizing the Employment Contract
An employment contract with a minor must be in writing. The employee must provide a passport, taxpayer identification number, a medical examination certificate, and parental consent if they are 14–15 years old.
After signing the contract, an employment order is issued, the employee is familiarized with internal labor rules, and receives health and safety training.

Dismissal of a Minor
Termination of an employment contract at the employer’s initiative is possible only with the consent of the child protective services. In case of downsizing or company liquidation, the employer is obliged to ensure the minor’s subsequent employment. Additionally, the contract can be terminated at the request of parents or guardianship authorities if the work is harmful to the minor’s health or violates their rights.

Thus, when hiring a minor, employers must consider special working conditions, additional guarantees, and strict restrictions designed to protect the health and rights of young workers.

Annual leave is divided into:
● Annual basic leave (Art. 6 of Law No. 504/96-VR);
● Annual additional leave (Art. 7–8 of Law No. 504/96-VR).
The service period for these types of leave is calculated differently.

1. Annual Basic Leave
The service period qualifying for annual basic leave (Art. 82 of the Labor Code, Art. 9 of Law No. 504) includes:
● Time of actual work (including part-time, remote/home-based work);
● Periods when the job and salary were retained (fully or partially) by law;
● Periods of receiving social insurance benefits (temporary disability, maternity leave);
● Unpaid leave provided by law, except for childcare leave;
● Periods of off-the-job training (up to 10 months);
● Time of deprivation of liberty due to aggression against Ukraine, if the job was retained.

Not included: childcare leave up to 3 years; unpaid leave under Art. 26 of Law No. 504 granted after Dec 24, 2023; periods of employment contract suspension; absenteeism.

2. Annual Additional Leave
a) For work in harmful and hazardous conditions (Art. 7 of Law No. 504)
The service period is calculated only for the time actually worked in these conditions, provided the employee:
● Is engaged in such conditions for at least half of the working day;
● Performs work listed in the official list approved by the CMU.

Other periods (sick leave, vacations, training) are not counted.

b) For the special nature of work (Art. 8 of Law No. 504)
Only the time of actual work in positions/conditions that grant this leave is included.
Example: non-standard working hours, work with increased nervous-emotional or intellectual strain.
Other periods (illness, vacations, downtime) are not counted.

3. Military Service and Mobilization
● Since July 19, 2022, time spent in military service without average salary retention does not count towards any type of annual leave.
● Exception: Territorial defense volunteers—their service period is counted.
● Since Dec 24, 2023, special guarantees for pedagogical and scientific-pedagogical staff have been canceled.

Effective July 31, 2025, the Cabinet of Ministers of Ukraine Resolution No. 916 (dated July 30, 2025) has amended the Procedure for Organizing and Maintaining Military Registration (approved by CMU Resolution No. 1487, dated Dec 30, 2022). These changes significantly impact how military registration is managed by businesses, institutions, and local authorities.
New Personal Military Registration List Form (Appendix 5)
Appendix 5 has been updated. Personal military registration lists are now consolidated into a single file with copies of military registration documents, without division into groups. Key changes to the form include:
● A new column for “Military Duty Category” (conscript, liable for service, reservist).
● New columns for deferment status, service history, and mobilization orders.
● Clarified data entry based on passport and military documents.
● Separate columns for Taxpayer ID (RNOKPP) and Unified State Register number.
● A single column for the place of residence (declared/registered or actual).

Columns for education, specialty, family status, and foreign passport details have been removed, simplifying the form.
Cancellation of the Pre-Conscription List (Appendix 6)
The requirement to annually submit lists of citizens subject to registration at conscription offices (Appendix 6) by December 1 has been abolished. This change is reflected in both Procedure No. 1487 and the Law “On Military Duty and Military Service.”
Employers will no longer prepare Appendix 6 in 2025. However, records of past submissions should be retained for potential TCC inspections.
Updated Rules of Military Registration (Appendix 2)
The Rules of Military Registration have been revised. The updated text must be printed and displayed at the military registration stand. New employees must be familiarized with the current version.
Other Innovations
● Conscripts who turn 25 are automatically transferred to the “liable for service” category.
● Women with medical or pharmaceutical education must report to a TCC within 60 days of graduation.
● Individuals unable to use electronic identification in the “Rezerv+” app must register in person at a TCC.
● Registration of internally displaced persons at their actual place of residence has been canceled.

Action Plan for Employers from July 31, 2025:
1. Use the new personal military registration list form (Appendix 5).
2. Create a single file for lists and copies of military documents.
3. Do not submit the Appendix 6 pre-conscription list.
4. Display the updated Rules of Military Registration (Appendix 2).
5. Account for the new rules regarding 25-year-olds and women with medical degrees.

These changes aim to simplify registration procedures and align Procedure No. 1487 with current legislation.