{"id":4477,"date":"2026-10-27T15:53:02","date_gmt":"2026-10-27T13:53:02","guid":{"rendered":"https:\/\/audit-mk.com.ua\/?p=4477"},"modified":"2026-10-27T15:53:02","modified_gmt":"2026-10-27T13:53:02","slug":"broniuvannia-pratsivnykiv-postanova-1328","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/broniuvannia-pratsivnykiv-postanova-1328\/","title":{"rendered":"Employee reservation after Resolution No. 1328: what changes for employers in Ukraine"},"content":{"rendered":"<p><\/p>\n<p>On 23 October 2026 the Cabinet of Ministers of Ukraine adopted <a href=\"https:\/\/www.kmu.gov.ua\/npas\/deiaki-pytannia-orhanizatsii-broniuvannia-viiskovozoboviazanykh-na-period-mobilizatsii-ta-na-voiennyi-chas-1328-231026\" target=\"_blank\" rel=\"noopener\">Resolution No. 1328<\/a> on the organisation of the reservation (deferment from mobilisation) of employees liable for military service. It amends the Reservation Procedure (Resolution No. 76 of 27 January 2023) and the Criteria under which a company is recognised as critically important. The resolution sets no separate effective date, so it applies from the day of its official publication. Below is what a director or HR manager needs to know.<\/p>\n<h2>What has changed<\/h2>\n<ul>\n<li><b>A Coordination Centre.<\/b> The Government has set up a Coordination Centre for the organisation of reservation. Sector and regional criteria of critical importance are now approved after coordination with this Centre, instead of approval by the Ministry of Economy and the Ministry of Defence.<\/li>\n<li><b>Criteria reviewed within 10 days.<\/b> Ministries and regional administrations must review their criteria within ten days of the resolution taking effect. They then re-check the companies concerned, and if the criterion a decision relied on no longer applies, the critical-importance decision is cancelled.<\/li>\n<li><b>Existing decisions.<\/b> Critical-importance decisions in force on the effective date remain valid for the term for which they were adopted, except those cancelled after the review of criteria.<\/li>\n<li><b>Old increased limits.<\/b> Ministry of Defence decisions increasing reservation volumes adopted before 8 December 2025 remain valid within the term of critical importance, but no later than 8 December 2026.<\/li>\n<li><b>New procedural deadlines.<\/b> The authority that receives a company&#8217;s application reviews it within 7 working days and refers it to the Coordination Centre. The Centre issues recommendations within one calendar month. The authority then adopts a decision, or sends a refusal letter, within 3 working days of receiving the recommendations.<\/li>\n<li><b>Reservation above 50%.<\/b> This is approved by the authority that recognised the company as critical, taking into account the Centre&#8217;s recommendations. Once a notice of the changed limit has been filed through Diia, the company must complete the reservation within 10 working days, otherwise the decision on the increase lapses. When such a decision expires, the head of the company must cancel the deferments within 5 working days.<\/li>\n<li><b>Defence industry and fuel and energy sector.<\/b> Such companies may reserve no more than 95% of the employees liable for military service listed in the decision of the Ministry of Defence or the Ministry of Energy, while everyone directly involved in production processes must be reserved. More than 95% is possible only under a separate ministry decision.<\/li>\n<\/ul>\n<h2>What it means for donor offices and technical assistance projects<\/h2>\n<p>For representative offices of donor institutions and implementers of international technical assistance projects the rule is now as follows: no more than 50% of the employees liable for military service who work directly on one project, and no more than seven persons, may be reserved. More than seven persons is possible only by decision of the State Secretary of the Cabinet of Ministers, taking into account the Coordination Centre&#8217;s recommendations, and still within the 50% cap. NGOs and foundations running several projects should recalculate reservations project by project.<\/p>\n<h2>Military records now directly affect the limit<\/h2>\n<p>The resolution names a ground on which the Coordination Centre may refuse to consider a proposal to increase reservation: systematic breaches of military record-keeping rules by the head of the company. Systematic means two or more documented breaches within the last 12 months and\/or administrative liability of the head for them. In other words, careless military records now cost not only a fine but also the ability to keep people.<\/p>\n<h2>What to do now<\/h2>\n<ul>\n<li>Locate your company&#8217;s critical-importance decision and check which criterion it is based on and until when it is valid.<\/li>\n<li>Follow the review of criteria by your ministry or regional administration: if your criterion is removed, the decision will be cancelled.<\/li>\n<li>If you have an increased limit under a Ministry of Defence decision adopted before 8 December 2025, plan your next steps before 8 December 2026.<\/li>\n<li>Check your military records: lists of employees liable for service, personal data, reconciliation with the territorial recruitment centre, the responsible officer and the internal orders.<\/li>\n<li>For technical assistance projects, recalculate the number of reserved employees on each project against the 50% and seven-person limits.<\/li>\n<\/ul>\n<h2>Common mistakes<\/h2>\n<ul>\n<li>Assuming a critical-importance decision stays valid until its end date no matter what. After the review of criteria it may be cancelled earlier.<\/li>\n<li>Missing the 10 working days to complete reservation after a limit increase. The decision then lapses and the procedure has to be repeated.<\/li>\n<li>Keeping military records only on paper. Two documented breaches within a year close the way to a higher reservation limit.<\/li>\n<\/ul>\n<h2>How we help<\/h2>\n<p>We keep HR and military records as part of our accounting services: internal orders, personal files, reconciliations with the recruitment centre, reservation paperwork and deadline control. See <a href=\"\/en\/uslugi\/buhgalterskieuslugi\/kadrovyiy-uchet\/\">HR and personnel records<\/a> and <a href=\"\/en\/bukhhalterskyi-autsorsynh\/\">accounting outsourcing for an LLC<\/a>. For NGOs and foundations implementing donor projects we have a separate <a href=\"\/en\/bukhhalteriia-npo-biznes\/\">accounting for NGOs<\/a> service.<\/p>\n<p>Source: <a href=\"https:\/\/www.kmu.gov.ua\/npas\/deiaki-pytannia-orhanizatsii-broniuvannia-viiskovozoboviazanykh-na-period-mobilizatsii-ta-na-voiennyi-chas-1328-231026\" target=\"_blank\" rel=\"noopener\">Cabinet of Ministers of Ukraine Resolution No. 1328 of 23.10.2026<\/a> and the amendments to Resolution No. 76 attached to it.<\/p>\n<p><i>Prepared by the MK Audit team.<\/i><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Cabinet Resolution No. 1328 of 23.10.2026: a Coordination Centre, criteria review within 10 days, new deadlines and reservation limits, the 50% and seven-person rule for technical assistance projects.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[98],"tags":[],"class_list":["post-4477","post","type-post","status-publish","format-standard","hentry","category-autsorsynh-bukhhalterii"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"On 23 October 2026 the Cabinet of Ministers of Ukraine adopted Resolution No. 1328 on the organisation of the reservation (deferment from mobilisation) of\u2026\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"admin\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/audit-mk.com.ua\/en\/broniuvannia-pratsivnykiv-postanova-1328\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.4\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta 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