{"id":4690,"date":"2026-11-07T13:28:56","date_gmt":"2026-11-07T11:28:56","guid":{"rendered":"https:\/\/audit-mk.com.ua\/uk\/vidpustky-voiennyi-stan-rishennia-ksu-3-r-2026\/"},"modified":"2026-11-07T13:28:56","modified_gmt":"2026-11-07T11:28:56","slug":"vidpustky-voiennyi-stan-rishennia-ksu-3-r-2026","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/vidpustky-voiennyi-stan-rishennia-ksu-3-r-2026\/","title":{"rendered":"Leave under martial law in Ukraine 2026: the 24-day limit and Decision No. 3-r\/2026"},"content":{"rendered":"<p><\/p>\n<p>Under martial law, an employer may limit annual basic leave to 24 calendar days, but after Constitutional Court Decision No. 3-r\/2026 of 19.05.2026 this limit does not apply to employees under 18 and persons with disabilities: they are entitled to 31, 30 or 26 days. Any type of leave may be refused only to staff working on critical infrastructure, defence production or mobilisation tasks.<\/p>\n<p>The Ministry of Justice, in guidance current as of 21.07.2026, set out the leave rules taking this decision into account. For accountants and HR officers, this means checking the 2026 leave schedule and orders, especially where the company employs minors or persons with disabilities. Below we explain what applies now, who is affected and where mistakes are most common.<\/p>\n<h2>What has changed<\/h2>\n<p>Leave under martial law is governed by Article 12 of the Law on the Organisation of Labour Relations under Martial Law No. 2136-IX. By Decision No. 3-r\/2026 of 19 May 2026, the Constitutional Court found unconstitutional a provision of part one of that article to the extent that it did not secure paid annual basic leave longer than 24 days for persons under 18 and persons with disabilities. Ministry of Justice guidance: <a href=\"https:\/\/minjust.gov.ua\/m\/pravo-na-vidpustku-ta-garantii-yogo-realizatsii\" rel=\"nofollow\">minjust.gov.ua<\/a>. Text of the law with a note on the Court&#8217;s decision: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2136-20\" rel=\"nofollow\">zakon.rada.gov.ua<\/a>.<\/p>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Issue<\/th>\n<th scope=\"col\">Peacetime<\/th>\n<th scope=\"col\">Martial law now<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Length of annual basic leave<\/td>\n<td>At least 24 calendar days, longer for certain categories<\/td>\n<td>The employer may limit it to 24 days; the remaining days are carried over to the period after martial law<\/td>\n<\/tr>\n<tr>\n<td>Employees under 18, persons with disabilities<\/td>\n<td>31 days; groups I and II 30 days; group III 26 days<\/td>\n<td>The same 31, 30 and 26 days; the 24-day limit does not apply (Decision No. 3-r\/2026)<\/td>\n<\/tr>\n<tr>\n<td>Not granting full leave two years in a row<\/td>\n<td>Prohibited (Article 11(5) of the Law on Leave)<\/td>\n<td>This prohibition does not apply<\/td>\n<\/tr>\n<tr>\n<td>Unpaid leave at the employee&#8217;s request<\/td>\n<td>Up to 30 days a year for family reasons (Article 26 of the Law on Leave)<\/td>\n<td>May be granted without the time limit of Article 26(1), as agreed by the parties<\/td>\n<\/tr>\n<tr>\n<td>Employee abroad or internally displaced (IDP)<\/td>\n<td>General rules<\/td>\n<td>Mandatory unpaid leave for the period stated in the application, but no more than 90 days<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Who is affected<\/h2>\n<ul>\n<li>all employers: LLCs, sole proprietors (FOP) with staff, NGOs and charities, representative offices. All employees under employment contracts are entitled to leave, including foreigners and stateless persons;<\/li>\n<li>above all, those who since 2022 have applied the 24-day limit to all employees without exception;<\/li>\n<li>employers whose staff work on critical infrastructure, in defence production or on mobilisation tasks: these are the only employers the law allows to refuse leave;<\/li>\n<li>organisations with employees who have gone abroad or hold IDP status.<\/li>\n<\/ul>\n<h2>What to do and by when<\/h2>\n<p>The Court&#8217;s decision has applied since 19.05.2026, so schedules and orders should be brought into line within the current working year.<\/p>\n<ol>\n<li>List employees under 18 and employees with disabilities (with their group). Grant them 31, 30 or 26 days in full, without the 24-day limit.<\/li>\n<li>Review leave orders issued after 19.05.2026 that gave such employees only 24 days. Where days are missing, formalise granting the balance.<\/li>\n<li>For other employees, if the 24-day limit is applied, record it in an order and track carried-over days: they must be granted after martial law ends, and on dismissal compensation is paid under Article 24 of the Law on Leave.<\/li>\n<li>If you refuse leave on the grounds of critical infrastructure, defence production or a mobilisation task, keep a document that confirms it. Maternity leave and childcare leave until the child turns three must always be granted.<\/li>\n<li>On applications from employees abroad or IDPs, grant unpaid leave for the period stated, but no more than 90 calendar days. This time does not count towards the service period for annual leave.<\/li>\n<li>Formalise unpaid leave longer than 30 days with a reference to Article 12(3) of Law No. 2136-IX and the employee&#8217;s application, so that the timesheet and average earnings calculation match.<\/li>\n<\/ol>\n<h2>Common mistakes and risks<\/h2>\n<ul>\n<li><strong>&#8220;24 days for everyone&#8221;.<\/strong> After the Court&#8217;s decision, leave for minors and persons with disabilities cannot be cut.<\/li>\n<li><strong>Refusal without grounds.<\/strong> The right to refuse any type of leave exists only for employees engaged in work on critical infrastructure, defence production or mobilisation tasks. There is no such general ground for others.<\/li>\n<li><strong>Carried-over days not tracked.<\/strong> Unused days above 24 are carried over, not lost. On dismissal, compensation is paid.<\/li>\n<li><strong>Unpaid leave &#8220;at the employer&#8217;s initiative&#8221;.<\/strong> The law speaks of granting it at the employee&#8217;s request or application. Without an application, such an order is hard to defend.<\/li>\n<li><strong>Confusion with suspension.<\/strong> While an employment contract is suspended, the employer is not required to grant or pay for leave. This is a different tool and is formalised separately under Article 13 of Law No. 2136-IX.<\/li>\n<\/ul>\n<p>Why this matters for audit. The leave provision and compensation for unused days affect liabilities in the financial statements. For grant-funded organisations there is another aspect: if holiday pay for project staff is calculated incorrectly, the donor may question personnel costs. We explain how such costs are supported in <a href=\"\/en\/vytraty-na-personal-u-donorskomu-proiekti\/\">personnel costs in a donor project<\/a>.<\/p>\n<p>The general rules still apply: in the first year of work, the right to full-length leave arises after six months of continuous work, and the employee must be notified in writing of the scheduled start date at least two weeks in advance.<\/p>\n<h2>FAQ<\/h2>\n<details>\n<summary>Can an employer in Ukraine grant only 24 days of leave under martial law?<\/summary>\n<p>Yes, the employer may limit annual basic leave to 24 calendar days and carry the remaining days over to the period after martial law. Exceptions after Decision No. 3-r\/2026: employees under 18 (31 days) and persons with disabilities (30 or 26 days).<\/p>\n<\/details>\n<details>\n<summary>Can an employer refuse leave under martial law?<\/summary>\n<p>Any type of leave may be refused only to an employee engaged in work on critical infrastructure, defence production or a mobilisation task. Maternity leave and childcare leave until the child turns three must always be granted.<\/p>\n<\/details>\n<details>\n<summary>How long can unpaid leave last in Ukraine in 2026?<\/summary>\n<p>Under martial law it may be granted at the employee&#8217;s request without a time limit, for a period agreed by the parties. For an employee abroad or an IDP, the employer must grant such leave for the period stated in the application, but no more than 90 calendar days.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>We provide outsourced HR administration and payroll: leave schedules, orders, tracking of carried-over days and compensation. If HR records for past periods need to be put in order, we help restore them. See <a href=\"\/en\/uslugi\/buhgalterskieuslugi\/kadrovyiy-uchet\/\">HR administration<\/a>, <a href=\"\/en\/bukhhalterskyi-autsorsynh\/\">accounting and payroll outsourcing<\/a> and <a href=\"\/en\/kontaktyi\/\">contacts<\/a>. For NGOs we run <a href=\"\/en\/zakhody\/\">free webinars for NGOs<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>When leave can be limited to 24 days, who is exempt after Decision No. 3-r\/2026, when leave may be refused and how long unpaid leave can last.<\/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":[232,229,228,230,231],"class_list":["post-4690","post","type-post","status-publish","format-standard","hentry","category-autsorsynh-bukhhalterii","tag-annual-leave-ukraine-martial-law","tag-229","tag-228","tag---3--2026","tag---24-"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.5 - aioseo.com -->\n\t<meta name=\"description\" content=\"When leave can be limited to 24 days, who is exempt after Decision No. 3-r\/2026, when leave may be refused and 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