27 January 2023 marked the adoption by the Cabinet of Ministers of Ukraine of Resolution #76 “Some Issues in terms of Implementation of Law of Ukraine “On Mobilization Preparation and Mobilization” as to Reservation of Persons subject to Military Service for Mobilization and War Period” (hereinafter – the Resolution).
The Resolution provided the opportunity for reserving from mobilization persons employed by enterprises which are crucial for making economies operate and ensuring the well-being of the population during an extraordinary period.
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3 OF 7 CRITERIA
The status of a crucial enterprise may be obtained by the companies which comply with at least three* of the following seven criteria
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Large Taxpayer
The entity paid taxes, excluding customs fees, in the amount exceeding EUR 1.5 million over the previous year
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Large Exporter
The entity received the revenues, excluding credits and loans, in the foreign currency amounting to more than EUR 32 million over the previous year
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Strategically Important Entity
The company is referred to as the strategically important by the resolution of the Cabinet of Ministers of Ukraine
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Entity which Important for the Industry or Local Community
Additional criteria are to be established by sectorial or local authorities
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Absence of Outstanding Tax Liabilities
The entity does not owe any unified social contribution for compulsory state social insurance
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Average Salary
The average salary of employees for the last quarter is not less than the average salaries in the region as of the IV quarter 2021
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Diia City Residency
The company joined the unique tax and legal space for IT business
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* EXCEPTION
The companies from the following sectors may comply with only two abovementioned criteria
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Fuel & Energy
- The company is a part of the fuel and energy complex of Ukraine
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Social
- The company operates in the following sectors: healthcare, education and science, physical education and sports, and social protection
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- Such company is state or municipality-owned, funded from the state or local budget, or provides the population with services free of charge
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Mass Media
- The company is a liner audiovisual media which provides terrestrial multichannel (digital) television broadcasting with information and/or information and analytical content
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- The company is a part of the alarm system
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Cultural
- The company is a state- or municipality-owned cultural institution
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