The Ukrainian government is considering granting a deferral for persons liable for military service if they pay the minimum amount of taxes. Find out more about the categories of people who are planning to book and under what conditions

Legal advice for Ukrainians

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Along with the intensification of the mobilization process in Ukraine, the rules for reservations for persons liable for military service may also change. In particular, the President's Office, the Cabinet of Ministers and MPs are considering expanding the category of people who can receive a deferral from the draft. According to Forbes.ua, the criterion for this may be the payment of taxes on official salaries or personal income.

What is a mobilization reservation?

Today, the concept of a reserved person is defined as follows: the reservation of persons liable for military service is the provision of a temporary deferral (up to six months) from mobilization (conscription) to key employees of an enterprise, company, institution or organization who work in companies and are critical to ensuring their stable functioning.

However, the list of these categories can be significantly expanded.

Who can be reserved from mobilization under the new rules?

The final format of this mechanism or draft document is not yet available, but according to one of the interlocutors, several options are being considered, including

– automatic booking can be applied if 6000 UAH of personal income tax is paid per month, which corresponds to a salary of almost 33.5 thousand UAH (almost 27 thousand UAH in cash). At the same time, the employer will have to pay another 22% of the salary as a social contribution.

– reservation of persons liable for military service may be applied if the "threshold" of salary (wage) exceeds UAH 35 thousand, which is almost the same as the first option.

– employees for whom the employer pays about UAH 14.5 thousand of the Single Social Contribution, which corresponds to a salary of UAH 66 thousand, will be eligible for the reservation.

– for the special tax regime "Diia.City", the minimum salary threshold is the equivalent of USD 3.2 thousand.

It is also noted that the reservation may be extended to individual entrepreneurs, but there are no clear criteria at this time.

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How will the booking be made?

Reservations will be made through the synchronization of state registers. We are talking about the Oberih register of persons liable for military service and information on tax payments. If a person liable for military service pays the required amount of personal income tax and has all the documents properly executed, Oberig will generate a QR code for a reservation valid for 45 days.

However, in order for the system to work, a new law on mobilization must first be adopted, which has already been considered by the Verkhovna Rada of Ukraine. In addition, the authorities will need to amend a number of other legislative acts, including the Tax Code, as currently personal income tax reporting is submitted quarterly, not monthly.

We remind you! The rules for crossing the border for men have not changed, but border crossing points have started to require additional confirmation from those who have the right to leave. Read which categories of men can leave Ukraine without hindrance and what documents they need to have for this purpose here.

Photo: LOTCC press service

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