On July 1, 2026, the Cabinet of Ministers of Ukraine adopted Resolution No. 862 "On Amendments to the Resolutions of the Cabinet of Ministers of Ukraine of January 27, 2023, No. 76, and of May 30, 2026, No. 692." The document introduces a new mechanism for confirming the status of enterprises recognized as critically important for the functioning of the economy and ensuring the livelihood of the population during a special period, and also introduces changes to the procedure for reserving military-liable workers.

What exactly is changing for enterprises that have or are confirming critically important status is explained by experts of the Ukrainian Agri Council, within the framework of a project to support Ukrainian agricultural producers from affected regions in partnership with the international humanitarian organization Mercy Corps.

Resolution No. 862 enters into force on July 3, 2026. At the same time, some of the changes have separate application deadlines. The changes regarding the wage criterion will begin to apply from September 1, 2026, while the provisions on accounting for concurrently employed workers and military-liable persons with deferment in the reservation quota — from July 3, 2026.

In accordance with Resolution No. 862, military-liable workers who have been granted deferment for other reasons defined by Article 23 of the Law of Ukraine "On Mobilization Preparation and Mobilization," as well as workers who work by concurrent employment at another critically important enterprise or in a critically important institution, are counted in the total number of military-liable persons at only one place of work — the one at which the term of the employment relationship is the longest.

If an enterprise has exceeded the limit on the number of reserved workers, the head is obliged, within 10 working days, to submit through the Diia portal an application for the cancellation of the reservation.

The state body that made the decision on determining an enterprise as critically important may receive through the Diia portal information regarding:

• the number of military-liable workers;
• the number of reserved military-liable workers;
• the reservation limit in the Unified List;
• the number of military-liable workers who are reserved in excess of the reservation limit in the Unified List.

Thus, from July 3, 2026, in the event of exceeding the reservation quota, enterprises must cancel the reservation in the amount of such excess by July 16, 2026.

Resolution No. 862 also removed the restriction on the head of a critically important enterprise submitting an application for the cancellation of reservation no more than once every five days. That is, the head may cancel the reservation of workers without such a time restriction.

Resolution No. 862 also defines the procedure for the operation of criticality decisions for enterprises that have already been determined as critically important. If such enterprises — except for those whose critical status is annulled in the event of the exclusion of the criterion on the basis of which the enterprise was determined as critical before July 1, 2026 — submitted, by August 10, 2026, a certificate on the amount of the accrued average wage of insured employees and a tax calculation of income amounts for the last calendar month confirming compliance with the wage criterion, the decisions on determining criticality will remain in effect for the period for which they were adopted.

This concerns confirmation that the accrued average wage at the enterprise is no lower than the amount of the minimum wage in the country multiplied by a factor of 3.

If an enterprise did not submit the certificate on the amount of the accrued average wage and the tax calculation of income amounts for the last calendar month by August 10, 2026, the decision on recognizing the enterprise as critically important, in effect as of the date of entry into force of Resolution No. 862, retains its validity for the period for which it was adopted, but no longer than until September 1, 2026.

From September 1, 2026, the accrued monthly wage of military-liable workers included in the reservation lists, as well as the amount of the accrued average wage of insured employees of the enterprise for the last calendar month, must be no lower than the amount of the minimum wage in the country multiplied by a factor of 3. As of the date of preparation of this clarification, this amounts to UAH 25,941.

For enterprises whose location is, and which actually operate in, territories of possible hostilities, active hostilities, or territories of Ukraine temporarily occupied by the Russian Federation for which, according to List No. 376, no date has been determined for the cessation of the possibility of hostilities, the end of hostilities, or the occupation, the monthly wage during the deferment period must be no lower than the amount of the minimum wage in the country multiplied by a factor of 2.5. This amounts to UAH 21,617.50.

The criterion regarding the accrued wage for submitting documents for determining an enterprise as critically important was raised from June 2, 2026. Therefore, in the event of submitting documents in July, the check is carried out taking into account the wage for June, and in the event of submitting documents in August — the wage for July.

The executive authorities that approved the orders on determining the criticality of enterprises must ensure:

• by June 10, 2026 — a review of the criteria by which enterprises are determined as critically important;
• by July 1, 2026 — an analysis of enterprises' compliance with the new criteria and, in the event of the exclusion of the criterion on the basis of which an enterprise was determined as critically important, the revocation of this status;
• by September 1, 2026 — a review of the adopted decisions on determining enterprises as critically important.

For such a review, enterprises that are determined as critically important — except for enterprises whose critical status is annulled in the event of the exclusion of the criterion on the basis of which the enterprise was determined as critical before July 1, 2026 — submit a certificate on the amount of the accrued average wage and a tax calculation of income amounts for the last calendar month.

By August 1, 2026, for reservation purposes, the Ministry of Economy must compile the Unified List. It will include bodies, critically important enterprises, as well as the general criticality criteria approved by Resolution No. 76.

After approving or changing the criteria, the authorities must, within 10 days, transfer them to the Ministry of Digital Transformation and to the technical administrator of the Unified Diia Portal. The Ministry of Digital Transformation and the portal administrator must, within 3 days of receipt, take these criteria into account in the portal's functionality.

UAC experts note that these changes are important for enterprises that already have critically important status or plan to submit documents for its confirmation. In particular, agricultural producers should carefully verify compliance with the wage criterion, the accounting of workers in the reservation quota, and the deadlines for submitting the necessary documents.

With these and other practical questions arising in the operation of farms — in particular regarding the reservation of workers, confirmation of criticality, tax accounting, land relations, and participation in state support programs — agricultural producers can contact the UAC legal advisory line free of charge.

To get a consultation, submit your request via the electronic form: https://forms.gle/v56UzTAsrD9Zrx998

For information, contact the legal advisory line at: +38 067 522-03-43

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MERCY CORPS is an international humanitarian organization that operates in more than 40 countries worldwide and provides assistance to people affected by disasters, wars, poverty, and the consequences of climate change.