Exemption from conscription in 2026: how much employers have to pay per employee
What salary is required to qualify for exemption from mobilisation in 2026
The level of the minimum monthly salary required for exemption depends on the minimum wage in Ukraine.
This amount is equal to 2.5 times the minimum wage in Ukraine (in 2026 – 8,647 hryvnias × 2.5 = 21,617 hryvnias).
Important! This amount is the gross salary, and may include not only the basic salary but also other payments forming part of the remuneration. Failure to meet this requirement may result in the exemption being revoked.
Additional conditions for booking employees
In addition to the salary requirement, other mandatory booking conditions will apply from February. These include:
- no outstanding social security contributions or tax arrears;
- compliance with regional criteria, which are determined separately in each region.
These requirements are mandatory regardless of the company’s sector of activity, with the exception of the defence industry.
Reservations in the defence and private sectors: what is the difference
Defence industry enterprises automatically have critical status. This means they can reserve up to 100% of their workforce without additional verification procedures.
For private sector enterprises, the conditions are stricter. Critical status is granted for a fixed period, and compliance with the criteria is checked more thoroughly. The number of employees an employer can reserve depends on this assessment.
Acceleration of reservation procedures
The updated rules provide for a significant reduction in application processing times. Whereas the procedure previously could take up to three days, from February decisions on reservations will be made within 24 hours.
The changes also affect the resubmission of applications. In the event of a refusal, the employer will no longer have to wait five days — a repeat application can be submitted immediately.
How bookings are made in 2026
The booking procedure takes place via the ‘Dія’ app. Once the booking is confirmed, the employee is automatically registered on a special register in the ‘Oberig’ system.
In the future, the government plans to improve the booking mechanism for employees of the defence industry and critical enterprises where search operations are ongoing.
Why paper documents remain mandatory
Despite the digitisation of processes, the availability of information in electronic registers does not exempt employees from the obligation to carry paper confirmation.
In the event of technical failures or emergency outages, you must have the following with you:
- an extract from the ‘Reserve’ system containing up-to-date data;
- a certificate of employment;
- documents confirming the enterprise’s critical status.
Risks of losing reserved status
If the status of a reserved individual disappears from the electronic reservation systems, it is automatically cancelled in the ‘Reserve’ application as well. In such a situation, a conscript may be called up to any military registration and enlistment office within Ukraine.
Updating data in the registers usually takes between one and three days. During this period, the risk of mobilisation remains, even if the reservation was actually registered earlier.
How much does a mobilisation exemption cost in Ukraine in 2026
In recent years, exemption has not been a commodity on the market, but its “price” is determined by mandatory payments.
For example, enterprises deemed critically important submit lists via “Diyu” and pay a military levy for each employee. This is not a one-off sum, but a monthly contribution that varies depending on salary.
Discussions in parliament, such as those in January 2024, led to a model where businesspeople can “buy” a deferral for 6,000–50,000 hryvnias a month, but only if they meet the criteria. On the one hand, this approach protects the economy, but on the other, it creates inequality for small businesses.
For example, an IT company developing software for the army or a factory supplying equipment must pay its employees at least 21,617 hryvnias, with full tax payments, otherwise the exemption will be revoked during monthly checks.
For sole traders, the situation is even more acute – they must demonstrate a monthly income of over 61,000 hryvnias, with a payment of 20,400 hryvnias in military tax.
Comparative table of reservation costs
Here are examples of costs for different categories, based on data from government decrees of 2025.
Important! These figures are a guide, but the actual cost depends on taxes and the region; for example, in Kyiv it is higher due to higher salaries.
As a reminder, the Ukrainian Armed Forces Land Forces Command has previously officially denied reports of preparations for the compulsory mobilisation of women. The military emphasised that such reports in the media are manipulative and are being used by the enemy to destabilise society.
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