At the end of January, the Government adopted Resolution No. 76 of the CMU, which approved a new procedure for booking conscripts for the period of martial law.
So, according to the new order, there are 4 blocks of entities for the reservation of conscript workers
State authorities and local self-government bodies;
Enterprises, institutions, organizations that have been assigned a mobilization task;
Enterprises, institutions, organizations that produce goods or provide services for the Armed Forces of Ukraine or other military formations;
Enterprises, institutions, organizations that are critically important for the functioning of the economy and ensuring the livelihood of the population in a special period.
In particular, the enterprises, institutions and organizations specified in point 4 must first pass the stage of recognizing them as critically important for the functioning of the economy and ensuring the livelihood of the population in a special period.
Thus, in order for an enterprise, institution, or organization to receive the status of critical importance for the functioning of the economy and ensuring the livelihood of the population in a special period by the decision of the Lviv Regional Military Administration, the enterprise must meet the criteria approved by Government Resolution No. 76 of January 27, 2023, namely:
1) the total amount of taxes, fees, payments accrued, withheld and paid to the state and local budgets, in addition to customs payments, during the reporting tax year exceeds the equivalent of 1.5 million euros;
2) the amount of receipts in foreign currency, except for credits and loans, for the reporting tax year exceeds the equivalent of 32 million euros;
3) the enterprise is of strategic importance for the economy and security of the state in accordance with the list of state-owned objects of strategic importance for the economy and security of the state, approved by Resolution No. 83 of the Cabinet of Ministers of Ukraine dated March 4, 2015;
4) the enterprise is important for the sector of the national economy or for meeting the needs of the territorial community.
In order to comply with this criterion, according to the order of the Lviv Regional Military Administration of February 28, 2023 No. 101/0/5-23BA, the following criteria were defined:
the enterprise paid taxes and fees to the general fund of the territorial community budget for the previous year in an amount not less than:
1% of the budget amount of the territorial community, if the tax capacity index of the community is equal to or greater than 1;
2% of the budget amount of the territorial community, if the community’s fiscal capacity index is from 0.5 to 0.999;
3% of the budget amount of the territorial community, if the tax capacity index of the community is 0 to 0.499;
the actual number of employees of the enterprise (taking into account mobilized employees) is equal to the number of employees who were employed at the enterprise as of January 1, 2022, or has increased (as of the date of the enterprise’s application);
the enterprise employed internally displaced persons during the legal regime of martial law, which is 5% or more of the total number of employees at the enterprise (taking into account mobilized workers);
the enterprise carries out agricultural activities in the cultivation of:
– fruit and/or berry crops on land plots with an area of 15 hectares or more;
– vegetable crops on land plots with an area of 50 hectares or more;
– other agricultural crops on land plots with an area of 100 hectares or more;
the enterprise is recognized as a critical infrastructure object by the sectoral body in the field of critical infrastructure protection;
the enterprise carries out foreign economic activity and exported 50% or more of the products that were produced or subjected to sufficient processing or processing by the enterprise in the previous year;
the enterprise has no arrears for the payment of wages, taxes and fees for the previous year and the total number of employees (including mobilized workers) at the enterprise is 50 or more;
the enterprise belongs to the communal form of ownership and has no arrears for the payment of wages, taxes and fees for the previous year;
the main activity of the enterprise is production of products or wholesale or retail trade of food products in volumes equal to or exceeding 200 million hryvnias per year (for the previous year).
An enterprise is considered to be of significant importance for the branch of the national economy or meeting the needs of the territorial community if it meets three or more criteria, and for communally owned enterprises – two or more.
5) absence of arrears for the payment of a single contribution to mandatory state social insurance;
6) the average salary of insured employees at the enterprise for the last calendar quarter is not less than the average salary in the region for the IV quarter of 2021;
At the end of January, the Government adopted Resolution No. 76 of the CMU, which approved a new procedure for booking conscripts for the period of martial law.
So, according to the new order, there are 4 blocks of entities for the reservation of conscript workers
State authorities and local self-government bodies;
Enterprises, institutions, organizations that have been assigned a mobilization task;
Enterprises, institutions, organizations that produce goods or provide services for the Armed Forces of Ukraine or other military formations;
Enterprises, institutions, organizations that are critically important for the functioning of the economy and ensuring the livelihood of the population in a special period.
In particular, the enterprises, institutions and organizations specified in point 4 must first pass the stage of recognizing them as critically important for the functioning of the economy and ensuring the livelihood of the population in a special period.
Thus, in order for an enterprise, institution, or organization to receive the status of critical importance for the functioning of the economy and ensuring the livelihood of the population in a special period by the decision of the Lviv Regional Military Administration, the enterprise must meet the criteria approved by Government Resolution No. 76 of January 27, 2023, namely:
1) the total amount of taxes, fees, payments accrued, withheld and paid to the state and local budgets, in addition to customs payments, during the reporting tax year exceeds the equivalent of 1.5 million euros;
2) the amount of receipts in foreign currency, except for credits and loans, for the reporting tax year exceeds the equivalent of 32 million euros;
3) the enterprise is of strategic importance for the economy and security of the state in accordance with the list of state-owned objects of strategic importance for the economy and security of the state, approved by Resolution No. 83 of the Cabinet of Ministers of Ukraine dated March 4, 2015;
4) the enterprise is important for the sector of the national economy or for meeting the needs of the territorial community.
In order to comply with this criterion, according to the order of the Lviv Regional Military Administration of February 28, 2023 No. 101/0/5-23BA, the following criteria were defined:
the enterprise paid taxes and fees to the general fund of the territorial community budget for the previous year in an amount not less than:
1% of the budget amount of the territorial community, if the tax capacity index of the community is equal to or greater than 1;
2% of the budget amount of the territorial community, if the community’s fiscal capacity index is from 0.5 to 0.999;
3% of the budget amount of the territorial community, if the tax capacity index of the community is 0 to 0.499;
the actual number of employees of the enterprise (taking into account mobilized employees) is equal to the number of employees who were employed at the enterprise as of January 1, 2022, or has increased (as of the date of the enterprise’s application);
the enterprise employed internally displaced persons during the legal regime of martial law, which is 5% or more of the total number of employees at the enterprise (taking into account mobilized workers);
the enterprise carries out agricultural activities in the cultivation of:
– fruit and/or berry crops on land plots with an area of 15 hectares or more;
– vegetable crops on land plots with an area of 50 hectares or more;
– other agricultural crops on land plots with an area of 100 hectares or more;
the enterprise is recognized as a critical infrastructure object by the sectoral body in the field of critical infrastructure protection;
the enterprise carries out foreign economic activity and exported 50% or more of the products that were produced or subjected to sufficient processing or processing by the enterprise in the previous year;
the enterprise has no arrears for the payment of wages, taxes and fees for the previous year and the total number of employees (including mobilized workers) at the enterprise is 50 or more;
the enterprise belongs to the communal form of ownership and has no arrears for the payment of wages, taxes and fees for the previous year;
the main activity of the enterprise is production of products or wholesale or retail trade of food products in volumes equal to or exceeding 200 million hryvnias per year (for the previous year).
An enterprise is considered to be of significant importance for the branch of the national economy or meeting the needs of the territorial community if it meets three or more criteria, and for communally owned enterprises – two or more.
5) absence of arrears for the payment of a single contribution to mandatory state social insurance;
6) the average salary of insured employees at the enterprise for the last calendar quarter is not less than the average salary in the region for the IV quarter of 2021;
7) the enterprise is a resident of Diya City.
Compliance with three or more criteria is the basis for making a decision on determining the enterprise as critically important.