Deferral 2026: required income level.

In 2026, the requirements for payment of wages for issuing deferment to employees of particularly important enterprises will change, it will rise to 21,617.5 hryvnias. It is caused the increase in the minimum wage, which will amount to 8,647 hryvnias from January 1.

In 2026, the conditions for payment of labor for the deferment of employees of particularly significant enterprises were changed. If in 2025 the salary of an employee for booking was supposed to be 20,000 hryvnias, then this year the salary of an employee should be 21,617.5 hryvnias, which is due to an increase in the minimum salary, informs UNN.

Details

In accordance with Government Resolution No. 76, the definition of an especially important enterprise is determined by the following parameters:

• the total amount of paid taxes, contributions, payments to the state and local budgets, except for customs payments, and the amount of the paid single contribution to mandatory state social insurance during the reporting tax period exceeds the equivalent of 1.5 million euros;
• the amount of income in foreign currency, excluding credits and loans, for the reporting tax year exceeds the equivalent of 32 million euros;
• the enterprise, institution, organization has strategic value for the economy and security of the state (a detailed list can be found at the link);
• the enterprise, institution, organization is important for the sphere of the national economy or for meeting the needs of the territorial community (established by local authorities);
• absence of tax arrears to the state and local budgets and a single contribution to mandatory state social insurance;
• the enterprise, institution, organization is a resident of Diya City;
• the enterprise is a provider of electronic communication services using mobile communication networks, whose average monthly net income, according to the latest financial statements, exceeds UAH 200 million, or a provider of electronic communication services using fixed communication networks, whose average monthly net income, according to the latest financial statements, exceeds UAH 20 million.

We note that in order to receive the status of a particularly important enterprise, it is necessary to meet three conditions, two of which are mandatory – the average salary of employees must be at least 2.5 times the minimum wage and the absence of tax and social security arrears.

The company chooses the third parameter independently from those listed above.

It should be noted that in 2025, the minimum wage was 8 thousand hryvnias, and therefore the wages of employees should be 20 thousand hryvnias. According to the law “On the State Budget for 2026”, the minimum salary from January 1 will be 8,647 hryvnias, and therefore, in order to book an employee, his salary must already be 21,617.5 hryvnias.

If we are talking about state or communal enterprises, then the monthly earnings must not be lower than the average salary in the region for the 4th quarter of 2021. For example, in Kyiv it is 15.7 thousand hryvnias.

Also in December, the Cabinet of Ministers approved changes to the procedure for booking employees, according to which enterprises of the defense-industrial complex were given the opportunity to book employees for a period of 45 calendar days, who have violated the rules of military accounting.

The 72-hour period for checking the lists of employees submitted for reservation has been canceled for enterprises that have been confirmed as particularly important.

In addition, under the new rules, particularly important companies can now grant deferment to an unlimited number of men (previously, most employers could reserve only 50% of employees). It is possible to make such a reservation only once a year.