Current Criteria and the Authority Making the Decision

Resolution No. 76 establishes the criteria and procedure for determining enterprises, institutions and organisations as critically important for the functioning of the economy and ensuring essential services for the population during the special period. Individual authorities also apply approved importance criteria for the relevant industry or territorial community.

The application is prepared for the competent authority according to the basis relied on by the company. The documents must contain matching company name, EDRPOU code, performance indicators, employee data and justification of compliance with the specific criteria.

Critically important enterprise status and employee reservation are two related legal results. The company first receives a decision confirming critical importance, after which data on employees liable for military service are submitted under the reservation procedure through the established state information tools.

For most companies, the general basis under Resolution No. 76 is linked to meeting three or more criteria, while specifically defined categories are subject to special rules requiring fewer criteria or another basis. The application is therefore prepared for the company's specific category and the decisions of the authorised authority.

Documents and Indicators for Confirming Status

The package is formed according to the criteria that the company actually meets. It includes the documents and calculations provided for by Resolution No. 76 and, for an industry or territorial criterion, also the materials required by the competent authority's rules.

Salary, tax indicators, type of activity and other criteria are taken for the periods and under the rules established by the current regulations. It is useful for the company to prepare the package from accounting, HR and corporate data as of one reporting date.

The decision has its own validity period. After receiving it, the company maintains the indicators on which the status was based and uses current data for subsequent reservation of employees liable for military service.

For private business, the indicators that Resolution No. 76 makes mandatory for the relevant category are particularly important. The application should use data from accepted tax and financial reports for the proper period so that the amounts in certificates, calculations and the covering application match each other.

Validity of the Decision and Employee Reservation in 2026

Resolution No. 692 established a transitional review of critical-importance decisions by 1 September 2026. Resolution No. 862 clarified this procedure for companies that by 10 August 2026 had submitted the certificate of average accrued salary and the corresponding tax calculation provided for by that resolution.

For such companies, Resolution No. 862 removes the restriction limiting the relevant decision to 1 September 2026, and the decision remains valid for the period for which it was issued. For other decisions falling under the transitional rules of Resolution No. 692, the competent authorities complete the prescribed review by 1 September 2026.

The employee reservation period is linked to the validity period of the relevant critical-importance decision within the rules of Resolution No. 76. Therefore, at the end of August 2026, the company needs current information about the validity period of its own decision and the employees whose data were submitted for reservation.

Resolution No. 76 provides for reservation through the Diia Portal for the categories of persons liable for military service defined by it. After the critical-status decision, HR and military registration data for employees must match the information used for electronic filing, while the number of employees is determined by the rules in force for the relevant company category.

UBC provides support for obtaining and confirming critically important enterprise status under the current criteria. A company specialist will compare the business indicators with the grounds applied by the competent authority and prepare the package for the relevant application.