The Cabinet of Ministers has updated the terms of the state “Tochka opory” programme, which helps businesses whose assets were damaged as a result of Russian shelling to retain employees during downtime or the suspension of employment contracts.
The maximum compensation has been increased from two to three minimum wages: in 2026 this is 25 941 UAH per employee per month instead of 17 294 UAH. The single social contribution (SSC), that is the mandatory social insurance payment, charged on the amount of assistance will now be reimbursed separately — above the established limit.
The aid has been classified as part of the wage bill (the portion of the fund intended for salary payments), so 18% personal income tax and 5% military levy will be withheld from it. The updated procedure also changes the calculation of the average wage: one‑off payments, material assistance and payments for jubilee dates are not taken into account when determining its size.
The programme is aimed at employers whose property was damaged or destroyed as a result of hostilities, terrorist acts or sabotage after 1 January 2026. The assistance covers part of the labour costs for employees who are in downtime or whose employment contracts have been suspended.
Among the conditions — the company must have been operating for at least six months prior to the damage, and the employee must have been in employment with the employer for at least six calendar months before the registration of downtime or suspension of the contract. Assistance is granted for a period of up to three months, with the possibility of extension to six months if an approved recovery plan exists and the measures it prescribes are implemented. The employer must apply to the employment centre at the place of economic activity within 90 calendar days from the date of registering the downtime or suspension of the employment contract.
