The short answer is: reservation for individual entrepreneurs (FOP) of themselves as business owners is not provided for in the legislation. A postponement via reservation is granted only to employees under an employment contract at enterprises with a confirmed critical status.
From 1 September 2026, previous decisions on critical status have lapsed, and the salary of a reserved employee must be at least 25 941 UAH. This article is for reference and does not replace legal advice.
Why an individual entrepreneur (FOP) cannot reserve themselves
Reservation only for employees
The reservation mechanism is set out in the Procedure approved by Resolution of the Cabinet of Ministers of Ukraine (CMU) No. 76 of 27.01.2023. It applies to liable persons who work in public authorities, enterprises, institutions and organisations, and a business owner is not an employee of their own enterprise.
FOP status and criticality
The criticality status under Procedure No. 76 is granted to enterprises, institutions and organisations, and individual entrepreneurs (FOP) are not included in that list. Therefore, a contract with a military unit or having high turnover does not provide a reservation.
The Ministry of Economy’s position
The Ministry of Economy in its clarification of 02.06.2026 stated that the Law “On Mobilisation Preparation and Mobilisation” does not envisage reservation for individual entrepreneurs (FOP). Promises to “arrange a reservation for an FOP” are a sign of fraud.
New reservation rules from 1 September 2026
Salary requirement of 3 minimum wages
CMU Resolution No. 692 of 30.05.2026 increased the coefficient from 2.5 to 3 minimum wages (MZP), i.e. to 25 941 UAH in accrued salary. For enterprises in areas of possible or active hostilities, the level of 2.5 MZP (21 617,50 UAH) remains, while separate rules apply to some state and communal enterprises and Diia City residents.
Updated criticality criteria
Ministries and regional military administrations (OVA) reviewed sectoral and regional criteria, and enterprises had to confirm compliance. Here are the key changes effective from 01.09.2026:
- decisions on criticality adopted before 2 June 2026 lost force if the enterprise did not reconfirm the status;
- the salary of a reserved employee must be at least 25 941 UAH per month;
- part-timers and people with another postponement under Art. 23 of the mobilisation law are counted at only one place of work;
- reservations above the quota must be cancelled through the Diia portal within 10 working days.
| Criterion | Before 01.09.2026 | From 01.09.2026 |
|---|---|---|
| Employee salary | not less than 2.5 MZP (21 617,50 UAH) | not less than 3 MZP (25 941 UAH), in a combat zone 2.5 MZP |
| Old criticality decisions | valid up to the term in the decision | lost force without reconfirmation |
| Part-timers and persons with a postponement | counted at each workplace | counted only at one workplace |
| Quota control | general requirement on quota | quota data visible in Diia; excess must be cancelled within 10 working days |
Checks via Diia
Under the new clause 23-1 of the Procedure, the authority that granted criticality sees in Diia the number of reserved employees and any reservations above the quota. That makes quota breaches detectable more quickly.
FOP as an employer and reserving hired employees
Can a FOP obtain critical status?
As of October 2026, Procedure No. 76 does not include individual entrepreneurs (FOP) among the entities eligible for critical status. Therefore a business owner cannot submit hired employees for reservation in Diia on their own behalf.
Case law in 2026
The Dnipropetrovsk District Administrative Court on 16.03.2026 in case No. 160/23407/25 upheld the OVA’s refusal to grant criticality to a business owner. The court relied on the text of the Procedure, which refers only to enterprises, institutions and organisations.
Operating through a legal entity
If the business meets the criteria, the lawful route is to operate through a legal entity, for example a limited liability company (LLC). Mandatory conditions: no tax or single social contribution (ESV) arrears and an average salary not below the threshold, plus an additional criterion such as more than 1.5 million euros in taxes paid per year or sectoral significance. An application is considered within 10 working days, and typically up to 50% of liable staff can be reserved.
Employment of a FOP at a critical enterprise
Combining FOP status and an employment contract
The law does not prohibit a business owner from being employed under an employment contract, and they can be reserved at a critical enterprise on the usual grounds. A civil contract or working as an FOP under a contract for services is not suitable for reservation because the person is not then an employee.
The employer, not the employee, submits the reservation application. The typical sequence is:
- ensure the employer is in the Unified List of critical enterprises with a valid decision;
- conclude an employment contract with a salary of at least 25 941 UAH per month (or 21 617,50 UAH in a combat zone);
- update military registration data in the Rezerv+ app and provide the employer with an electronic military registration document;
- wait for the authorised person to submit a reservation application via the Diia portal;
- check in Rezerv+ that the postponement is shown in the electronic document.
Taxes with dual employment
From the salary the employer withholds 18% personal income tax (PDFO) and 5% military levy, while taxes for the FOP are paid separately. Under Part 4 of Art. 4 of Law No. 2464-VI, a simplified taxpayer may not pay the single social contribution (ESV) for themselves in a month when the employer at the primary place of work has paid at least the minimum contribution on their behalf.
Risks of sham employment
Formal employment without real work or with the return of part of the salary is illegal. Consequences: cancellation of the reservation, loss of critical status by the enterprise and liability under the law.
Who will not be reserved even at a critical enterprise
Breaches of military registration
Reservation is processed in the electronic system, so the worker’s data in the registry must be up to date. If there are discrepancies or unresolved issues with the Territorial Recruitment Centre (TCK), the application may not be accepted.
Insufficient salary
A salary below 25 941 UAH per month is grounds for cancellation of the postponement under sub‑item 12 of item 31 of Procedure No. 76. Part‑time work with proportionally lower pay can also lead to loss of reservation.
Quota excess
If, after dismissals, the limit is exceeded, the manager must submit an application via Diia to cancel the excess within 10 working days. Otherwise the enterprise risks losing critical status.
Postponement for FOP: other lawful grounds
Family circumstances
Article 23 of the Law “On Mobilisation Preparation and Mobilisation” applies regardless of FOP status. Grounds include, for example, having three or more children under 18, a child with a disability or caring for relatives with disabilities; some postponements are registered in Rezerv+.
Health conditions
Postponements are granted to persons recognised as temporarily unfit by decision of the military medical commission (VLK). Persons with disabilities also receive postponements. The length of the postponement depends on the commission’s conclusion, after which a re‑examination is required.
Study and work in certain fields
There are specific grounds for full‑time and dual education students, pedagogical and research staff under the law. The current list should be checked on the Diia portal or at the Territorial Recruitment Centre (TCK).
Frequently asked questions
Can a FOP reserve themselves?
No, the legislation does not provide such a mechanism. A postponement via reservation can only be obtained as an employee of a critical enterprise under an employment contract.
What salary is required for reservation in 2026?
From 1 September 2026 the requirement is at least 25 941 UAH in accrued salary per month. In a combat zone the threshold is 21 617,50 UAH.
Can I combine FOP activity and work at a critical enterprise?
Yes, if it is real work under an employment contract with a salary not lower than the threshold. Cooperation as a FOP under a contract for services does not grant the right to reservation.
