Employee reservation: Companies vs Diia.City – what actually works in 2025

The author of the article: Philipp Orlov

Modified date: 04 December 2025

Martial law remains in effect, mobilization rules are constantly being updated, and businesses face the daily risk of losing key specialists due to the lack of a clear and fast reservation procedure. Companies struggle with document errors, delays in processing applications, and confusion regarding who is actually eligible for deferment. In this material, I explain in detail how employee reservation works in 2025: who can submit lists, who is allowed to be reserved, how the process works through “Diia”, what has changed after December 3, 2025, and what special rules apply to Diia.City residents and critically important enterprises.

Martial law has been extended, mobilization continues, and the rules are being updated regularly. The absence of a clear procedure for granting deferment creates risks not only for employees but also for the company itself: fines, reputational losses, staffing issues. Formally, the process is overseen by the manager, but in practice difficulties are increasingly common: people do not receive timely deferments, procedures are delayed, and documents are returned with comments. 

This article provides a practical guide: who has the right to reserve employees, who can/cannot be reserved, how to prepare the document package and submit it through Diia, and what has changed for critically important enterprises (CIE) and Diia.City residents.

If you still have questions after reading – don’t act blindly. Consulting a tax accountant or a legal advisor will help tailor the solution to your specific business and avoid unpleasant surprises.

Regulatory documents on employee reservation

Employee reservation is one of the grounds for granting deferment from mobilization. During martial law, employee reservation is regulated by three key documents that define who can reserve, how to submit documents, and what restrictions apply.

CMU Resolution No. 76 dated 27.01.2023
The basic procedure for reserving military liable persons during mobilization and martial law.
This document defines the procedure, decision forms, reservation duration (up to 12 months), and the responsible authorities.

Law of Ukraine No. 4630-IX dated 09.10.2025
Gives critically important enterprises (CIE) the right to temporarily reserve even employees with violations of military registration – for up to 45 days and no more than once a year.  We will discuss this in more detail below.

Law of Ukraine 3543-XII dated 12.09.2025 

The basic law of Ukraine on mobilization, which defines the rules of mobilization preparation, the mobilization procedure, the obligations of citizens and enterprises, as well as the issues of reserving military liable persons.

All updates in the field of reservation are gradually moving to a digital format: applications and decisions are made through electronic services of the Ministry of Economy and the “Diia” portal.

Which enterprises can reserve employees

During martial law, the right to reserve military liable persons is held not only by government authorities. Private companies that meet the criteria of CMU Resolution No. 76 may also do so. Reservation allows companies to retain key employees and ensure stable business operations, especially in critical industries. All enterprises that have the right to reserve fall into two main categories:

1. Critically important for the functioning of the national economy and ensuring the livelihood of the population

This group includes enterprises operating in areas important for the state and regions: energy, transport, communications, healthcare, agriculture, water supply, public utilities, etc.

2. Critically important for the needs of the Armed Forces of Ukraine

This category includes enterprises that:

• carry out mobilization tasks (orders);
• produce defense-related products;
• perform works or provide services necessary for the Armed Forces or other security forces;
• are involved in critical defense programs or supply chains for defense.

Can sole proprietors (FOP) reserve employees?

No, they cannot.

A sole proprietor does not have the right to reserve their employees. According to legislation – in particular, the Law “On Mobilization Preparation and Mobilization” and Resolution No. 76 – FOP is not included in the list of entities that can carry out employee reservation. Only legal entities, government bodies, and companies that have obtained the status of a critically important enterprise (CIE) have this right.

Who can be granted reservation during the war

Enterprises, institutions, and organizations that have the right to reserve may reserve any of their employees if they meet certain conditions.

Key conditions for employee reservation

*Not eligible for reservation:
– women, even if they are registered for military service,
– conscripts and persons removed from military registration,
– persons not registered with any TCC.

How to check whether an employee is reserved from mobilization

The most common question from employees and HR departments: “Where can we see that a person is actually reserved?” The reservation can be checked in several ways, depending on who submitted the documents. The simplest and fastest way is to contact the manager or the HR department of the company. If this legal entity submitted the reservation lists, it should have:

• a reservation decision,
• and the lists of individuals who were granted a reservation.

Starting from 2025, companies that reserve employees via the Diia portal (for Diia.City residents) receive an electronic confirmation. An employee can check their reservation status in their profile in the Reserve+ application.

Also, an employer through the Diia portal may request information from the registry of military-liable employees, where the overall situation regarding such employees will be reflected, including whether they have a reservation, a deferment or a reason for impossibility of reservation.

The confirmation of reservation is an electronic document from the Reserve+ application. If there is no possibility to always have the app on the phone, an extract from the military-registration document can be ordered via the Diia web portal or application and printed out, or obtained at a CNAP or a TCC.

In case of any doubts or issues – do not delay and consult a lawyer. Reservation is a complex bureaucratic procedure requiring strict compliance with regulations. The buh.ua legal team supports companies at all stages: from document preparation to a positive reservation decision.

Who cannot be reserved from mobilization during martial law

Even if all grounds for reservation exist, there are categories of employees who cannot be reserved. Here are the main ones.

1. Individuals who already have a deferment on other grounds
   If the employee has already received a deferment from conscription – for example, has orphaned children in care, is raising a child under 18 alone, or is a full-time student – they cannot be additionally reserved. 

This rule prevents “double” deferments and is set out in the letter of the Ministry of Economy dated 08.03.2022 № 2714-20/9420-03. Before submitting lists, check whether the employee has an active deferment.

2. Employees of critically important enterprises whose salary is less than 20,000 UAH per month (except state and municipal companies, Diia.City residents, religious organizations and other legislative exceptions)
3. Persons who are not registered for military service, are wanted, or have not updated personal data in TCC.  

Can “violators” of military registration be reserved? New rules from 03.12.2025

Yes, they can – but only temporarily and only for Kritichno Vazhlyvi Pidpryiemstva (KVP) – critically important enterprises.

As mentioned above, on 31.10.2025 the President signed the Law of Ukraine dated 09.10.2025 №4630-IX “On amendments to certain laws of Ukraine regarding the organization of labor relations under martial law” (effective from 3 December 2025). 

The law states that from now on KVP companies may hire and reserve even those employees who have violations of military registration. This is the next step towards a more flexible reservation system, enabling companies not to lose specialists due to formal inaccuracies in military documents.

Employees who may now fall under reservation include those who:

• do not have military-registration documents or they are improperly issued;
• and/or are not registered for military service;
• and/or did not update personal data in accordance with the Law №3633-IX on military registration and mobilization;
• and/or are wanted for violations of military registration rules; defense legislation; mobilization training and mobilization. 

At the same time, the reservation period for such employees is limited – it cannot exceed 45 calendar days from the date of signing the employment contract. Also, such a reservation may be granted to a military-liable employee no more than once per calendar year. This time is given to eliminate existing violations.

If the employee fixes military-registration violations within the reservation period, they may be reserved again on general grounds according to the law and decisions of the Cabinet of Ministers.

Important: temporary reservation does not exempt the employee from liability for violations of military registration rules or mobilization legislation.

How to arrange employee reservation: step-by-step instructions

The reservation procedure may seem complicated at first glance. In fact, it consists of several logical stages, and if you act consistently – the chances of refusal are minimal.

Determine who can be reserved

At this stage, the company forms a list of employees without whom its work would simply “stop”. Before submitting, you need to check two key criteria:

*Gig specialists and private entrepreneurs (FOP) are currently not eligible for reservation

Preparing documents for reservation

Reservation is carried out through the Diia Portal by forming electronic lists by the head of the company. To create the list, information about the employee’s full name, date of birth, and tax number (or passport data if the employee refused a tax number) is required. After entering the data, the head reviews the formed reservation list and submits it with an electronic signature.

The list is reviewed within 72 hours. Based on the review results, a notification is sent to the company’s profile on the Diia web portal indicating whether the employee has been reserved or whether the reservation has been denied with specified reasons. After eliminating these reasons, the application may be resubmitted. 

If the review is successful, transferring the military-liable employee to a special military record for the duration of the deferment is carried out automatically. This means that the company does not need to inform TCC about the employee’s reservation, as information exchange is performed electronically.

If the company has no technical ability to carry out the reservation through the Diia Portal, it must apply with the corresponding list of employees to the state authority that granted the status of a critically important enterprise or institution and which submits applications through Diia on their behalf.

Employee reservation in Diia.City: how to protect IT and deftech teams

For most IT companies, Diia.City residency is not only about taxes but also about the legal opportunity to reserve key specialists.

How IT companies can obtain the status of a critically important enterprise (CIE)

For IT companies, the following criteria are most common:

• Diia.City residency
• No tax debt (confirmed by a certificate)
• Average salary – at least 2.5 minimum wages

Once CIE status is obtained, the company may reserve employees. However, specific rules apply here as well.

Only military-liable men aged 25 to 60 can be reserved. Women and conscripts/reservists are not eligible for reservation.

Before applying for reservation, the company:

• checks military registration documents;
• evaluates eligibility for deferment;
• and plans the reservation process.

Additionally, the reservation of employees should generally not exceed 50% of military liable staff (excluding conscripts, military registered women, individuals removed from military registration, or those reserved by other companies), except in cases where a higher quota is set by a separate decision of the Minister of Defense. 

*Employees called up for military service during mobilization after May 18, 2024 are included in the total number of military liable workers.

After obtaining the reservation, the company gains the legal right to send reserved employees on business trips abroad or on leave outside Ukraine.

Important: to maintain Diia.City residency, it is necessary to meet the basic requirements: 90% of income from IT activities, an average salary of at least €1200, and a team of at least 9 people (or special conditions for startups).