Reservation from Mobilization for Remote Employees in 2026: Questions and Answers

Working remotely does not release a person liable for military service from the duty to remain on military registration, and it does not deprive an employer classified as a critically important enterprise of the right to submit that employee for reservation from mobilization. The problem lies elsewhere: the rules changed several times in a row during 2026, and some HR departments still process remote employees according to last year's logic.

The key points in 30 seconds

• The work format has no bearing on eligibility for reservation. What matters is the employment relationship, the critical importance status of the enterprise, and the employee's military registration.
• Document the remote status either in an employment contract drawn up in the standard form (Order of the Ministry of Economy No. 913-21 of 5 May 2021) or through a corresponding clause in an ordinary employment contract.
• The minimum wage in 2026 is UAH 8,647. The threshold of UAH 25,941 (three minimum wages) applies from 2 June 2026 to the average wage across the enterprise as a criterion of critical importance. From 1 September 2026 the same threshold extends to the wage of each individual reserved employee (for most enterprises, with some exceptions).
• A remote employee currently abroad may be reserved and counted towards the enterprise quota, provided that person is registered with a territorial recruitment center in Ukraine and is not already reserved by another employer.
• From 3 July 2026, employees in secondary employment count towards the quota at one place of work only, the one where their length of service is longer.

Can an employee who works remotely be reserved?

Yes. The format in which the work is performed makes no difference. Article 60² of the Labour Code of Ukraine permits work to be carried out away from the employer's premises using information and communication technologies, and the law does not exclude such employees from the pool of candidates for reservation. Under clause 29 of the Procedure for the Reservation of Persons Liable for Military Service (Cabinet of Ministers Resolution No. 76 of 27 January 2023), the employee is transferred to special military registration automatically, within 72 hours after the list is compiled. The conditions are the same as for office staff: registration with a territorial recruitment center, an employment relationship with a critically important enterprise, updated personal data, and no outstanding search notice. Document the remote status in an employment contract drawn up in the standard form set out in Order of the Ministry of Economy No. 913-21 of 5 May 2021, or through a corresponding clause in an ordinary employment contract.

Does the new wage threshold affect the reservation of remote employees?

Yes, and it affects everyone equally, whatever the work format.

Indicator	In force now (August 2026)	From 1 September 2026
Minimum wage	UAH 8,647	UAH 8,647
Threshold for critical importance status (average wage)	UAH 25,941 (from 2 June 2026)	UAH 25,941
Threshold for the individual reserved employee	UAH 21,617.50 (2.5 minimum wages)	UAH 25,941 (3 minimum wages)*

* For most enterprises. A lower threshold may be retained for enterprises located and actually operating in territories of possible or active hostilities, or in temporarily occupied territories.

My advice is to review now the salaries of the remote employees you plan to reserve in the autumn, and to raise those that fall below the threshold.

Can a remote employee who is currently abroad be reserved?

Yes. Ukrainian legislation does not prohibit performing remote work from abroad, and Procedure No. 76 does not require the employee to be physically present in Ukraine at the moment the list is submitted. There is one condition: the person liable for military service must be registered specifically with a territorial recruitment center, must have updated personal data, and must not already be reserved through another employer. The place from which the person actually performs the work is irrelevant. Such an employee also counts towards the general reservation quota of the enterprise, even without a current opinion from the military medical commission.

A remote employee works in secondary employment. How is that person counted towards the quota?

From 3 July 2026 (Cabinet of Ministers Resolution No. 862 of 1 July 2026 brought forward the original date of 1 September 2026), employees in secondary employment, and employees holding a deferral on other grounds under Article 23 of the Law "On Mobilization Preparation and Mobilization", count towards the quota of one employer only, the one where their length of service is longer.

Important: if a reserved remote employee travels abroad on a business trip, the period spent there must not exceed the term of the reservation. That person will need a passport for travel abroad, a current electronic military registration document in the Reserve+ application, and reservation details from the Register of Persons Liable for Military Service. We recommend additionally verifying the current rules on travel abroad for persons liable for military service.

What should be done if the reservation limit is exceeded?

Cancel the excess reservations yourself. Within 10 working days from the day the limit is exceeded, the head of the enterprise must submit through Diia an application to annul the reservations above the quota. Until 3 July 2026 a restriction applied under which reservations could be annulled no more often than once every 5 calendar days. Resolution No. 862 removed that restriction, so cancellations can now be processed more promptly.

Conclusions

• The remote work format in itself affects neither the employee's eligibility for reservation nor the inclusion of that employee in the enterprise quota.
• The key conditions remain unchanged: registration with a territorial recruitment center, an employment relationship with a critically important employer, the absence of a reservation elsewhere, and, from September 2026, a wage of no less than UAH 25,941 (in most cases).

Frequently asked questions

Can an employee who works remotely be reserved from mobilization?

Yes. The work format is irrelevant: what is required is an employment relationship with a critically important enterprise, registration with a territorial recruitment center with updated data, and no reservation through another employer. The employee is transferred to special military registration within 72 hours after the list is compiled.

Can a remote employee who is abroad be reserved?

Yes. Procedure No. 76 does not require physical presence in Ukraine when the list is submitted. The conditions are registration with a territorial recruitment center, updated personal data, and no reservation through another employer. Such an employee still counts towards the enterprise quota.

What wage is required for reservation from 1 September 2026?

For most enterprises, no less than UAH 25,941 (three minimum wages) for each reserved employee. Until that date the threshold is UAH 21,617.50. A lower threshold may be retained for enterprises in territories of hostilities or temporarily occupied territories.

How is a secondary-employment worker counted towards the quota?

From 3 July 2026, employees in secondary employment and those with a deferral on other grounds under Article 23 of the mobilization law count towards the quota of one employer only, the one where their length of service is longer.

What should be done if the reservation limit is exceeded?

The head of the enterprise must submit an application through Diia within 10 working days of exceeding the limit to annul the reservations above the quota. The previous "once every 5 days" restriction was removed by Resolution No. 862.

Read also: What the tax authority sees in 2026 and Outsourcing accounting alongside an in-house accountant.