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New procedure for accounting of those liable for military service

On January 5, 2023, the new Procedure of military accounting (hereinafter referred to as the New Procedure)1 came into force. We analyzed its main provisions. In this legal advice, we do not describe the previously envisaged obligations of the enterprise, which have not undergone significant changes.

1. Changes in serving of summons

In the issue of serving summons to employees, the New Procedure (clause 47) details and supplements the obligations of the enterprise, establishing that the head of the enterprise is obliged to:

– bring to the attention of the employee an order on notification him of his arrival to the military enlistment office under the personal signature of the employee;

– hand over to the employees the summons to appear on a call to the military enlistment office;

– notify the military enlistment office about the employees liable for military service who are on sick leave, on vacation or on a business trip, with the provision of relevant extracts from orders.

2. Changes in the circle of persons who are registered by the enterprise

Unlike the previously approved wide list of persons (depending on their previous place of service, etc.), the New Procedure establishes 2 groups of persons who are taken into account:

– conscripts in the calendar year when they reach the age of 17 and up to 27 years;

– persons liable for military service and reservists who have not reached the age limit for being in the reserve2, including women with a medical or pharmaceutical specialty.

We would like to draw your attention to the fact that the norms of the New Procedure on the military registration of women with a medical or pharmaceutical specialty contain some contradictions. At the same time, according to our interpretation (which may differ from the position of the military registration and enlistment office), until the end of 2026, enterprises are allowed to hire new employees with the specified specialties, even if they are not registered with military enlistment offices (that is, they do not have military accounting document).

Accordingly, such employees, until the moment they are registered for accounting at the military enlistment office, are not put on military accounting at the enterprise (and, therefore, in relation to these employees, the enterprise is not obliged to comply with all the formalities of military accounting provided for by the Procedure).

At the same time, the enterprise is obliged to report the presence of all employees who have a medical or pharmaceutical specialty and are not registered with the military to the relevant military enlistment offices at the place of residence of each of such employees.

After an employee with a medical or pharmaceutical specialty becomes registered at the military enlistment office (received a military registration document), she is subject to military accounting at the enterprise according to the general rules provided for by the Procedure, without waiting for the end of 2026.

Women who have all other specialties and/or professions, the list of which is approved by the Ministry of Defense3, become registered on the military accounting only at their request.

3. Bringing the rules of military accounting under the signature during employment

First of all, it should be noted that the New Procedure (Appendix 2) in the new edition sets out the Rules for military accounting, which, as before, have to be posted by the enterprise in a conspicuous place.

The new Rules establish a new requirement to bring such Rules to conscripts and those liable for military service upon employment under a personal signature.

We want to note right away that the fulfillment of such a duty is specifically mentioned separately in the updated List of Questions for checking the military accounting of the enterprise (paragraph 4 of Appendix 31).

4. New forms of documents for military accounting

The New Procedure approved in a new edition a number of previously approved forms of documents, for example, a notification of a change in accounting data (Appendix 4), a list of those subject to registration to the recruiting station (Appendix 6), a receipt for accepting a military ticket for transfer to the military enlistment office for verification or booking (Appendix 7).

Also, the New Procedure additionally approved special forms for fulfilling a number of other previously provided obligations of the enterprise, for example, notification of the appointment, dismissal of the head and officials of the enterprise responsible for organizing and maintaining military accounting of conscripts, those liable for military service and reservists (Appendix 1).

In addition, as new key documents for military accounting, the New Procedure provided for a list of personal military accounting4 (hereinafter – the Lists, Appendix 5) and a statement of operational records of conscripts, those liable for military service and reservists (Appendix 12), which should be kept together.

At the same time, paragraph 39 of the New Procedure provides that these two documents are maintained in electronic and / or paper forms.

It should be noted here that, according to paragraph 88 of the New Procedure registration and storage of military accounting documents, books and logs of accounting results of the audit is carried out as a general rule in electronic form in accordance with the Standard Instruction for Documenting Management Information in Electronic Form5, except when the paper form is directly provided for by the New Procedure.

According to the New Procedure, reconciliation with military enlistment offices is now carried out not on the basis of personal records, but on the basis of the Lists (paragraph 34).

5. Requirements for advanced training are specified

The New Procedure establishes that persons responsible for maintaining military accounting should improve their qualifications at least once every five years in educational institutions that carry out educational activities to improve the skills of employees and have licenses for relevant activities under training programs.

The need for such advanced training should be determined by the enterprise annually before October 1.

1 The full text of the New Procedure of military registration, approved by the Resolution of the Cabinet of Ministers of December 30, 2022 No. 1487, can be found at the link:

2 Established in article 28 of the Law of Ukraine “On military service”:

4 The procedure for maintaining lists is provided for in paragraphs 36-46 of the New Procedure.

5 Approved by the Decree of the Cabinet of Ministers of Ukraine of January 17, 2018 N 55 “Some issues of documenting management activities”: