The Ministry of Economy of Ukraine in its letter dated Aug 10, 2026 No. 2713-08/975 provided new recommendations on the calculation of average wages to confirm the status of a critical enterprise. The update is related to the introduction of a new form of Tax Calculation in 2026.
At the same time, the previous explanation on the calculation of the average salary has lost its relevance.
We are talking about the salary criterion provided for in subpara. 6 para. 2 of the Criteria and Procedure approved by the Resolution of the Cabinet of Ministers of Ukraine No. 76 of Jan 27, 2023.
This indicator is used, in particular, when determining enterprises, institutions and organizations as critical for the functioning of the economy and ensuring the livelihood of the population in a special period.
According to the recommendations of the Ministry of Economy, the average salary should be determined on the basis of the indicators of the new form of Tax Calculation.
To do this, it is necessary to add the values of lines 1.1, 1.3 and 1.4, and divide the resulting amount by the indicator of line 092.
Calculation formula:
Average salary = (line 1.1 + line 1.3 + line 1.4) ÷ line 092
Therefore, to determine the average salary, it is necessary to take into account not only the salary itself, but also sick leave indicated in the relevant lines of the Tax Calculation.
Employers for whom the average salary matters when confirming criticality should pay attention to three points.
Firstly, the calculation is now tied to the lines of the new form of the Tax Calculation.
Secondly, the numerator of the formula includes not only the salary from line 1.1, but also the payment of the first five days of temporary disability and sick leave at the expense of the Pension Fund of Ukraine from lines 1.3 and 1.4.
Thirdly, the amount received must be divided by the number of employees from line 092.
Thus, it is appropriate for enterprises that previously used the algorithm from the letter of the Ministry of Economy of 2025 to switch to the new calculation procedure.
Ministry of Reconstruction, Infrastructure and Transport of Ukraine by Order No. 987 of May 26, 2026 set out in a new edition the List of territories where hostilities are (were) taking place or temporarily occupied by the russian federation.
The list determines the date of the beginning and end of hostilities (the date of the occurrence and termination of the possibility of hostilities) or the temporary occupation of the territory of Ukraine.
From now on, the classic register is replaced by a unified summary table consisting of nine thematic columns.
This format simplifies data processing for businesses, government agencies, and citizens who issue benefits, compensations, and guarantees for businesses and the population.
By two orders of the Ministry of Development No. 1082 of Jun 10, 2026 and No. 1180 of Jun 19, 2026, amendments were made to List No. 376 in the wording of Order No. 987. They are effective from Jun 24, 2026 to the present.
The update applies to the territorial communities of Dnipropetrovsk, Donetsk, Zaporizhzhia, Mykolaiv, Sumy, Kharkiv, and Kherson regions. The list has been supplemented with new lines that clarify the status of individual settlements as territories of possible hostilities, indicating the specific date of the beginning of such status. This is important for calculating the terms of benefits, moratoriums, guarantees and exemption from certain obligations.
The Cabinet of Ministers of Ukraine adopted Resolution No. 981 of Jul 29, 2026, which updated the rules for maintaining the Unified State Register of Conscripts, Persons Liable for Military Service, and Reservists and checking military registration documents by consuls abroad. The document not only modernizes the technical maintenance of the Register, but also strengthens control over citizens, including those who are outside Ukraine.
The Register is defined as the state information and communication system of the Ministry of Defense. Its tasks are extended:
- identification of citizens;
- formation of military registration documents in electronic form;
- information support for the staffing of the Armed Forces of Ukraine;
- automated generation of materials on administrative offenses within the competence of the territorial center of recruitment and social support.
Now, based on the data of the Register, case materials under Art. 210, 210-1 of the Code of Administrative Offenses. However, prosecution is possible only after drawing up a protocol or issuing a resolution by an authorized official. Only such decisions can be reflected in the Register indicating the date, number and content of the document.
The law does not allow entering a "fact of violation" into the Register without proper administrative proceedings. Errors or outdated data in the Register may lead to the need to appeal against the decisions of the territorial center of recruitment and social support.
The Resolution launches a one-time large-scale update of the Register:
- The State Tax Service within 90 days transfers to the Ministry of Defense information about all citizens aged 18-60 from the State Register of Individual Taxpayers;
- this data is used to create or update entries in the Register without a person's application to the territorial center of recruitment and social support.
In practice, this means that the state seeks to cover the vast majority of citizens with military registration, relying on other state registers. The dependence on whether a person personally applied to the territorial center of recruitment and social support disappears.
For men 18-60 years old, receiving most consular services abroad is now associated with a military registration check:
- when applying to the consulate, you must provide a military registration document in electronic form (exceptions are directly provided for by law, for example, registration of documents for returning to Ukraine);
- the consul verifies the validity of the document through the "e-Consul" system integrated with the Register in real time;
- If the document is invalid or the law requires a valid military registration document for a certain action, consular action may be denied.
Thus, up-to-date data in the Register and a valid military registration document actually become a condition for access to a significant part of consular services.
The key innovation of Resolution No. 981 is the mechanism for automatic military registration of citizens who are abroad:
- if when applying to the consulate it turns out that information about the person is not in the Register, he/she can be automatically registered with the military;
- at the same time, an electronic military registration document is generated;
- this does NOT require a preliminary passage of a military medical commission - a medical examination is not a condition for the initial data entry.
Fitness for military service will be determined separately, in a general manner, and is not part of the automatic registration procedure.
Resolution No. 981 actually completes the transition to a model of digital military accounting, where key processes are based on the integration of state registers and automated information exchange. The effectiveness of this system will depend not only on technical implementation, but also on compliance with the rule of law, due process and real guarantees of judicial protection for persons liable for military service.
The National Bank of Ukraine, by its Resolution No. 90 «On Amendments to Resolution No. 18 of the Board of the National Bank of Ukraine dated Feb 24, 2022» introduces a comprehensive package of measures to ease foreign exchange restrictions. The amendments, which entered into force on Aug 11, 2026, are primarily aimed at supporting individuals. At the same time, the package also includes important changes for legal entities and the financial sector.
According to NBU estimates, easing will not pose risks to the stability of the foreign exchange market, given the formation of prerequisites and a thorough analysis of each individual measure. This package of currency liberalization has already been taken into account in the NBU's updated macroeconomic forecast, which provides for an increase in international reserves to almost USD 70 billion in 2026.
The Currency Restriction Mitigation Package contains a powerful component that makes life easier for Ukrainians abroad and expands opportunities for citizens living in Ukraine.
Firstly, the limit on the purchase of non-cash foreign currency by the population is increased to 200 thousand UAH per calendar month (from 50 thousand UAH). At the same time, the list of available transactions within this limit is expanding: it will be possible not only to buy foreign currency, but also non-cash banking metals and securities of foreign issuers. Such changes are aimed at developing the investment culture in the country and increasing the population's ability to place their funds in investment assets. At the same time, the NBU will continue to make efforts to maintain the attractiveness of hryvnia assets – deposits and government bonds.
Secondly, it rises to 200 thousand UAH per day (from 100 thousand UAH) the limit on cash withdrawals by the population from foreign currency accounts in Ukraine and abroad. The gradual easing of this restriction will support not only Ukrainian migrants, but also confidence in the banking system.
Thirdly, for a similar purpose, the NBU expands the opportunities for Ukrainians to pay for goods, works and services abroad from hryvnia accounts:
- the limit increases to 200 thousand UAH in the equivalent of a calendar month (from 100 thousand UAH);
- within this limit, the population will be able not only to pay for goods, works and services, but also for renting housing abroad;
- relevant settlements can be made not only by card, but also by means of transfers from account to account (for example, using the SWIFT system) with the previous purchase of foreign currency by the bank on behalf of the client.
Fourthly, along with the existing ability of the population to make payments for goods, works and services abroad using currency cards without restrictions (with the exception of certain transactions), the possibility of paying for goods, works and services abroad by means of transfers from the foreign currency account to the recipient's account (for example, using the SWIFT system) is added. A separate limit for such transactions is set at the level of 200 thousand UAH per calendar month.
The fifth is a limit of 500 thousand UAH per calendar month, which is valid for payment by currency card for services for living abroad, is also extended to the possibility of paying for housing rent abroad. In addition, the NBU has provided that within the relevant limit, it will be possible to make relevant payments not only by card, but also by means of transfers from the foreign currency account to the recipient's account (for example, using the SWIFT system).
Mitigation for legal entities
Firstly, in order to maintain business activity, the limits on cash withdrawals by legal entities are increased:
- from hryvnia accounts within Ukraine up to 200 thousand UAH per day (from UAH 100 thousand);
- with the use of hryvnia corporate cards abroad – up to 140 thousand UAH per calendar month (from UAH 17.5 thousand per week);
- from foreign currency accounts in Ukraine and abroad – up to UAH 200 thousand UAH per day (from 100 thousand UAH).
The NBU also increases the limit on payments abroad for goods, works and services using hryvnia corporate cards to UAH 400 thousand UAH per calendar month (from UAH 150 thousand). At the same time, it is possible for legal entities to make similar settlements using foreign currency corporate cards without restrictions.
Secondly, in order to stimulate capital inflows and strengthen the country's defense capability, the NBU increases business opportunities within the framework of stimulating currency liberalization:
- Along with the current "donation" limit, an "additional" limit will come into effect. Unlike the "donation" limit, which is equal to the amount of funds transferred by a Ukrainian company from Aug 7, 2025 to a special account of the NBU to support the Armed Forces of Ukraine, the "additional" limit will be formed at the expense of direct charitable contributions made from Aug 10, 2026, the recipient of which are military units of the Armed Forces of Ukraine and the National Guard of Ukraine. Contributions forming an "additional" limit must be confirmed by an audit report of one of the "Big Four" companies and relevant documents;
- Companies will be able to transfer their "investment" and "additional" limits (or part thereof) to other legal entities that, together with the company that owns the limit, are part of the same business group (related legal entities). Recall that the "investment" limit is equal to the amount of funds attracted from abroad in foreign currency to the authorized capital of enterprises from May 12, 2025.
The list of available transactions within the framework of stimulating currency liberalization does not change: repatriation of dividends, closure of "old" import contracts, return of prepayment for goods received before the start of russia's full-scale invasion, return of "old" external loans, and financing of foreign missions.
Thirdly, the NBU will enable Ukrainian exporters to pay fines, penalties, bonuses, reimbursement of costs and losses in favor of non-resident counterparties under contracts for the export of goods. The amount of such transfers per calendar year should not exceed 10% of the total value of goods delivered to a non-resident under the relevant agreements after Feb 23, 2021. This change will increase confidence in Ukrainian exporters.
Fourth, the NBU introduces a number of other changes in the following areas:
- repatriation of dividends in the context of changes in the organizational and legal form of business;
- transfer of funds in connection with the return of grants to state foreign grantors and the UN;
- purchase of foreign currency by guarantors / guarantors on bank loans in foreign currency;
- expanding the list of transactions for which banks are allowed to settle settlements under letters of credit / guarantees / counter-guarantees;
- transfer of funds to pay registration fees for participation in international events;
- transfer of funds by the Innovation Development Fund in cases determined by the decision of the Government of Ukraine;
- transfer of funds in favor of the International Development Finance Corporation of the United States (DFC) under agreements that provide for the coverage of political risks.
Easing for the financial sector
Firstly, the NBU will provide an opportunity for the Motor (Transport) Insurance Bureau of Ukraine to purchase foreign currency in order to place funds from the centralized insurance reserve fund of insurance guarantees for the fulfillment of obligations under international motor insurance contracts "Green Card". This will minimize currency risks of the Motor (Transport) Insurance Bureau of Ukraine and insurers, which is important for the availability of international motor insurance in Ukraine.
Secondly, the NBU will allow banks to gradually include the part of the formed reserves for active operations that is not currently included in the calculation when calculating the foreign currency position. This is the only change that will come into force not on August 11, but on September 1, 2026, given the need for preparatory work on the part of both the NBU and banks for its implementation. It will contribute to financial stability in the country by restoring the ability of banks to fully manage currency risk, as well as support lending and other active operations of banks in foreign currency.
Thirdly, banks will be able to return to a non-resident the funds attracted to him as capital instruments in case of refusal to include them in the bank's capital by the NBU. The easing will help increase the confidence of foreign investors and further attract funds to Ukraine.
