According to the Art. 119 of the Labor Code of Ukraine (hereinafter - the Labor Code) for employees called up for military service during the mobilization,for the special period or accepted for military service under the contract in case of a crisisthat threatens to the national security,announcement of the decision on the mobilization and (or) theimposing of martial lawfor a period until the end of a special period or until the announcement of the decision on the demobilization, but not more than one year,should be preserved the place of employment, position, and the average wage should be compensated from the budget to the company, institution, organization, where they worked at the time ofcall-up, regardless of subordination and ownership.
For employees, who were called up during the mobilization, for the special period and who should be discharged from the military service due to the announcement of demobilization, but they continue the military service due to accepting them for military service under the contract, should be preserved the place of employment (position) and the average wage in the company, institution, organization regardless of subordination and ownership more than one year.
According to the plan, the payment of such compensations from the budget within the average wage should have been made at the expenses of the State Budget of Ukraine in the manner specified by the Cabinet of Ministers of Ukraine. But despite the fact that the mobilization has been already a year, the CMU has approved only now the long awaited compensation procedure to the companies for amounts of the average wages to the mobilized employees.
Thus, the Government by the Resolution of 04.03.2015, № 105 (entered into force on 17.03.2015) approved the procedure for compensation to the companies, institutions, organizations within the average wage of employees called up for the military service during the mobilization, for the special period (hereinafter – the Compensation Procedure).
The latter, among other things, established that the company, institution or organization to receive the compensation from the state budget should submit, monthly before the 15th day of the month to the district social protection departments, district state administration in Kyiv and Sevastopol cities, municipal executive authorities, district councils (hereinafter - local administration for social protection of the population) in cities (except Kyiv City and Sevastopol City), the Report on the actual expenses on payment of the average wages to the employees called up for the military service during the mobilization for the special period. Its form is provided in Annex 1 to the Compensation Procedure. The specified report should be agreed upon by the regional (municipal) military commissariat, which called up the employee for the military service, in the confirmation of conscription and military service.
Unfortunately, it is not specified in the Compensation Procedure, what to do when the employees of the companies have been called up by the different military commissariats. In fact, the mentioned above Report should be agreed with each separate military commissariat.
In turn, the structural subdivisions of social protection of population would submit to the Ministry of Social Policy of Ukraine every month before the 20th day of the month the information about the total volume of factual expenditures on the payment of the average wage to the employees.
Then, the Ministry of Social Policy would transfer the budgetary funds to the local administrations for social protection of the population, and those would transfer the appropriate amounts of compensation to the accounts of companies, institutions and organizations.
Nota Bene: it is clearly stated in p. 5 of the Compensation Procedure that the calculation of the average wage to the mobilized employees should be carried out according to the procedure of calculation of the average wage, approved by the Cabinet of Ministers of Ukraine of 08.02.1995, № 100, to avoid the misunderstandings.
In addition, it is stated in p.6 of the Compensation Procedure that the companies, institutions, organizations should pay the compensation to the mobilized employees within the time period specified by the Art.115 of the Labor Code.
