In brief
Resolution of the Cabinet of Ministers of Ukraine No. 449, “On Certain Issues of Providing State Support to Employers During Employee Downtime or Suspension of Employment Agreements under the ‘Tochka Opory’ Programme,” dated 1 April 2026 (the “Resolution”), has entered into force. The Resolution establishes the procedure for the provision of financial support to employers.
Key provisions
- State support is financed from the Fund for Mandatory State Insurance Against Unemployment. It reimburses employers for a portion of payroll cost related to employees during periods of downtime or suspension of employment agreements, including compensation for the Unified Social Contribution (USC) accrued on the amount of such reimbursement
- Eligibility for such financial support is limited to employers whose property has been damaged or destroyed as a result of the armed aggression of the Russian Federation against Ukraine after 1 January 2026. The support is granted for a period of up to three calendar months and may be extended
- The amount of support is determined as the difference between the employee’s average monthly salary for the six calendar months preceding the commencement of downtime and the remuneration payable during such downtime. The support per employee may not exceed twice the statutory minimum monthly salary
- Employers seeking to obtain such support must submit an application to the relevant Employment Center within 90 calendar days following the formal introduction of the employee’s downtime or suspension of the employment agreement. Applications may be submitted in paper form or electronically via the Diia Portal or the Obrii Unified Information and Analytical System
- The relevant regional Employment Center must decide whether to approve or reject an application within 10 business days from the date of submission
- The Employment Center must notify the employer of its decision within five business days. In the event of refusal, the employer may submit a new application or challenge the decision before the State Employment Center or in court
- The Resolution establishes an exhaustive list of eligibility criteria. In particular, employers must have no outstanding salary arrears
- The Employment Center is responsible for monitoring the use of support funds through inspections during the period of support. The compliance review must be completed within 180 calendar days after the employer receives the last support payment
- The Resolution also provides a list of circumstances in which support payments must be discontinued, including, among other things, termination of the employee(s) in respect of whom the support is granted
Additional information
Please note that the provision of state support to employers during periods of employee downtime or suspension of employment agreements under this “Tochka Opory” programme is limited to the duration of martial law in Ukraine.
