Novikova O. P., Senior Lecturer, Department of Accounting and Consulting, State Tax University, Irpin, Ukraine

ORCID ID: 0000-0002-7203-5582

e-mail: o.p.novikova@dpu.edu.ua

Kupriianova A. O., first (bachelor’s) level student, Faculty of Taxation, Accounting and Audit, State Tax University, Irpin, Ukraine

ORCID ID: 0009-0004-0264-0420

e-mail: nastakuprianova24@gmail.com

Peculiarities of Accounting for Mobilised Employees: Payroll and Job Retention

Abstract. Introduction. The introduction of martial law in Ukraine has significantly impacted labor relations, especially regarding the mobilization of employees for military service. This situation has created new challenges for employers in personnel management and accounting, requiring compliance with legislative guarantees that protect the rights of mobilized individuals. This article explores the complex legal and practical aspects of accounting for mobilized employees, including documentation, interaction with military authorities, and the financial obligations of employers.

Purpose. This article aims to investigate the current accounting procedure for mobilized employees in Ukraine under martial law, identify key legislative requirements and employer responsibilities, and analyze the practical challenges of ensuring job retention, documentation, and payroll management during and after the mobilization period. 

Results. The study reveals that employers are legally required to hold the position of a mobilized employee for the duration of their military service. There are specific requirements for documenting this status and communicating with territorial recruitment and social support centers. Maintaining accurate personnel documentation and working time records is critical for compliance and the employee’s later reinstatement. The article also discusses recent legislative changes regarding the calculation and payment of average wages to mobilized employees and the conditions under which these payments are made or canceled. Additionally, the analysis shows that some employers exceed legal requirements by offering extra guarantees through internal policies or collective agreements, which can foster greater employee loyalty and team cohesion. Additionally, the article examines the compensation mechanisms provided by the state and how interaction with social security institutions eases the financial burden on mobilized workers and their families. 

Conclusions. The research concludes that effective accounting and human resources (HR) management practices related to mobilization are essential for ensuring the social protection of employees, maintaining legal compliance, and preserving enterprise stability. Proper execution of personnel documentation and timely reporting to public authorities play a vital role in protecting labor rights and facilitating the reintegration of employees after demobilization. During times of crisis, enterprises’ ability to balance statutory obligations with financial sustainability significantly impacts the resilience of the labour market and the broader social environment.

Keywords: accounting; mobilised employees; legal norms; job security; labour guarantees.

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