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Military Accounting in IT: From Documentation to TCC Inspections

Military Accounting in IT: From Documentation to TCC Inspections

Publication date:

  • 02.06.2026

Publication from:

IT Ukraine

On 28 May, at the ITU Legal Talks event organised by the IT Ukraine Association with the participation of its legal partner Tretten Lawyers, experts Maksym Nosarev, Founder & CEO, and Anton Klymenko, Senior Adviser, explained how to properly organise military record-keeping in an IT company and what to expect during TCC inspections.

 

Where Military Record-Keeping Begins

 

There are three areas every company must address: internal documentation, ongoing interaction with the TCC, and inspection readiness. Mandatory documents include: an order introducing military record-keeping rules, an annual work plan, a job description for the designated responsible person, and an inspection register.

 

Who Is Responsible — and Why It Matters

 

A director may assume this function only if no other employee handles HR records. Engaging a person under a civil-law contract or as a sole trader is not permitted. The responsible person is entitled to a supplement of up to 50% of their salary, and the TCC must be notified within 7 days of any appointment or change.

 

Form 4: Submit Without Waiting to Be Reminded

 

Companies are required to notify the TCC of changes to employees’ personal data — surname, address, marital status, education, or job title. The deadline is the 5th of the following month; for new hires or dismissals — 7 calendar days from the date of the relevant order.

 

If an employee fails to inform the company of changes to their personal data, this does not relieve the company of liability. An annual order reminding staff of their obligation to report changes, signed acknowledgement, and prompt submission of Form 4 are therefore the basic safeguards for any company.

 

Regarding reservations — Form 4 submission is not required: when processed via the Diia app, the information is transmitted to the TCC automatically.

 

TCC Orders: A Clear Course of Action

 

Upon receiving an order, the company issues a notification directive, informs the relevant employees, and sends confirmation to the TCC within 3 days. For those working remotely, on leave, or on a business trip — a registered letter with acknowledgement of receipt is recommended.

 

If an order arrives late, concerns employees not on your books, or an employee refuses to sign — each situation has its own specific documentary procedure.

 

What the TCC Inspects

 

The list of violations recorded during inspections is extensive. The most common include:

  • absence of military records or errors in personal record cards;
  • failure to notify the TCC of new hires, dismissals, or changes to personal data;
  • appointment of the director as the responsible person where an HR employee is present;
  • absence of the salary supplement for the responsible person or a designated deputy during their absence;
  • failure to respond to TCC orders.
 

What Changes from 22 May 2026

 

Three amendments to Resolution No. 76 are forthcoming: an increase in the minimum salary threshold from 2.5 to 3 minimum wages, new rules for counting part-time employees within the reservation quota, and a review of the criteria for classifying enterprises as critical. As of 28 May, the official text of the amendments had not yet been published — please monitor further updates.

 
  Use Є-Support — the free legal consultation service, also offering cybersecurity consultations for ITU Members.
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Phone:+38 099 266 39 03

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Address: 04071, Kyiv, str. Yaroslavska, 58 (Astarta
Organic Business Centre)

Phone:+38 099 266 39 03

E-mail:
hello@itukraine.org.ua

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