Imagine an entrepreneur who has paid taxes for years, holds second-group sole proprietor (FOP) status, runs a small workshop \u2014 and sincerely believes he’s done enough for the state to earn a reservation. Then he finds out: the law simply doesn’t see him. As of 2026, reservation for sole proprietors in Ukraine is legally impossible \u2014 neither for themselves nor for their hired employees.<\/p>\n\n\n\n
This is a painful topic for hundreds of thousands of Ukrainians who chose the simplified taxation system over formal employment. Some are waiting for changes in legislation, others have already re-registered as LLCs, and still others simply hope for a deferment on other grounds. Let’s break down what’s allowed and what isn’t.<\/p>\n\n\n\n
The difference here isn’t a technicality but a fundamental one. An employee at a critically important enterprise can theoretically obtain a reservation: the employer, as a legal entity, keeps military records, is included in the Unified Register of Critically Important Enterprises, observes the quota \u2014 usually no more than 50% of conscripted employees in certain categories \u2014 and submits lists through Diia or the Ministry of Defense. A sole proprietor simply has no such mechanism, because the entire chain is built around the legal entity as employer, not around the entrepreneur as a natural person.<\/p>\n\n\n\n
That’s why entrepreneurs for whom keeping their team and production running is critical are increasingly registering LLCs: it takes one to two days through Diia, and the founder automatically receives the rights of the head of a legal entity, including the ability to reserve both themselves and employees under the general rules.<\/p>\n\n\n\n
The Ministry of Economy publicly acknowledges the problem and is working on changes that would extend economic reservation to sole proprietors \u2014 primarily IT specialists and gig contractors whose work is critical to the economy. But as of mid-2026, this remains at the level of draft bills and agency letters, not a binding norm. Until Resolution No. 76 is directly amended, sole proprietors remain outside the reservation system \u2014 regardless of any promises or public statements.<\/p>\n\n\n\n
For a real business with a team, the solution doesn’t lie in waiting for change, but in employer status as a legal entity: that’s what opens access to legal employee reservation already today.<\/p>\n\n\n\n
“SpecServis” is a critically important construction enterprise, so some of our vacancies come with an official reservation from mobilization for the duration of the employment contract. The list of current vacancies is updated regularly.<\/p>\n\n\n\n