That is! if an enterprise meets the criteria established for a sector of the national economy or community! to confirm this! it must receive written approval from the Ministry of Economy and the Ministry of Defense.
The procedure for obtaining such approvals is not specified in the new version of Resolution 76
Therefore! they must be obtained in a general manner or further changes to the legislation must be expected.
Which previously established only the condition of no arrears in phone number list payment of contributions to mandatory state social insurance! now also requires no arrears in payment of taxes to the state and local budgets and a single contribution to mandatory state social insurance.
This change indicates an expansion of the list of taxes for which Subparagraph 5 of the enterprise should not have any arrears.
Subparagraph 6 of paragraph 2 of the Criteria and Procedure has also undergone significant changes! which now requires that the average accrued salary of insured persons – employees in the enterprise for the last calendar quarter be no lower than the minimum wage in the country! multiplied by a coefficient of 2.5.
In 2024 and 2025! the minimum wage in Ukraine is 8!000 hryvnias. According to the established Subparagraph 5 of calculation method! the average wage at the enterprise should be 20!000 hryvnias.
As for the required number of criteria that enterprises our task is to transmit the knowledge must meet! there are also significant changes here.
In the previous version of the Criteria and Procedure! enterprises aiming to obtain the status of a critical enterprise were required to meet at least three criteria listed in paragraph 2 of the Criteria and Procedure.
Enterprises were able to choose three criteria from all possible ones at their own discretion
Instead! from December 1! 2024! the number of required criteria has not changed! but a condition has appeared on mandatory compliance with the criteria in subparagraphs 5 and 6 of paragraph 2 of the Criteria and Procedure.
Therefore! the enterprise must meet two mandatory criteria and one asb directory optional criterion.
CONCLUSION
Therefore! the changes! which come into effect on December 1! 2024! tighten the requirements for enterprises that claim critical status.
The main goal of such changes is to increase the level of wages! timely payment of all taxes! and the need to obtain additional approvals from ministries.