Mobilization of an employee: documentation and settlements with such an employee

Given the current circumstances, the presence of a mobilized employee in the company’s staff becomes more real than imaginary. If this happened and the employee was mobilized, it is necessary to clearly and coherently carry out a number of procedures for processing this case.

In this article we will consider:

1. How to formalize employee mobilization in accordance with legislation;
2. Keeping track of working hours of a mobilized employee. Recommendations regarding the accounting of working hours and vacations of mobilized employees;
3. How is the salary of a mobilized employee determined.

The employee was mobilized: the actions of the personnel officer

When the employer received a notification about the mobilization of the employee, the personnel officer must perform the following actions:

1. Contact the mobilized employee to confirm receipt of the mobilization notice and determine next steps;
2. Collect all necessary information about the mobilized employee, including his contact details, service details, the possibility of contacting him during his absence from work and other important details;
3. If necessary, organize the replacement of a mobilized employee;
4. Prepare documents that will confirm dismissal (this is when an employee does not fulfill his official duties for valid reasons) from work for the period of military service. Such documents include:
   1. An order on dismissal from work in connection with delivery to military registration, passing a medical commission, etc.;
   2. Order on the release of an employee from work for the period of military service.

Familiarize the mobilized employee with these documents and provide him with this and other documentation at his request.

In addition, HR must comply with all legal requirements and company policies regarding employee mobilization.

If you do not have a separate person in your staff responsible for keeping personnel records, we will help you in solving this issue. Outsourcing of personnel accounting will be an excellent alternative for replacing a personnel officer.

Keeping track of working hours of a mobilized employee. Recommendations regarding the accounting of working hours and vacations of mobilized employees

The time sheet of mobilized employees is kept on a general basis. On the basis of issued dismissal orders, the employee of the personnel service puts the appropriate notation in the report card. This designation can be IN (other unworked time provided for by law) or enter a new letter designation that will be used for the timesheet of a mobilized employee.

In addition, it is worth paying attention to the fact that from 19.07.2022, the period of military service is not included in the length of service for accrual of leave, in particular the main annual leave. After demobilization, the employee has the right to use the vacation days to which he acquired the right before the start of military service, or in the case of dismissal, the unused vacation days will be compensated.

We would also like to draw your attention to the fact that the employer is obliged to keep the workplace and position of the mobilized employee until the end of the special period or until the day of his demobilization.

The employee was mobilized: actions of the accountant

According to the legislation in force since 07/19/2022, the average salary of mobilized employees is not preserved, but employers are not prohibited from providing material assistance in accordance with the internal regulations and policies of the company, for this it is necessary to additionally form an order or order of the head of the organization. This assistance is subject to taxation on a general basis, namely personal income tax – 18%, military duty 1.5%, social security tax – 22% or 8.41% if it is an employee with a disability.

Conclusions

Let’s summarize for managers and business owners:

1. The company does not accrue wages, taxes, sick leave, or annual vacation days to a mobilized employee;
2. The company may, at its own discretion, provide material assistance to the mobilized employee;
3. The company cannot fire a mobilized employee on its own initiative.

So, documentation and settlements with a mobilized worker can be complex, but they are important processes that require strict compliance with the law to avoid further penalties and ensure good employer-employee relations are maintained.

LinkedIn: Anastasia Kozlenko