The Ministry of Economy, Environment and Agriculture of Ukraine, by Order No. 3650 of December 22, 2025, updated the criteria for determining enterprises, institutions and organizations that are important for sectors of the national economy.
In particular, the criteria for enterprises operating in the agricultural sector have been updated, namely:
- the requirement for the area of cultivated agricultural land for agricultural activities has been increased (up to 1,000 hectares);
- the requirement for the volume of annual income (net income from product sales (up to UAH 40 million) has been increased;
- the requirement regarding the amount of personal income tax paid for the previous reporting quarter (was not less than UAH 324 thousand) has been eliminated.
The Ministry of Economy will consider requests/applications from enterprises, institutions, and organizations to determine them as critically important for the functioning of the economy and ensuring the livelihoods of the population during a special period in the agricultural sector of Ukraine through the SAR information and communication system in accordance with the updated criteria.
In case of non-compliance of an enterprise, institution, or organization with the updated criteria, the application/request of such enterprises, institutions, or organizations will be rejected as not meeting the requirements of the specified order of the Ministry of Economy.
The Cabinet of Ministers of Ukraine, by its Resolution "Some issues of providing state assistance to families with children" No. 1805 of December 31, 2025 determined a new procedure for providing state assistance to families with children.
The regulatory act approved a new procedure for providing assistance at the birth of a child and set out in a new edition the procedure for assigning and paying state benefits to families with children, provided for by the Law of Ukraine "On State Assistance to Families with Children" (as amended by Law of Ukraine dated November 5, 2025 No. 4681-IX "On Amendments to Certain Laws of Ukraine on Supporting Families with Children and Creating Conditions that Facilitate the Combination of Motherhood (Fatherhood) with Professional Activity").
The Resolution, in particular, stipulates that assistance:
- in connection with pregnancy and childbirth,
- at the birth of a child ,
- for caring for a child up to one year old ,
- childcare assistance " yeYasla"
are appointed upon application by the mother or other legal representative with a corresponding application in the form approved by Resolution of the Cabinet of Ministers of Ukraine No. 765 of June 25, 2025 “Some Issues of the Assignment and Payment of State Social Benefits, Social Scholarships by the Bodies of the Pension Fund of Ukraine”.
The application is submitted to the Pension Fund of Ukraine body in paper or electronic form using the web portal of electronic services of the Pension Fund of Ukraine, the mobile application of the Pension Fund of Ukraine (subject to technical implementation).
The Cabinet of Ministers of Ukraine has made comprehensive changes to a number of procedures regulating the provision of services in the field of employment of the population, in particular for internally displaced persons, the unemployed, employers, and persons with disabilities.
In particular, to:
- Procedure for implementing employment promotion measures, refunding funds intended to finance such measures in case of violation of employment guarantees for internally displaced persons
- Procedure for providing the employer with compensation for labor costs for the employment of internally displaced persons as a result of hostilities during martial law in Ukraine,
- Procedure for providing assistance for partial unemployment,
- Procedure for providing unemployment benefits,
- Procedure for providing employers with compensation for employing registered unemployed persons,
- Procedure for registration, re-registration of registered unemployed persons and keeping records of persons seeking work,
- Procedure for compensating employers for part of the actual costs associated with paying a single contribution to mandatory state social insurance for employment in new jobs,
- Procedure for compensating small business entities for actual costs in the amount of a single contribution to mandatory state social insurance for the employment of registered unemployed persons in new jobs,
- Procedure for providing compensation for actual costs for arranging workplaces/places of economic activity/independent professional activity for persons with disabilities.
One of the key innovations was the introduction of the possibility of applying for employment services electronically through the Unified State Web Portal of Electronic Services "Diia".
In addition, citizens will be able to receive relevant services through administrative service centers.
To this end, a number of employment services were included in the list of mandatory administrative services provided through administrative services centers in accordance with the Cabinet of Ministers' Resolution No. 1226 of October 1, 2025.
The Government also aligned the terms of unemployment benefits with the actual period of vocational training in accordance with the Law of Ukraine "On Compulsory State Social Insurance in Case of Unemployment." The changes provide for the preservation of the right to unemployment benefits in cases where vocational training begins or continues after the end of its term.
The mechanism for complying with the maximum duration of unemployment benefits is regulated separately - no more than two years.
The Government has determined the conditions for continuing payments until the completion of training, as well as clear rules for becoming eligible for assistance in the next two-year period after employment.
The Ministry of Finance of Ukraine has published a draft order "On Amendments to the Order of the Ministry of Finance of Ukraine No. 497 of May 13, 2017."
The document provides for the presentation of a new version of the Information form for business entities engaged in real estate leasing mediation (realtors) on civil law contracts concluded through their mediation.
It is proposed:
- to take into account legislative changes regarding different deadlines for submitting Information for legal entities and individual entrepreneurs;
- to clarify the list of information that must be included in the form;
- to update the general requirements for reporting by legal entities, in particular, provide for the possibility of signing the Information by an authorized person;
- to make editorial changes that simplify filling out the form.
Keep in mind that Laws No. 4015-IX and No. 4536-IX changed the approach to the deadlines for submitting tax reports:
- for individual entrepreneurs and persons engaged in independent professional activities, the deadlines are set for the tax quarter;
- for other business entities - within the tax month.
It was these changes that affected the deadlines for submitting the relevant Information by realtors and necessitated the need to update its form.
If adopted, the order will enter into force on the date of its official publication.
The Ministry of Development of Communities, Territories, and Infrastructure of Ukraine, by Order No. 1886 of December 29, 2025, updated Issue 69 "Motor Transport" of the Handbook of Qualification Characteristics of Employee Professions.
The document excluded the position of "Highway Safety Auditor" (KP code 2149.2) from Section II "Professionals".
Previously, tasks, responsibilities, qualification requirements, and competencies were defined for this profession. After the amendments, such a position is no longer provided for in the Handbook.
The changes have already come into effect and must be taken into account by employers when forming staff lists, job descriptions, and personnel documentation.
The Cabinet of Ministers of Ukraine, by its Resolution "On Amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 1091 of September 27, 2022", adopted in connection with the entry into force on December 26, 2025 of Laws of Ukraine No. 4709-IХ and No. 4710-IХ, approved by the Verkhovna Rada of Ukraine on December 4, 2025, ensured that government decisions were brought into line with the laws for the uninterrupted supply of critically important goods, which will contribute to:
- increasing the state's defense capability;
- overcoming energy supply problems caused by the military aggression of the Russian Federation.
The relevant laws have extended the validity period of tax benefits:
- until 2027 – for unmanned aerial vehicles, sights, thermal imagers, anti-drone rifles and other defense equipment imported (shipped) into the customs territory of Ukraine by enterprises and citizens;
- by 2029 – for hydraulic turbines, wind power generators and other renewable energy equipment.
In connection with the adopted government decision, the list of goods for which, when imported into the customs territory of Ukraine, provision of security for payment of customs duties in the manner specified by the Customs Code of Ukraine is not required has been updated.
The National Bank of Ukraine, by Decision No. 491-рш of December 30, 2025, approved the Terms of Reference for assessing the stability of banks and the banking system of Ukraine in 2026 (hereinafter - the Terms of Reference).
The features of the stability assessment in 2026 are defined in Resolution No. 148 of December 19, 2025 “On Features of the Assessment of the Stability of Banks and the Banking System of Ukraine in 2026.” The approach corresponds to the assessment of the stability of banks and the banking system in 2025.
The assessment will be carried out in three stages and will include: asset quality review (AQR) by independent auditors as of January 1, 2026, extrapolation of its results for all banks (if necessary), as well as stress testing for banks under baseline and adverse macroeconomic scenarios with determination of the required levels of capital adequacy ratios.
Stress testing in 2026 will be conducted on the largest banks based on three criteria: the size of risk-weighted assets, the volume of deposits attracted from households, and the volume of net loans provided to households, as well as banks that needed capitalization based on the results of the 2025 sustainability assessment.
Under this approach, 26 banks, accounting for over 90% of the banking system's assets, will undergo stress testing.
The National Bank of Ukraine, by its Resolution No. 166 of December 30, 2025 "On Amendments to the Resolution of the Board of the National Bank of Ukraine dated February 24, 2022 No. 18", from December 31, 2025, relaxes a number of currency restrictions within the framework of the implementation of the provisions of the legislation on the introduction of the Defense City legal regime to support the defense-industrial complex (DIC).
The easing of restrictions for Defense City residents, developed together with the Ministry of Defense of Ukraine, will apply to:
- conditions for purchasing foreign currency for importing goods;
- making cross-border transfers from Ukraine for individual transactions.
The changes will support Ukraine's defense capability through proper operating conditions for the defense industry.
