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For the preparation and submission to the pension authority of a certificate regarding the amount of monetary allowance to be taken into account for the recalculation of a serviceman’s pension as at 1 January 2024, paragraph 4 of the Resolution of the Cabinet of Ministers of Ukraine dated 30 August 2017 No. 704 “On Monetary Allowance for Servicemen, Rank and File and Commanding Staff, and Certain Other Persons” must be applied in its original version. This version provided for the use of the subsistence minimum for able-bodied persons established by law as of 1 January of the calendar year.
This conclusion was reached by the Chamber for the Consideration of Cases on the Protection of Social Rights of the Administrative Cassation Court within the Supreme Court in a case concerning the recognition of the inactivity of the Kharkiv Regional Territorial Centre for Recruitment and Social Support as unlawful in refusing to prepare and submit to the pension authority an updated certificate on the amount of a serviceman’s monetary allowance, taking into account the provisions of Resolution No. 704 and the subsistence minimum for able-bodied persons established by the Law of Ukraine “On the State Budget of Ukraine for 2024”, as well as the obligation to prepare and submit such a certificate.
Following the consideration of the case, the Supreme Court quashed the decisions of the courts of first and appellate instances, which had refused to satisfy the claims, and adopted a new court decision partially granting the claim on the following grounds.
The Court noted that the disputed legal relations concerned the recalculation of the main amount of the pension from 1 February 2024 and the question of which version of paragraph 4 of Resolution No. 704 should be applied. This is because, from the date of entry into force of Resolution of the Cabinet of Ministers of Ukraine dated 12 May 2023 No. 481 (20 May 2023), which set out the said paragraph in a new version, the fixed calculated amount of UAH 1,762.00 for the official salary and salary according to military rank was introduced instead of the calculated value “subsistence minimum for able-bodied persons established by law as of 1 January of the calendar year” (as provided for in the original version of Resolution No. 704).
In view of the general principles of the priority of laws over subordinate acts enshrined in Part 3 of Article 7 of the Code of Administrative Procedure of Ukraine, paragraph 2 of Resolution No. 481 concerning amendments to paragraph 4 of Resolution No. 704, insofar as it contradicts a normative legal act of higher legal force, namely, the Law on the State Budget of Ukraine for the relevant year, shall not be applied as being unlawful and inconsistent with legal acts of higher legal force.
The Court also indicated that paragraph 4 of Resolution No. 704 in its original version established the subsistence minimum set by law as of 1 January of the calendar year as the calculated value for determining official salaries and salaries according to military (special) ranks. This served as a state social standard established by law and designed to ensure an adequate standard of living for servicemen in connection with rising prices and inflation, and to avoid increases in monetary allowance through the issuance of separate normative legal acts. It also complied with the requirements of the law, which introduced the subsistence minimum for able-bodied persons established as of 1 January of the calendar year precisely as the calculated value for determining official salaries.
Resolution of the Chamber for the Consideration of Cases on the Protection of Social Rights of the Administrative Cassation Court of the Supreme Court dated 17 February 2026 in case No. 520/5814/24 (proceedings No. K/990/36443/24) – https://reyestr.court.gov.ua/Review/134182077.
This and other legal positions of the Supreme Court can be found in the Database of Legal Positions of the Supreme Court - https://lpd.court.gov.ua.
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