Cabinet of Ministers Resolution No. 1180 reallocates UAH 731 million in subsidies for additional payments to teachers. Of this amount, UAH 193 million has been allocated to 94 local budgets. The largest increases are earmarked for the budgets of the Zaporizhzhia, Kharkiv, Mykolaiv, and Sumy city communities.

The document also clarifies the conditions for using the subsidies from September onwards and provides for the full calculation of the bonus based on hours actually worked in the period of January–August 2026.

Ihor Onyshchuk, an independent expert in public finance, analysed the CMU Resolution No. 1180 dated 23 September 2026 and its annex. Based on this analysis, the expert explains how the allocation of funds has changed and what communities should check.

 

 

How the funds were reallocated

The total amount reallocated is UAH 731.046 million. Allocations to 1,234 local budgets have been reduced by this amount. Of the resources released, UAH 193 million has been allocated to increase allocations to 94 budgets, whereas UAH 538.1 million constitutes the unallocated portion of the subsidies. Accordingly, the total increase for specific recipients amounts to approximately a quarter of the total reallocation.

95.6% (UAH 184.5 million) of all increases is allocated to the local budgets of six frontline and border regions.

 

 

The table shows the amounts of the increases, excluding any reductions for other budgets in the same region.

The largest increases are allocated to the budgets of Zaporizhzhia City Council – UAH 48.5045 million, Kharkiv City Council – UAH 23.6766 million, Mykolaiv City Council – UAH 22.3421 million, Sumy City Council – UAH 18.7593 million, and Shostka City Council – UAH 8.1873 million.

 

What is changing for communities

From 1 September, subsidies will be used to provide additional payments to teaching staff at institutions delivering face-to-face or blended learning. Staff must perform their duties in person in the territories of communities specified in the annex to Resolution No. 1286. The relevant clarification has been made to paragraph 3 of the Procedure and Conditions, as set out in Resolution No. 1515.

The updated paragraph 4 of the Procedure links the allocation of funds between regional budgets and community budgets to the amount of the additional payment and the conditions for its establishment under Resolution No. 1286.

Paragraph 4 of Resolution No. 1180 contains a specific instruction: regional state (military) administrations, jointly with local governments, must ensure the full calculation of the additional payment for time actually worked in the period of January–August 2026. Thus, both budgets with an increase in the subsidies and those with a decrease must check their figures.

What local governments should check: local financial authorities in Dnipropetrovsk, Zaporizhzhia, Mykolaiv, Sumy, Kharkiv, Chernihiv and other regions should check their budget in the annex, the amount of the transfer and, if necessary, make amendments to the local budget and the budget allocation schedule.

 

Rules on additional payments and the allocation of funds

The amount of the additional payment, the conditions for receiving it and the list of eligible communities are set out in CMU Resolution No. 1286, as amended by Resolution No. 1078 dated 31 August 2026.

In turn, CMU Resolution No. 1180 dated 23 September 2026 redistributes funds among local budgets, clarifies the use of the subsidies from September onwards, and requires full settlement for the period January–August 2026.

 

The amounts by which the subsidies are increased or reduced for each budget are set out in the annex to Resolution No. 1180.