Labour and social guarantees for customs officers: legal analysis of ukrainian legislation

The article provides a regulatory and legal analysis of the current Ukrainian legislation governing labour and social guarantees for customs officers. The focus is placed on the fact that the legal status of a customs officer combines elements of public service and law enforcement activities, which necessitates a specialised approach to social protection. The study examines the provisions of the Constitution of Ukraine, the Labour Code, the Customs Code, and the Laws of Ukraine «On Civil Service», «On Remuneration of Labour», «On Occupational Safety», «On Compulsory State Social Insurance», «On Leave», «On Compulsory State Pension Insurance», as well as other relevant regulatory legal acts. The legal nature and scope of the main guarantees provided by legislation are identified, and the issues of fragmentation and referentiality of norms that hinder their practical implementation are highlighted. Attention is given to specific aspects such as remuneration, incentive payments, provision of service housing, access to medical care, occupational safety guarantees, and compensations in cases of injury or death. Particular emphasis is placed on the pension provision for customs officers both before and after the 2016 civil service reform. The article proposes directions for improving current legislation, including the unification of guarantees for all categories of personnel, institutional modernisation of procedures for granting and implementing benefits, and the introduction of a state programme for social protection of customs officers. The research findings have practical value for legislative activities in the field of public service. The study also outlines issues arising under martial law, when customs officers face additional risks, increased workload, and legal uncertainty. Under such circumstances, social guarantees become critically important not only as a means of staff support but also as a factor of institutional stability within the national customs system. Considering these aspects in future legislative processes will contribute to strengthening the professional potential of customs authorities, enhancing trust in the service, and mitigating the risks of human resource instability.