Sick leave in Ukraine in 2026: how much you can take and how to avoid losing your benefits

The Pension Fund of Ukraine explains the rules governing these payments.

Ukrainian legislation does not set a maximum number of sick days per year. An employee may take sick leave whenever there are medical grounds for doing so.

The medical certificate and electronic sick note remain valid until the employee regains their ability to work or is declared disabled. In other words, the mere fact of long-term treatment does not automatically result in the loss of benefits.

At the same time, it is important that the sick leave is officially documented. It is the electronic sick note that serves as the basis for calculating benefits.

Who pays for sick leave

The cost of sick leave is shared between the employer and the Pension Fund.

The employer pays for the first five days of temporary incapacity for work at their own expense. From the sixth day onwards, payments are funded by the Pension Fund of Ukraine. This procedure is set out in a Cabinet of Ministers resolution on the employer’s payment for the first five days of sick leave.

The employer cannot process the payment until the sick leave certificate has been closed and has been granted the status that entitles the employee to payment. After this, the insured person submits a claim form to the Pension Fund of Ukraine.

How much is paid for sick leave

The amount of sick pay depends on the total length of insurance service. The Pension Fund explains that temporary incapacity benefit ranges from 50% to 100% of the average salary or income.

If the insurance record is up to 3 years, the employee receives 50 per cent of their average salary.

If the insurance record is between 3 and 5 years, they receive 60 per cent.

If the insurance record is between 5 and 8 years, the rate is 70 per cent.

If the insurance record is over 8 years, they receive 100 per cent.

Full sick pay, regardless of the length of service, may be received by certain categories of insured persons, in particular war veterans, victims of the Revolution of Dignity, family members of fallen Defenders of Ukraine, certain categories of those affected by the Chernobyl disaster, and other priority groups.

What is important for employees under an employment contract

For officially employed workers, the most important thing is to have a correctly completed e-sick note. If a person works under an employment contract, the employer pays for the first five days, and thereafter funding is provided through the Pension Fund of Ukraine (PFU).

The amount depends on the average salary on which insurance contributions were paid and on the length of the insurance record. If a person worked informally or received part of their salary ‘under the table’, this may reduce future payments, as only official income is taken into account for the calculation.

How to apply for sick pay as a sole trader

Sole traders can also receive sick pay if they are insured persons and pay the Unified Social Contribution (USC) for themselves.

The Pension Fund explains that a sole trader can submit a claim form to receive insurance benefits either on paper or online via their personal account on the Pension Fund’s web portal, using an electronic signature.

The basis for payment is an official sick note. It must clearly state that the place of work is the sole trader’s business, as well as the entrepreneur’s details.

What a sole trader must submit to the Pension Fund

To receive the payment, the sole trader must submit a claim form to the Pension Fund. This must be accompanied by documents confirming payment of the Unified Social Tax (UST) or a certificate confirming there are no outstanding debts.

The application can be submitted via the Pension Fund’s web portal or in person at a service centre. To submit the application online, the sole trader must log in to their policyholder’s account, open the ‘Applications and Calculations’ section and create a new application.

A separate bank account is also required for the benefit to be paid into. The details of this account must be submitted to the Pension Fund.

Why sole traders are not compensated for the first five days

There is an important difference for sole traders. If the sole trader themselves is ill, they effectively cover the first five days of incapacity for work themselves. The Pension Fund begins payment from the sixth day of sick leave.

For example, if sick leave lasted from 18 to 29 January, the Pension Fund will only pay benefits for the period from 23 to 29 January.

How sick pay is calculated for sole traders

The amount of the benefit for a sole trader also depends on their length of insurance: 50%, 60%, 70% or 100% of their average daily earnings.

Average daily earnings are determined based on the total income on which the Unified Social Tax (UST) was paid over the last 12 months prior to the illness. This amount is divided by the number of calendar days of business activity during the year.

If a sole trader on the simplified tax system paid the Unified Social Contribution (USC) based on the minimum wage, it is this base that will determine the calculation of sick pay.

How to avoid losing your benefits

To avoid losing your entitlement to sick pay, you must be officially employed or pay social security contributions on time as a sole trader. It is also important to check that the doctor has completed the medical certificate correctly and that the electronic sick note has been registered in the system.

Employees should ensure that their employer has submitted the claim form to the Pension Fund of Ukraine. Sole traders must do this themselves.

If there are outstanding social security contributions, errors in the sick note or incorrectly submitted documents, payment may be delayed or not granted at all.

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