In wartime conditions, illness can catch anyone off guard. It becomes especially worrying when treatment drags on: workers fear losing income, and sometimes even their jobs. However, Ukrainian legislation clearly protects the rights of employees even in such circumstances. Lawyer and Master of Law Yevhen Bulymenko, in a comment for RBC-Ukraine, explained the key points: how many days one can be on sick leave, how the payment is calculated, and what nuances await entrepreneurs.

No limit on the number of sick leave days

The law does not set a maximum number of days an employee can spend on sick leave during the year. A medical conclusion and an electronic sick leave certificate remain valid until full recovery of working capacity or the establishment of a disability group. This means that even with prolonged treatment, an employee does not lose their rights.

Who pays for sick leave?

Financial responsibility is shared between the employer and the state:

  • The first 5 days of illness are paid by the employer at their own expense.
  • From the 6th day, payments are covered by the Pension Fund of Ukraine (PFU).

The amount of compensation depends on the employee's insurance seniority and is calculated as a percentage of their average salary. The longer the seniority, the higher the payment percentage.

Sick leave for Sole Proprietors (FOP): rights and features

Individual entrepreneurs (FOPs) working under the simplified tax system also have the right to sick leave, provided they pay the Single Social Contribution (SSC) on time and have no tax arrears. They are considered insured persons in case of temporary loss of working capacity.

An electronic sick leave certificate is created automatically in the registry based on the doctor's medical conclusion. Important: in the "place of work" field, the FOP status and the entrepreneur's surname must be indicated.

How to apply for payment?

The application must be accompanied by a document confirming financial discipline: a certificate from the tax authority regarding the absence of SSC debts or copies of payment receipts for the contribution for the last 12 months prior to the illness.

The application can be sent online via the PFU web portal or submitted in person at the nearest service center. With proper documentation, funds will be credited to the account within 3 working days after the application is registered.

Important nuance: the first 5 days are paid by the entrepreneur themselves

The state does not compensate the first 5 days of illness for an FOP — this period is paid for independently. Funding from the PFU begins only from the sixth day of incapacity. For example, if the sick leave lasted from January 18 to January 29, the payment will be accrued only for the period from January 23 to January 29.

How to calculate the sick leave amount?

The entrepreneur must calculate the payment amount themselves. To do this, the average daily income is determined:

  • Total earnings, from which the SSC was paid for the last 12 months, are divided by the number of calendar days of entrepreneurial activity (365 or 366).
  • Days spent on regular sick leave or maternity leave are excluded from the calculation.

If the FOP paid the SSC based on the minimum wage, then for the calculation, the amount equal to the established minimum wage is taken.

Additionally

Previously, we discussed who in Ukraine can receive 100% of their salary during illness regardless of insurance seniority, as well as explained why obtaining a prescription and sick leave has become easier. It is also worth remembering: not all doctors can issue electronic sick leave certificates — the list of authorized specialists is regularly updated.