The Main Department of the Pension Fund of Ukraine informs about innovations and changes in legislation in 2026
year.
- From January 1, 2026, new payments to families with children for childcare have been introduced:
- until the child reaches one year of age;
- from one to three years old – “eJasla”.
The law introducing such payments provides for the right of parents to receive them even if children were born before January 1, 2026, but by that date had not reached: - one year of age (for assistance in caring for a child until he or she reaches one year of age)
year); - three years (for childcare “eJasla”).
Such payments are assigned upon application by the mother or other legal representative with a corresponding application, in particular submitted through the service center of the Pension Fund of Ukraine.
At the same time, the procedure and conditions for payment of assistance will be determined by the Cabinet of Ministers of Ukraine.
Support program for families with children – “eJasla”
A mother (or other legal representative) who starts working full-time after her child turns one year old is provided with the “e-Nursery” support program.
The amount of payments through “e-Nursery” in 2026 is 8 thousand hryvnias per month. For families raising a child with a disability, such assistance is 12 thousand hryvnias.
Childcare allowance “eJasla” is granted from the month following the child’s first birthday until the child reaches the age of three. This payment is granted upon application by the mother or other legal representative (except for adoptive parents, foster parents and representatives of institutions that act as guardians or custodians).
If the child is not three years old on January 1, 2026, the mother or other legal representative of the child (except for adoptive parents, foster parents and representatives of institutions that perform the functions of guardians or trustees), who actually cared for the child until he or she reached the age of one and started working full-time, has the right from this date to receive assistance for caring for the child “e-Nursery” (paragraph 4 of clause 14 of the Final and Transitional Provisions of the Law of Ukraine dated November 5, 2025 No. 4681-IX “On Amendments to Certain Laws of Ukraine on Supporting Families with Children and Creating Conditions that Facilitate the Combination of Motherhood (Parenthood) with Professional Activity”).
Childcare assistance for children up to one year old
From January 1, 2026, a new type of support for families with children has been introduced - assistance for caring for a child until the child reaches the age of one. The right to such assistance is granted to the mother or other legal representative of the child (except for adoptive parents, foster parents and representatives of institutions that perform the functions of guardians or trustees), who actually cares for the child until the child reaches the age of one. The assistance is assigned upon application from the day after the end of maternity leave or payment of assistance in connection with pregnancy and childbirth until the child reaches the age of one.
Child care allowance until the child reaches one year of age in 2026 is provided in the amount of 7 thousand hryvnias per month, and in the case of assigning such allowance for the care of a child with a disability - in the amount of 10.5 thousand hryvnias.
If the child is not one year old on January 1, 2026, the mother or other legal representative of the child (except for adoptive parents, foster parents and representatives of institutions that perform the functions of guardians or trustees), who actually care for the child until he or she reaches the age of one, has the right from this date to receive monthly state assistance for caring for the child until he or she reaches the age of one (paragraph 3 of clause 14 of the Final and Transitional Provisions of the Law of Ukraine dated November 5, 2025 No. 4681-IX “On Amendments to Certain Laws of Ukraine on Supporting Families with Children and Creating Conditions that Facilitate the Combination of Motherhood (Paternity) with Professional Activity”).
Childbirth allowance from January 1, 2026
Since January 1, in Ukraine, a lump-sum allowance for the birth of a child has been paid in the amount of 50 thousand hryvnias in accordance with the procedure established by the Cabinet of Ministers of Ukraine. The right to such allowance is granted to one of the child's parents or the guardian with whom the child permanently resides. The allowance is granted on the basis of an application, to which are attached:
a copy of the child's birth certificate - if the application is submitted by one of the child's parents who permanently resides with the child; a copy of the decision to establish guardianship - if the application is submitted by the child's guardian.
Childbirth allowance is granted upon presentation of a passport of a citizen of Ukraine or another document that certifies the identity and confirms the citizenship of Ukraine. In the event of the birth or establishment of guardianship over two or more children, the allowance is granted for each child.
Childbirth allowance is granted provided that an application for its assignment is submitted
no later than twelve months from the date of birth of the child. State assistance at the birth of a child, assigned before January 1, 2026, is paid in the manner and amount established on the date of assignment, until its full payment is completed (paragraph 2 of clause 14 of the Final and Transitional Provisions of the Law of Ukraine dated November 5, 2025 No. 4681-IX “On Amendments to Certain Laws
of Ukraine on supporting families with children and creating conditions that facilitate the combination of motherhood (fatherhood) with professional activity”).
From January 1, 2026, the minimum and maximum amount of the monthly insurance payment has changed
According to Article 36 of the Law of Ukraine “On Compulsory State Social Insurance”, the amount of the monthly insurance payment is established in accordance with the degree of loss of working capacity (in percentage) and based on the average monthly salary that the person received before the health injury. For victims who, starting from January 1, 2026, will be first diagnosed with a permanent loss of professional working capacity by an expert team assessing the daily functioning of the person:
* the minimum amount of the monthly insurance payment calculated for 100 percent of loss of professional capacity cannot be less than the minimum wage - UAH 8,647;
* the maximum amount of the monthly insurance payment cannot exceed four minimum wages – 34,588 (8,647 UAH x 4).
According to the legislation, monthly insurance payments are made in the current month for the previous one.
In 2026, the amount of total family income that qualifies for the benefit changed
As a rule, the right to a benefit for paying for housing and communal services is granted taking into account the average monthly total income of the family. Benefits based on income are granted if the average monthly total income of the beneficiary's family per person does not exceed the amount of income that gives the right to a tax social benefit. According to subparagraph 169.4.1 of the Tax Code
Ukraine, the tax social benefit applies to income if its amount does not exceed the amount equal to the subsistence minimum for an able-bodied person, effective as of January 1 of the reporting tax year (from January 1, 2026 - UAH 3,328), multiplied by 1.4 and rounded to the nearest 10 UAH.
Thus, in 2026, the amount of income that entitles you to a tax social benefit is: 3,328*1.4 = 4,659.2 UAH = 4,660 UAH.
That is, in 2026, the benefit for paying for housing and communal services, which is provided taking into account income, can be received by beneficiaries whose average monthly total family income per person does not exceed UAH 4,660.
If the income of the beneficiary's family exceeds the income that qualifies for the benefit, the person (representative of the benefit category) may apply for a housing subsidy.
Without taking into account income, benefits for payment of housing and communal services are provided to: participants in hostilities, persons with disabilities as a result of the war, and family members of the fallen Defenders of Ukraine.
Additionally, we inform you about how the size of pensions has changed since January 1, 2026.
The Law of Ukraine “On the State Budget of Ukraine for 2026” provides for an increase in social standards in 2026, in particular, the minimum wage and the subsistence minimum. Thus, from January 1, 2026, the minimum wage has been set at UAH 8,647 (before January 1, it was UAH 8,000). Change
minimum wage is the basis for recalculating the minimum pension amount for unemployed persons who have reached the age of 65 and have a full insurance record (30 / 35 years for women / men, respectively): from January 1, 2026, this amount cannot be less than UAH 3,458.80 - 40% of the minimum wage (part two of Article 28 of the Law of Ukraine “On the General Mandatory State Pension
insurance"). Taking into account the new minimum wage, from January 1, the amount of monthly cash payments has been increased for persons who have made special merits to the Motherland, in particular those who, starting from 2014, have been awarded the title of Hero of Ukraine with the award of the Order of the Golden Star, to cavaliers
Orders of Bohdan Khmelnytsky, “For Courage”, Princess Olga, those who have been awarded the Order of the President of Ukraine “Cross of Military Merit”. In accordance with Article 7 of the Law of Ukraine “On the State Budget of Ukraine for 2026”, the size of the subsistence minimum will increase from January 1, 2026. Increasing the size
subsistence minimum, in particular, for persons who have lost their ability to work, from 2,361 UAH to 2,595 UAH is the basis for recalculating from January 1 the minimum and maximum amounts of pension payments and pension components, the amounts of which are calculated based on the subsistence minimum (increases, allowances, supplements, etc.). For non-working pensioners who have a full insurance record, the amount of the minimum pension by age increases by 234 UAH to 2,595 UAH. And for those non-working pensioners who have an insurance record of more than 30 / 35 (20 / 25) years and whose pensions are higher than the minimum, a supplement for overtime has been transferred: for each full year of insurance record above the specified pension, the amount of the specified payments will increase by 1% to 2,595 UAH. For persons who are working, the amounts of the specified payments will increase after dismissal. Regardless of the fact of work, the following amounts have been listed since January 1:
– minimum pensions for miners and families of military personnel in the event of loss of a breadwinner;
– increases for war veterans (persons with disabilities as a result of the war, participants in hostilities, family members of deceased war veterans, Defenders of Ukraine);
– promotions for victims of Nazi persecution;
– pensions for special services to Ukraine.