On December 18, 2024, the Verkhovna Rada of Ukraine made amendments to the Law of Ukraine "On Compulsory State Social Insurance", which will come into force on April 4, 2025. These amendments relate, in particular, to the payment of temporary disability benefits.
What will change in the payment of sick leave?
Temporary disability benefits (including care for a sick child), pregnancy and childbirth benefits for insured persons (including those who engage in entrepreneurial or other activities and simultaneously work under an employment contract) will be provided at the main place of work and at the place of part-time work.
Temporary disability benefit (due to an accident at work/occupational disease) is assigned and paid by the employer who has an insured event under social accident insurance in the amount of 100 percent of the average wage. In this case, the first 17 days of temporary disability are paid by the employer at the expense of the enterprise, institution, organization.
In the event that the victim is in an employment relationship with another insured person (including carrying out entrepreneurial or other activities and simultaneous work under an employment contract) at a place of work other than the place of work where the insured event under social accident insurance occurred, temporary disability benefits are paid in the amount of 100 percent of the average salary (taxable income) regardless of the insurance period. That is, the first 5 days of temporary disability are paid at the expense of an employer other than the place of work where the insured event under social accident insurance occurred.