In July 2025, new rules for calculating average salaries came into effect in Ukraine, impacting the determination of sick leave and maternity benefits. These changes were implemented by Cabinet Resolution No. 837, aimed at making the social benefits system more transparent and fair for all categories of working citizens.
This is reported by Finway
Main Changes in Calculating Sick Leave and Maternity Benefits
The main innovation is the exclusion from the calculation period of those months in which the employee did not work for valid reasons from the first to the last day of the calendar month. For instance, if an employee was on unpaid leave for the entire month, that month will not be considered in the calculation of benefits. Additionally, if extra payments were made for the “non-working” month from which the Unified Social Contribution (USC) was paid, they will also not be taken into account in the calculations of sick leave and maternity benefits.
“Months of the calculation period when the employee did not work will now be excluded from the calculation. This applies to cases where a person did not work for valid reasons from the first to the last day of the calendar month.”
This provision has returned after a hiatus: it was previously in effect from 2015 but was suspended as of January 1, 2023.
Specifics for “Diia City” and Voluntarily Insured Persons
For employees and gig specialists working in “Diia City” resident companies, maximum limits on benefit amounts have been established. The calculation is made using the following formula: income from which the USC was paid is divided by the average monthly number of calendar days (30.44), and the result is multiplied by the number of days of incapacity for work. This approach allows for a more flexible determination of benefit amounts compared to the previous system, which had a strict limit that did not allow exceeding the amount of paid contributions.
Changes also apply to voluntarily insured individuals. If illness occurs less than 12 months after signing the voluntary participation agreement, the calculation was previously made for a period of less than a year, reducing the benefit amount. Now, the calculation will be based on income for the full calendar months of the agreement’s duration, even if they are less than 12, ensuring a more accurate determination of the benefit amount.
Sick leave in Ukraine is officially referred to as temporary disability assistance. It is paid to employees in the event of illness or injury that temporarily prevents them from performing their work duties. The amount of benefits depends on the average salary and insurance experience:
- up to 3 years of experience — 50% of the average daily salary per day;
- from 3 to 5 years — 60%;
- from 5 to 8 years — 70%;
- over 8 years — 100%.
The employer pays for the first five days of incapacity, and starting from the sixth day, the Pension Fund of Ukraine takes over the payments.