The Pension Fund will start financing sick leaves in 2026: what will change

Introduction of electronic sick leaves in Ukraine

According to ХВИЛЯ: In 2026, the Pension Fund of Ukraine will start financing payments for sick leaves based on electronic sick leaves, which are generated in the electronic registry. This innovation will significantly change the procedure for accounting and funding sick leaves.

New rules for sick leave payments

According to the new rules, the first 5 days of illness will be paid by the employer. From the 6th day, payments will be made by the Pension Fund upon the employer's request. Importantly, the Pension Fund has 10 calendar days to process this request. The status change of the sick leave will occur 7 days after it is opened, which will also affect the speed of payments.

The amount of sick leave payments will depend on the employee’s insurance record. In 2026, the following payment scale is planned:

• 50% for individuals with less than 3 years of service;
• 60% for those with 3 to 5 years of service;
• 70% for 5-8 years of service;
• 100% for employees with more than 8 years of insurance record.

The maximum amount of sick leave payments cannot exceed 172,940 UAH per month or 5,681.34 UAH per day. For employees with less than 6 months of service, payments will be limited to 284.07 UAH per day.

There are also exceptions when the Pension Fund will be able to finance the sick leave from the first day. This innovation aims to simplify the payment procedure and make it more accessible for employees who find themselves in a situation of illness.

The introduction of electronic sick leaves in Ukraine is an important step towards modernizing the social protection system.

The implementation of new rules aims not only to simplify the process of receiving sick leaves but also to reduce the burden on employers. Changes in the financing of sick leaves can also improve the health of employees, as they offer them the opportunity to receive payments faster and in a more understandable form.