How to Get Sick Pay in 2026: New Rules, Amounts and Payment Terms

Illness always comes at the wrong time, and the last thing you want to think about when your temperature is through the roof is paperwork and calculations with the accounting department. However, knowing your rights and understanding how the social benefits system works is extremely important if you want to feel protected and avoid losing money simply because you are unfamiliar with the procedures.

I have thoroughly looked into all the details of receiving temporary incapacity benefits in 2026. In this article, I will explain how to properly arrange an e-sick note, what really determines the amount of your payment, who actually transfers the money to your card and what amounts you can expect depending on your employment history.

In 2026, all officially employed individuals whose employer or they themselves pay the single social contribution (insured persons) are entitled to temporary incapacity benefits. I would like to point out that the first 5 calendar days are paid by the employer, while from the 6th day onwards the funding comes through the Pension Fund of Ukraine (PFU). This applies not only to full-time employees but also to people working part-time and individual entrepreneurs (FOPs) who pay their taxes on time.

Everything starts with a visit to a doctor or a remote consultation. If your condition allows it, the doctor examines you and creates an electronic medical conclusion in the system. Paper forms with blue stamps that could easily be lost or damaged have long since become a thing of the past. Based on this conclusion, a sick-leave certificate is automatically generated in the register.

I strongly recommend logging into your electronic account on the Pension Fund of Ukraine’s services portal at least once a year. There you can see your e-sick note almost immediately after your appointment with the doctor.

I am often asked: who pays for sick leave — the company I work for or the state from its funds? In reality, it is a shared responsibility. In 2026, the financial burden is divided according to a clear scheme:

1. The first 5 calendar days of your sick leave are paid directly by your employer. You will usually receive these funds the fastest.
2. Starting from the 6th day and until you officially recover (or a disability is established), the payment is funded by the Pension Fund of Ukraine (PFU).

Under state regulations, the employer must review your document within 10 working days after it is officially closed. After that, the accounting department prepares a special document — a payment application — and submits it to the PFU online. It is important to understand that the payment timeframe depends on how quickly the Fund processes the application and allocates the funding. Usually, it takes anywhere from several weeks to a month from submitting the application to receiving the money on your card.

Many people are interested in how sick pay is calculated, because the final amount shown in the PFU account can sometimes come as a surprise. The main factor is your average salary over the previous year. The calculation is based on your total official income for the 12 calendar months before you became ill, divided by the number of days in the year. Under Procedure No. 1266, the calculation uses the 12 calendar months preceding the month in which the insured event occurred and divides the income by the number of calendar days in the calculation period, excluding days that were not worked for valid reasons.

I want to draw your attention to several important details:

• If you have only been working at your current job for a few months, your earnings for the full months actually worked will be used for the calculation.
• If you have only recently started your career or returned after a long break (for example, parental leave), and your insurance record over the previous 12 months is less than 6 months, a limit applies. In this case, the calculated amount cannot exceed the amount based on the minimum wage.

That is why sick pay calculations are always individual. Every official bonus or performance payment you receive during the year contributes to the calculation and increases the value of each day of sick leave.

Your official insurance record is like a “loyalty coefficient” from the state. The longer you have been officially employed, the less money you lose when you are sick.

In 2026, sick pay is calculated according to the following scale:

• 50% of average earnings — for those with an insurance record of up to 3 years.
• 60% — if your insurance record is between 3 and 5 years.
• 70% — with an insurance record of between 5 and 8 years.
• 100% — if your total insurance record exceeds 8 years.

I consider it important to mention that there are exceptions. For example, if you are a war veteran or a blood donor with the relevant documents, you are entitled to 100% sick pay regardless of your insurance record. If you are unsure about your figures, you can obtain an OK-5 insurance record certificate in just a few clicks through the Дія app.

When the accountant makes the final sick pay calculation, they include all your income on which taxes and contributions have been paid. I have prepared a list of payments that will definitely be included in the calculation base:

• Your basic salary.
• Regular bonuses, quarterly bonuses and performance-related payments.
• Additional payments for night work or difficult working conditions.
• Holiday pay (yes, this is also considered income on which contributions are paid).

An important point for freelancers and contract workers: payments under civil-law contracts (ЦПД/ГПХ) are now also taken into account if the client paid the single social contribution (ЄСВ) on your behalf. And if you work two jobs at the same time, remember: you are entitled to sick pay from both employers. To arrange this, your main employer must provide a copy of the sick-leave certificate (or provide access to the e-sick note), and the second company will calculate the payment based on the income it paid you.

This is a question that concerns everyone who gets sick just before the weekend. The answer will please you: yes, it is paid. When determining whether sick leave is paid for weekends, the key concept is “calendar days”.

Your sick-leave certificate covers the entire period of your illness. If you become ill on Thursday and the doctor signs you off on the following Tuesday, you will receive payment for 6 days: Thursday, Friday, Saturday, Sunday, Monday and Tuesday. The calculation is made for every day when you are objectively unable to work, regardless of whether it is a working Monday or a Sunday off. This allows the system to support you throughout your entire recovery period.

Understanding how the internal process of the state funds works will help you understand when sick pay is actually paid. The process looks like this:

1. Opening and closing — the doctor records your condition in the system.
2. Waiting period — 7 full days must pass after the closing date. This gives the doctor time to make corrections if an error was made. On the 8th day, the document receives the status “Issued”.
3. Accountant’s actions — your employer sees this status and prepares the documents required for payment.
4. Funding — when the PFU receives the application, it places it in the payment queue. The money is first transferred to the company’s special account, and the company then transfers it to you.

As a result, the benefit payment usually coincides with the next salary or advance payment scheduled after the company receives the funds from the PFU.

The law protects you from dismissal while you are ill, but there are certain time limits. When it comes to the maximum number of sick leave days per year, there is no single fixed limit for every situation. Each illness is considered separately.

However, there are important restrictions:

1. Continuous illness. A single period of sick leave can last up to 4 months (or up to 5 months in total during a year in the case of tuberculosis). If treatment requires more time, an expert team assessing daily functioning is convened to decide whether treatment should be continued or a disability status should be granted, and prepares an extract from the decision.
2. Caring for a child. If you take sick leave to care for a child under 14, the standard paid period is up to 14 days for outpatient treatment. If the child is in hospital, payment is provided for the entire period you stay with them.

I recommend paying close attention to these time limits and, if your illness continues for a long time, staying in contact with your family doctor so that you can complete all the necessary assessments on time and preserve your right to benefits.

Translation into English was created with the help of artificial intelligence.