FOP Maternity Leave: How to Apply and Calculate

Maternity leave for IE in 2026: how to get pregnancy and childbirth benefits, how they are calculated, and what about SSC payment

An individual entrepreneur (IE) does not formalize "maternity leave" in the same way as a hired employee under labor legislation. For an entrepreneur, the key right is not a labor leave, but an insurance payment for pregnancy and childbirth under the Law on compulsory state social insurance. An insured IE has this right if the insured event occurred during business activities, and the data on single social contribution (SSC) payment is reflected in the register. These payments are currently administered by the Pension fund of Ukraine. (Law of Ukraine)

In practice, four things are decisive for an IE: a correctly formed medical certificate and an electronic sick leave, payment of the SSC for at least the month the insured event occurs, a correct application-calculation to the PFU, and a separate current account for insurance funds. The benefit itself is paid immediately for the entire period — usually for 126 calendar days, and in some cases for 140 or 180 days. The amount is 100% of the average income, but within the minimum and maximum limits established by law. (Pension fund of Ukraine)

What exactly an IE has the right to receive

The Law on leaves regulates the provision of leaves to employees. Therefore, for an IE, the main question is not "how to go on leave from an employer," but "how to get an insurance payment for pregnancy and childbirth." It is Law No. 1105-XIV that gives an IE the right to assistance as an insured person. (Law of Ukraine)

Individual entrepreneurs are directly included in the circle of persons subject to insurance in connection with temporary disability. The right to insurance payments arises when the insured event occurred during the period of business activity. (Law of Ukraine)

Who is eligible for assistance

The right to pregnancy and childbirth benefits belongs to an IE who is an insured person. For this, the insurance record is important, that is, the period for which insurance premiums not less than the minimum insurance premium were paid monthly. If the insurance record is less than 6 months in the last 12 months before the insured event, the benefit is still assigned, but a separate restriction applies to it: not more than the amount calculated from twice the minimum wage at the time of the insured event. (Law of Ukraine)

For 2026, the minimum wage from January 1 is UAH 8,647. Therefore, if the insurance record for the last 12 months is less than 6 months, the monthly benefit amount cannot be greater than the amount calculated from UAH 17,294. This directly follows from the combination of Law No. 1105-XIV and the Law on the State budget for 2026. (Law of Ukraine)

For what period the assistance is assigned

The general rule is as follows:

At the woman's request, part of the pre-natal days can be transferred to the post-natal period if there are no medical contraindications. But the total duration does not change: 126, 140, or 180 days depending on the case. The benefit is calculated immediately for all days and paid in full regardless of how many days were actually used before childbirth. (Law of Ukraine)

A separate special case is adoption or the establishment of guardianship over a child within two months from the date of birth. Then the benefit is paid from the day of adoption or establishment of guardianship until the expiration of 56 calendar days, and if two or more children are adopted — 70 days; for those affected by the Chernobyl disaster — 90 days. (Law of Ukraine)

Where the paperwork begins

The basis for payment is a medical certificate of the "Pregnancy and childbirth" category and an electronic sick leave formed on its basis. A medical certificate is formed from the date determined by the patient in the period from the beginning of the 30th week of pregnancy up to and including the day of childbirth. If the woman wants to postpone the start date later, this is possible upon her application. For women from categories 1–3 of those affected by the Chernobyl disaster, the rule from the 27th week of pregnancy applies. (Law of Ukraine)

The electronic sick leave for pregnancy and childbirth acquires the "Ready for payment" status 7 days from the opening date. In practice, this means that immediately after the formation of the medical certificate, it is not necessary to submit an application-calculation — first, the sick leave must switch to a status suitable for funding. (Pension fund of Ukraine)

How an IE processes the benefit: step by step

How the benefit amount is calculated

The basic rule is simple: pregnancy and childbirth assistance is 100% of the average salary or income and does not depend on the insurance record. But at the same time, the law establishes two limits: the monthly amount cannot be less than the amount calculated from the minimum wage, and cannot be greater than the amount calculated from the maximum size of the SSC accrual base. (Law of Ukraine)

The average daily income for calculation is determined by dividing the income for the calculation period — 12 calendar months — by the number of calendar days of employment in this period. Calendar days not worked for valid reasons are excluded from the calculation, in particular, days of temporary disability, pregnancy and childbirth leave, leave to care for a child up to 3 or 6 years old according to a medical certificate, leave without pay, and certain military periods directly mentioned in Procedure No. 1266. (Law of Ukraine)

For an entrepreneur, this means that the amount of assistance directly depends on the base from which the SSC was actually paid. If the SSC was paid from the minimum base, the payment will generally be close to the minimum legislative level. If the SSC was paid from a larger base, the payment increases, but within the legislative maximum. (Law of Ukraine)

Taxes: is this assistance taxed

The pregnancy and childbirth assistance paid to an IE by the Pension fund of Ukraine is not subject to personal income tax (PIT) and military tax. For a single tax payer, such an amount is not included in the IE's income as targeted funds received from the Pension fund. For an IE on the general system, this is also not entrepreneurial income, but a payment exempt from PIT and military tax under the rules of Article 165 of the Tax code. (lv.tax.gov.ua)

SSC for oneself during pregnancy, childbirth, and after them

Receiving pregnancy and childbirth benefits itself does not cancel the IE's obligation to pay the SSC for oneself. The general wartime right of an IE not to accrue and not to pay the SSC for oneself formally exists in Law No. 2464-VI, but its effect is suspended for 2025 and 2026. Therefore, in 2026, the general rule is: if an IE remains an SSC payer, the obligation to pay for oneself is preserved, except for special exceptions directly provided by law. (Law of Ukraine)

An unconditional exemption from paying the SSC for oneself is enjoyed, in particular, by IEs who receive an old-age or long-service pension, are persons with disabilities, or have reached the appropriate retirement age and receive a pension or social assistance. (Law of Ukraine)

A separate important rule applies to IEs who are simultaneously in an employment relationship. If the employer paid the SSC for such a person in an amount not less than the minimum insurance premium, the IE is exempt from paying the SSC for oneself for the corresponding months. This rule also applies to periods when the employer accrued the SSC on the amount of pregnancy and childbirth assistance. If the employer paid less than the minimum insurance premium, the IE must additionally pay the SSC for oneself on general grounds. (Law of Ukraine)

For childcare leave until the child reaches the age of three after January 1, 2026, separate transitional rules apply. The Tax service explains that if such leave was formalized before 01.01.2026 and continues after this date, the payment of SSC and reporting by the relevant payer continue according to the previous rules, and part six of Article 4 of Law No. 2464 further applies to the IE on general grounds. (ck.tax.gov.ua)

When they can refuse or problems with payment will arise

The riskiest situation is when an IE did not pay the SSC specifically for the month the insured event occurred. The PFU directly explains: in such a case, the insurance payment for pregnancy and childbirth is not provided. If the premium was not paid only for certain months of the calculation period, payment is possible, but the calculation will be smaller. (Pension fund of Ukraine)

Another typical problem is errors in the application-calculation or a lack of correct data in the register of insured persons. In 2026, the PFU specifically notes that for sick leaves for pregnancy and childbirth on the portal, it is necessary to choose exactly Appendix 6, otherwise the sick leave certificate will not be pulled into the application-calculation. (Pension fund of Ukraine)

Responsibility for illegal receipt or improper use of funds

If inaccurate information is provided in the documents, the PFU has the right to check its accuracy, and illegally received or improperly used insurance funds are subject to return. The law also stipulates that the insured person is responsible for the illegal receipt of material security due to their fault, including through forgery or correction of documents or submission of false information, and can appeal the insurer's decision in court or by subordination. (Law of Ukraine)

For violating the procedure for using insurance funds, the policyholder compensates the illegally spent amount in full and pays a fine of 50% of such amount. For late return or incomplete return of funds, a fine of 10% of the corresponding amount is imposed, as well as a penalty of 0.1% for each day of delay. (Law of Ukraine)

Practical situation

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