Sick and Maternity Leave for Sole Proprietors: How to Apply

Sick leave and maternity leave for sole proprietors: who has the right, how to apply, and how not to lose the payment

A sole proprietor can receive temporary disability benefits and maternity benefits from the Pension Fund of Ukraine only as an insured person. The key condition is having insurance through the payment of the single social contribution (ERU) for oneself or another legal basis for participation in the social insurance system. For a standard sick leave for a sole proprietor, the rule applies: the PFU pays from the sixth day of incapacity for work, and the payment amount depends on the insurance record. For maternity benefits, a different rule applies: it is provided at 100% of the average income and does not depend on the insurance record. (Legislation of Ukraine)

Which sole proprietors are entitled to payments

The right to material support belongs to a sole proprietor who is an insured person in the system of compulsory state social insurance. For an entrepreneur, this is primarily associated with paying the ERU for oneself. However, if a sole proprietor simultaneously works under an employment contract, then for the months for which the employer has paid an insurance premium for them not less than the minimum, the entrepreneur is exempted from paying the ERU for oneself. In such months, a separate right to payment specifically as a sole proprietor usually does not arise automatically simply due to the existence of entrepreneurial registration — this follows from the rules on paying the ERU. (Legislation of Ukraine)

Separately, it is important that changes regarding payments at the main place of work and part-time work relate strictly to labor relations. They do not automatically create a "second" sick leave simply because the person is also registered as a sole proprietor. For business activities, what matters is the insurance status of the sole proprietor in the social insurance system. (Legislation of Ukraine)

What payments are available to sole proprietors

For a standard sick leave, the law explicitly establishes: payment from the PFU begins on the sixth day of incapacity for work. For sole proprietors, this means that the law does not provide a separate state compensator for the first five days. For maternity benefits, there is no such "six-day" deferral: it is assigned for the entire period specified in the certificate of incapacity for work. (Legislation of Ukraine)

When a payment may be denied or reduced

Temporary disability benefits are not provided if the disability occurred as a result of alcohol, drug, or toxic intoxication or actions related to such intoxication. Also, an insured person loses the right to benefits from the day they violate the treatment regimen, fail to follow the doctor's recommendations, or fail to appear for an examination without valid reasons. (Legislation of Ukraine)

In practice, this means: even with an e-sick leave, the PFU checks not only the fact of incapacity itself but also the legal grounds for payment. If there are problems in the registries regarding the insurance record or the payment of the ERU, the assignment of assistance may be delayed or challenged. (Legislation of Ukraine)

How to determine the amount of sick pay for sole proprietors

The amount of temporary disability benefits depends on the insurance record:

Certain privileged categories receive 100% regardless of their record. (Legislation of Ukraine)

If, within 12 months before the occurrence of the insured event, the insurance record is less than 6 months, a limitation applies for sick leave: the calculation is made from the actual income, but calculated per month no higher than the minimum wage established in the month the insured event occurred. When calculating the daily average from the monthly benchmark, an average monthly indicator of 30.44 calendar days is used. (Legislation of Ukraine)

How to determine the amount of maternity benefits

For maternity benefits, the law establishes a different rule: it is provided at 100% of the average income and does not depend on the insurance record. This is one of the main differences from a regular sick leave. (Legislation of Ukraine)

If, within 12 months before the insured event, the insurance record is less than 6 months, a special limit applies: calculated per month, the amount cannot be less than the minimum wage and cannot exceed double the minimum wage established in the month the insured event occurred. For daily calculation, the benchmark is also converted via 30.44 calendar days. (Legislation of Ukraine)

How to apply for payment

The basic logic of processing is as follows:

In practice, before submitting an application, it is advisable to independently check the OK-7 certificate or other data from the registry to see if there are any gaps in the record or unreflected payments. If there are discrepancies in the registries, it is better to eliminate them before submitting the application-calculation. This reduces the risk of rejection or delayed consideration.

Do not rely on the outdated approach whereby a large package of paper certificates, copies of declarations, and confirmations of the "absence of debt" are mandatorily attached to the application in every case. For most situations, the PFU works primarily with registry data. Additional documents may only be needed when registry data is insufficient or contradictory.

Is it necessary to pay the ERU during maternity leave

Law No. 2464 does not establish a general automatic exemption of all sole proprietors from the ERU purely due to pregnancy and childbirth. For an entrepreneur, the general rules apply: a sole proprietor pays the ERU for themselves unless they fall under the exceptions provided by law. Such exceptions include, in particular, old-age pensioners, persons with disabilities, as well as sole proprietors for those months in which the employer has already paid the minimum insurance premium for them. (Legislation of Ukraine)

Therefore, the answer to the question about the ERU during maternity leave depends not on the fact of maternity leave itself, but on the specific status of the sole proprietor in the ERU system. If the entrepreneur does not have a benefit or exemption by law, the payment of the ERU for oneself is maintained according to the general rules. (Legislation of Ukraine)

Taxes: what is important to consider

For maternity benefits, the Tax Code contains a special exemption: such amounts are not included in the general taxable income of an individual. For standard sick leave, the general rules for taxing individuals' incomes apply, so before reflecting it in reports, you should check against the norms of the Tax Code of Ukraine regarding taxable income and the military tax. (Legislation of Ukraine)

For sole proprietors of groups 1-2 without hired employees, there is a separate rule regarding the single tax during illness: in the presence of an illness lasting 30 or more calendar days, a special procedure for exemption from paying the single tax applies upon application and provision of a copy of the certificate of incapacity for work. This tax rule does not replace the social payment from the PFU, but acts parallel to it. (Legislation of Ukraine)

If a sole proprietor ceased operations during illness

For temporary disability benefits, the law explicitly provides that payment from the PFU is made regardless of the termination of entrepreneurial or other activities during the period of loss of capacity for work. That is, the termination of a sole proprietor during an already open insured event does not in itself deprive them of the right to this payment. (Legislation of Ukraine)

What to check before submitting an application

Conclusion

Official Sources