Rules for issuing sick leave in 2026

Issuing sick leave in Ukraine in 2026 remains an electronic, clearly regulated process. The key document is a medical conclusion on temporary incapacity for work, which a doctor creates in the electronic healthcare system (eHealth/ESoZ) and which serves as the basis for calculating financial benefits.

For employers and accountants, it is important to understand the current rules for issuing, verifying and paying sick leave, as well as the boundary between temporary incapacity for work and long-term conditions that may require separate medical procedures.

What is a certificate of incapacity for work

A certificate of incapacity for work (sick leave) is a document confirming a temporary loss of an employee’s capacity to work. Based on it, the employer and the Pension Fund of Ukraine pay temporary incapacity benefits.

Types of sick leave in Ukraine in 2026

In 2026, two formats of certificates of incapacity for work are used:

• electronic certificate of incapacity for work (e-sick leave) — the main format;
• paper sick leave — an exceptional format.

E-sick leave has been the default tool since 2021. Data on temporary incapacity for work is created and processed through ESoZ and is transferred to the Pension Fund of Ukraine automatically.

The paper format may be used only in cases of technical unavailability of electronic registers or to correct errors in the medical conclusion. Legislation defines the electronic sick leave as the priority document.

Key points about e-sick leave

Medical conclusion

An e-sick leave is generated exclusively on the basis of a medical conclusion on temporary incapacity for work, which the doctor creates after examining the patient.

The medical conclusion:

• serves as the basis for opening an e-sick leave;
• confirms the fact of temporary incapacity for work;
• contains medical justification and the period of incapacity;
• is signed with the doctor’s qualified electronic signature.

After being signed, the conclusion is automatically entered into the Register in ESoZ and becomes available for generating the electronic sick leave.

Checking e-sick leave

Employees and employers can verify information about an electronic certificate of incapacity for work on the web portal of electronic services of the Pension Fund of Ukraine .

To check it, you need to:

• sign in to the PFU portal;
• go to the “My certificates of incapacity for work” section;
• review the document status and details.

Payment for e-sick leave

The procedure for paying sick leave in 2026 has not changed:

• the first 5 calendar days are paid by the employer;
• starting from the 6th day, payments are financed by the Pension Fund of Ukraine.

The benefit amount ranges from 50% to 100% of the average salary and depends on the employee’s insurance record.

From January 1, 2026, the minimum wage is UAH 8,647. For employees with an insurance record of less than 6 months over the last 12 months, sick leave payments are capped by the amount calculated based on this indicator.

How long can sick leave be issued for

A treating doctor can open sick leave for a limited period (as a rule, up to 15 calendar days).

Further extensions — up to 30 days and beyond — are made with the involvement of the head of department or a medical advisory commission. Each extension requires medical justification.

How the employer receives information

The employer can see employees’ open and closed e-sick leaves in their insurer account on the PFU portal, without submitting paper documents.

Do you need to print e-sick leave

There is no need to print an electronic certificate of incapacity for work. The electronic format has full legal force.

How to obtain e-sick leave

1. See a doctor for a medical examination.
2. The doctor creates a medical conclusion on temporary incapacity for work.
3. The conclusion is signed with the doctor’s qualified electronic signature and sent to ESoZ.
4. Based on it, an e-sick leave is generated automatically.
5. The data is transferred to the Register of insured persons of the PFU.

Sick leave for secondary employment (moonlighting)

In 2026, sick leave is paid both at the primary place of employment and at secondary employment. This rule applies on a permanent basis.

Employers receive the data needed for payment through the PFU portal based on an electronic extract from the register.

Frequently asked questions

Can you obtain sick leave without a declaration with a family doctor?

Yes. A medical conclusion may be issued by any doctor in a healthcare facility connected to ESoZ, even without a declaration with a family doctor.

Is sick leave displayed in the Diia app?

A notification about the creation of a medical conclusion may appear in Diia, but full information for payroll calculations is available on the PFU portal.

Is there any limit on how many sick leaves you can have per year?

Legislation does not set a limit on the number of sick leaves per year. Each new period of incapacity is issued on the basis of a separate medical conclusion.