The Social Insurance Fund of Ukraine clarified whether e-sick leave is payable if the employee is on parental leave for a child under 3 years old. About it writes "

So, when leaving to care for a child until he reaches the age of three, the insured person retains a number of social and insurance guarantees.

In particular, if such leave coincides with going on maternity leave, the maternity allowance is calculated and paid regardless of the child care allowance..

Therefore, in the case of creating an e-sick leave for pregnancy and childbirth for an employee on parental leave up to 3 years, such a sick leave is subject to processing by the employer and subsequent payment.

At the same time, e-sick leave for the insured person on such a vacation can be created for other reasons - for example, in case of illness or injury. In this case, temporary disability assistance is not accrued, and the created e-sick leave should not be considered..

The period of parental leave until the child reaches the age of three is included in the employee's insurance record as a period for which insurance premiums are paid based on the amount of the minimum insurance premium..