At the end of last year, a decision was made to actually liquidate the Social Insurance Fund. Now the Pension Fund of Ukraine is engaged in the appointment of all social payments, including subsidies and sick pay.

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From January 1, when calculating wages for the provision of temporary disability benefits, the days of suspension of the employment contract are excluded from the calculation, the Pension Fund of Ukraine reported..

The calculation of the average daily wage for the payment of sick leave benefits is carried out in accordance with the norms of the Procedure for calculating the average wage (income, financial security) for calculating payments for compulsory state social insurance, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 26. 09. 2001 No. 1266.

Government Decree dated 02. 12. 2022 No. 1350, this Procedure was amended, which entered into force on January 1, 2023. In particular, paragraph 3 of the Procedure provides for an exceptional list of valid reasons why unworked calendar days are excluded from the billing period when calculating the average wage. The period of suspension of the employment contract is included in the list of specified reasons from January 1, 2023.

That is, when calculating temporary disability benefits for insured events that began after this date, calendar days of suspension of the employment contract are excluded from the billing period. When calculating the corresponding benefit for insured events that began before January 1, 2023, such periods are not excluded.

Recall how an employer can apply for sick pay.