At the end of 2022, a decision was made to liquidate the Social Insurance Fund. The Pension Fund of Ukraine is engaged in the appointment of all social payments and subsidies. This also applies to sick pay..

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Specialists of the “Legal Adviser for IDPs” explained whether FLPs are entitled to sick leave.

In accordance with the Law "

This means that every entrepreneur, regardless of what taxation system he is on, is obliged to pay for himself the ERUs - a single social contribution, part of which goes to the so-called "

Therefore, individual entrepreneurs who are paid ERUs and do not have debts for its payment are entitled to receive “sick leave” payments from the Pension Fund of Ukraine in case of illness.

How can an entrepreneur get sick leave?.

Consult a doctor, because the basis for the appointment of temporary disability benefits is a certificate of disability issued in the prescribed manner. A doctor in the electronic health care system generates a medical report on temporary disability, which is sent online to the electronic register of disability sheets of the Pension Fund, where an electronic sick leave certificate is immediately formed.

Make an application-calculation in the form. To the application-calculation should be added a certificate from the tax office on the absence of arrears in the payment of ERUs or copies of receipts confirming the payment of ERUs for the last year before the onset of temporary disability, a written notification with account details for crediting payments for temporary disability.

Submit an application-calculation to the service center of the GU PFC of the region.

Or prepare and submit an application-calculation in electronic form on the PFU portal.

In case of illness, the first five days of sick leave are paid at the expense of FOP, and starting from the sixth day - at the expense of insurance funds. If the application-calculation is executed correctly, the PFU pays the sick leave within three days.

How much sick leave is paid.

The amount of payments for temporary disability depends on the available insurance experience of the individual entrepreneur:.

50% of the average daily income - if the insurance period is up to 3 years;

60% of the average daily income - if the insurance period is from 3 to 5 years;

70% of the average daily income - if the insurance period is from 5 to 8 years;

100% of the average daily income - if the insurance period is more than 8 years.

FLP independently calculates its sick leave. To do this, you need to calculate the average daily income, the amount for which the ERUs were calculated for the last 12 months before the onset of the disease, / (divide) by the calendar days of entrepreneurial activity (365/366 days).

Days when a person was on sick leave or on maternity leave are not taken into account..

For individual entrepreneurs on a simplified system, if ERUs were paid from the minimum wage, income equal to the minimum wage is used in the billing period.

For individual entrepreneurs in the general system, ERUs are paid from net income, therefore, net income is taken for calculations. If there was no income, or it is less than the minimum wage, the minimum wage is taken for calculation.

Recall how in 2023 benefits are paid to employees with temporary disability. The basis for the appointment of temporary disability benefits is a certificate of incapacity for work.