Tax and accounting insights for Ukraine
26.06.24
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The right of non-resident sole proprietors to receive sick leave

My husband is a citizen of Georgia, an entrepreneur who has been working in Ukraine for 5 years. Is he eligible for sick leave benefits?

Yes, he is.

Insured persons, including foreigners residing in Ukraine, are entitled to insurance payments for temporary disability insurance.

This right arises with the occurrence of an insured event during the period of work (including the probationary period and the day of dismissal), entrepreneurial and other activities, unless otherwise provided by law (Article 12(1) of the Law of Ukraine "On Compulsory State Social Insurance").

To learn how to create an e-sick leave certificate through the web portal of the Pension Fund of Ukraine, please follow the link.

Pension Fund in Donetsk region

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