Publication date: 06.04.2024
active and purposeful military lawyer with more than 4 years of experience
From January 1, 2023, the Law of Ukraine "On Mandatory State Social Insurance" dated September 23, 1999 No. 1105 - XIV (hereinafter - Law 1105) has been amended, in particular, the first part of Article 22 has been revised, namely, it is written that "insurance payment in connection with temporary loss of working capacity to insured persons who work under the terms of an employment contract (contract), gig contract, other civil law contract and other grounds provided by law, is assigned and carried out at the main place of work (activity) ".
It should be noted that in case of temporary incapacity of the employee, the employer usually makes two payments, except for the cases established by law:
- payment for the first 5 days of incapacity for work, which is paid on account
own funds;
- assistance in connection with temporary incapacity for work at the expense
The pension fund, which is appointed starting from the sixth day of temporary incapacity;
Note: payment of the first five days of temporary incapacity for work in the cases specified in paragraphs 1 and 7 h. 1 st. 15 of Law No. 1105, is carried out at the expense of the employer in accordance with the procedure established by the CMU.
Regarding payment for the first 5 days of temporary disability:
The procedure for payment of the first 5 days of temporary incapacity due to an injury not related to an accident at work, at the expense of the employer. This issue is regulated by Resolution No. 440 of the CMU dated June 26, 2015 (hereinafter – Resolution No. 440). According to p.440 of the Procedure - payment for the first 5 days of temporary incapacity is made at the main place of work of the insured person and at the place of part-time work in the form of material support, which fully or partially compensates for the loss of wages (income).
According to the legislation, the main place of work is the place where the employee works on the basis of the concluded contract and determined by him as the main one in accordance with the submitted application and information recorded in the register of insured persons of the State Register based on it - clause 12, part 1 of Article 1 of the Law "On the collection and accounting of a single contribution to mandatory state social insurance".
The basis for the appointment of assistance in connection with temporary incapacity for work is the certificate of incapacity for work, which is created in the Electronic register of certificates of incapacity for work, which was approved by the order of the Ministry of Health of Ukraine dated June 17, 2021 No. 1234.
The employer receives information about the employee's disability certificate through his policyholder's office on the web portal of electronic services of the Pension Fund of Ukraine. Information regarding the employee's employment relationship with a particular insured is based on data from the Register of Insured Persons.Errors that affect the formation of a sick leave certificate and the basis for payments:
In practice, there are often cases when, on the date of formation of the sick leave, the employer did not submit a notice of employment of the employee, an EWS report, mistakes were made by the personnel services, in particular, the policyholders did not timely consider the applications of the insured persons to change the application regarding the determination of the main place of work, decisions were made to dismiss the employee due to hostilities and the resulting loss of contact with the employer, which in turn leads to conflicts.
