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Maternity payments for sole proprietors
How to arrange maternity payments for an individual entrepreneur?
Registration of maternity benefits for individual entrepreneurs in Ukraine is a clearly regulated procedure, which is based on the insured person’s right to social protection. If you are interested in how to register maternity benefits for an individual entrepreneur, the lawyers of the law firm “Prikhodko&Partners” can help you with this. You can order consultation and legal support from us on this matter.
The legal right of an individual entrepreneur to receive pregnancy benefits
In accordance with current legislation, in particular the Law “On compulsory state social insurance”, private entrepreneurs have the same opportunity to receive financial support from the state as employees.
The main condition for the emergence of such a right is the status of an insured person, which the entrepreneur acquires by paying a single contribution to mandatory state social insurance.
When answering the question of how to arrange maternity payments for an individual entrepreneur, it is important to understand that all female entrepreneurs have the right to maternity payments, regardless of the chosen taxation system – both the simplified and general systems, provided that there is no arrears in payment of contributions.
Even during the period of martial law, when payment of a single contribution became voluntary for certain groups of entrepreneurs, the right to receive payments is preserved only if funds are actually paid for the relevant months of the billing period.
Criteria for calculating the payment
The criteria for calculating the payment are based on the length of the insurance period and the amount of income from which the single social contribution was paid. The main document certifying the right to receive benefits is an electronic certificate of incapacity for work, formed in accordance with the established procedure. It is usually opened at the 30th week of pregnancy and lasts 126 calendar days. However, in cases of complicated childbirth or the birth of 2 or more children, the duration of the leave increases to 140 days.
The amount of the benefit is 100 percent of the average daily income and does not depend on the total length of service, if the entrepreneur has paid contributions for at least 6 months in the last 12 months before the insured event. If this length of service is less, the amount of the benefit is limited to the actually paid contribution, but cannot be greater than the amount of the benefit calculated from twice the minimum wage, and not less than the amount of the benefit calculated from the minimum wage.
Example of calculating maternity benefits
Let’s consider a practical example of how to issue maternity payments to an individual entrepreneur on a simplified taxation system, who during the calculation period paid a single contribution from the minimum wage. The calculation period is 12 full calendar months of work before the month of going on maternity leave. If during this time the income from which the contribution was paid totals a certain amount, it must be divided by the number of calendar days in this period.
Let’s say that for 12 months, contributions were paid from the minimum wage, which totaled 96 thousand hryvnias for the year. We divide this amount by 365 days, getting an average daily income of approximately 263 hryvnias. Then the resulting figure is multiplied by the number of vacation days, that is, by 126. As a result, the amount of payment will be about 33.1 thousand hryvnias.
The value of the SSC when receiving payments
The importance of the single social contribution in this process is decisive, since it is the only source of forming the insurance period and the base for calculating benefits. Since for individual entrepreneurs on a simplified system the calculation base is often the minimum wage, the amount of payments usually corresponds to the minimum guarantees of the state.
However, the entrepreneur has the right to voluntarily pay a contribution from a larger amount, which does not exceed the maximum allowable amount of the single contribution calculation base. This allows you to legally increase the amount of future maternity benefits. It is important to ensure that the reporting reflects full payment and the absence of penalties or fines, since the presence of a debt of even a few kopecks can block the process of financing the payment by the Pension fund of Ukraine.
Registration of maternity benefits for individual entrepreneurs
| Parameter | Description |
|---|---|
| Who has the right? | Individual entrepreneurs who pay SSC |
| Payment type | Maternity and paternity benefits (maternity leave) |
| Condition of receipt | Availability of paid SSC (single social contribution) |
| Who pays? | Pension fund of Ukraine (formerly the Social insurance fund) |
| Payment amount | Depends on the amount of SSC paid (minimum – from the minimum wage) |
| Duration of payments | 126 calendar days (140 for complicated childbirth, 180 for multiple pregnancies) |
| Required documents | Sick leave (electronic), application, certificates of payment of SSC |
| Where to apply | To the territorial body of the Pension fund or through the electronic office |
| Submission deadline | Within 12 months from the date of the end of the sick leave |
| Consideration period | Up to 10 business days |
| Method of receipt | To the bank account of an individual entrepreneur |
| Common problems | Non-payment of SSC, errors in sick leave, lack of reporting |
| Do I need a lawyer? | Not required, but helps avoid refusal and delays |
Typical grounds for refusal
Typical reasons for denial of assistance are most often related to technical or administrative errors. For example, these are:
- failure to pay a single social contribution for the months of the billing period or the presence of tax debt;
- situations when the electronic sick leave was not properly issued by a medical institution;
- cases when the data in the register of insured persons does not match the taxpayer’s data;
- an error in the document itself that the entrepreneur submits to the Pension fund through his personal account.
Regarding the last of the mentioned points, an incorrectly specified period, an incorrect number of days, or an error in the bank details of a special account that should be opened exclusively for the transfer of social benefits can become a problem.
How to arrange maternity payments for an individual entrepreneur: legal support for the process
Legal support of the process allows you to:
- avoid many pitfalls;
- ensure timely receipt of funds;
- do not study the Pension fund’s instructions and current tax rules on your own, because a lawyer will familiarize you with them.
Therefore, with professional support, it will be much easier for you to act.
What information can you get at a consultation?
Qualified consultation will help you correctly calculate your average daily income, correctly fill out the calculation application, and submit your reports on time.
What are the features of legal support in such cases?
A lawyer can help in a situation where disputes arise with regulatory authorities regarding the crediting of seniority or the legality of the refusal to pay. Given that the procedure for submitting documents is now fully digitalized, it is important to have skills in working with an electronic digital signature and the electronic services portal. Proper preparation of documents and monitoring of the status of tax payments guarantee that a woman entrepreneur will receive full financial support provided by the state for the period of maternity. The task of a specialist is to properly support this process.
To order the appropriate services, fill out the feedback form on our website.
Calculate the cost of services
1 question
Have you paid SSC as an individual entrepreneur in the last 12 months?
2 question
Are you officially registered as an individual entrepreneur at the time of registration of maternity benefits?
3 question
Have you applied to the authorities for maternity benefits?
What affects the amount of assistance?
Payment of the single social contribution is the basis of everything. If the individual entrepreneur paid the single social contribution (minimum for himself) – he is entitled to assistance. If he did not pay – there will be no assistance. Important: there must be a payment for 6+ months during the last 12. Assistance is calculated from the average income from which the single social contribution was paid. If the minimum single social contribution was paid – there will be a minimum assistance. If the single social contribution was paid from a larger base – the assistance is greater.
Why might they refuse payments?
They may be refused for the following reasons: 1) the conditions for payment of the single social contribution have not been met; 2) the application has been filled out incorrectly.
What is the maximum amount of maternity pay an individual entrepreneur can receive?
The maximum amount of temporary disability benefits per month is limited by the marginal base for calculating the single social contribution from which insurance contributions were actually paid. Accordingly, in 2026, the maximum average daily amount of benefits is: UAH 172,940 ÷ 30.44 = UAH 5,681.34.
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