January 17, 2022 · 6 min read
The period of pregnancy, childbirth, and childcare is important for every woman. From the beginning of pregnancy or closer to childbirth, women start thinking about maternity leave. For the employer, this is also important — it is necessary to find a replacement for the employee going on leave and to correctly process all documents. Therefore, it is important to understand what "maternity leave" is, how long it lasts, and how it is processed.
Maternity Leave: Who is Entitled to It
In fact, the concept of maternity leave consists of not one, but several types of leave.
Only a woman preparing to become a mother can take maternity and childbirth leave. However, other family members can also use it: the father, grandmother, grandfather, or other relatives who are actually caring for the child. This also applies to persons who have adopted or taken a child into guardianship, or one of the foster parents or educators. Such an opportunity appeared after the entry into force of the Law of Ukraine dated 09.05.2021 "On Amendments to Certain Legislative Acts of Ukraine Regarding Equal Opportunities for Mother and Father in Childcare". Maternity leave for men is also provided for by this law.
After the adoption of this law, a new type of social leave appeared in Ukraine — leave upon childbirth. This is a one-time paid leave lasting up to 14 calendar days (excluding holidays and non-working days). One of the family members can use it:
- a husband whose wife has given birth to a child;
- the child's father, if he is not married to the mother but they live together, share a common household and rights;
- a grandmother, grandfather, or other adult relative caring for the child, if the child's mother or father is a single mother or father.
On our YouTube channel "Biznesuy" you can watch an interesting video on the topic of electronic employment records:
Maternity Benefits: Who Can Receive Them
Childbirth is, one way or another, accompanied by certain financial expenses. Therefore, for expectant mothers, receiving pregnancy and childbirth benefits before the baby's birth is a very convenient option. From one maternity leave to another, payments continue to be accrued according to the general procedure.In practice, many questions arise regarding benefits: who they are accrued to, by whom and when they are paid, how they are calculated, etc. Let's get the answers right now.
According to the Law of Ukraine "On Compulsory State Social Insurance", maternity benefits can be received by:
- insured persons working under an employment contract (agreement) or other grounds provided by law — within the nearest period established for salary payment after the day of benefit assignment;
- voluntarily insured persons, insured persons working under a civil law contract, engaged in entrepreneurial or other activities within ten days after the benefit assignment.
Maternity Benefit Amounts in 2024
The minimum monthly maternity benefit amount cannot be less than the minimum wage (from April 2024 — UAH 8,000). The maximum amount must not exceed the maximum base for calculating the single social contribution, which is 15 minimum wages (UAH 120,000).Non-working women receive maternity benefits in the amount of 25% of the monthly subsistence minimum for an able-bodied person (from January 2024 — UAH 2,920).
How Long Does Maternity Leave Last
Financial assistance is provided based on a sick leave certificate issued to the employee from the 30th week of pregnancy. In total, 126 calendar days are paid: 70 days before the estimated due date and 56 days after childbirth. The week maternity leave begins depends on medical indicators, but standardly — at the 30th week.The duration of paid leave due to pregnancy and childbirth can be extended by 14 days in case of complicated childbirth or the birth of two or more children.
For women belonging to categories I-IV of those affected by the Chornobyl disaster, assistance is paid for 180 calendar days (90 days before childbirth and 90 days after). It is important to know if it is possible to go on maternity leave earlier than the 30th week if there are special circumstances.
Persons who have adopted or taken a child into guardianship within two months of their birth receive assistance for the period from the day of adoption or establishment of guardianship until the completion of
| No. | Category of person taking leave due to pregnancy and childbirth | Duration of leave |
| 1 | Women in all other cases, except sub-paragraphs 2-4 (general cases) | 126 calendar days (70 days before the estimated due date and 56 days — after childbirth) |
| 2 | Women with complicated childbirth; birth of two or more children | 140 calendar days (70 days before the estimated due date and 70 days — after childbirth) |
| 3 | Women of categories I-IV of persons affected by the Chornobyl disaster | 180 calendar days (90 days before the estimated due date and 90 days — after childbirth) |
| 4 | Persons who have adopted or taken a child into guardianship within two months of their birth | From the day of adoption or establishment of guardianship — until the end of 56 calendar days after childbirth |
Is Maternity Leave Included in Insurance and Employment Records
UHY Prostir specialists in accounting outsourcing are always aware of changes in legislation.In practice, the question often arises whether maternity leave is included in the insurance record, as well as in the accrual of annual basic leave. What balance of unused leave will an employee have after returning to work, considering the period spent on maternity leave? And also, whether maternity leave is included in the employee's insurance record.
Here, everything is unambiguous: the period of leave due to pregnancy and childbirth is counted towards the length of service that grants the right to annual basic leave; the period of childcare leave is not. Maternity leave up to 3 years does not affect the accumulation of basic leave. This procedure is established by the Law of Ukraine "On Vacations".
However, both periods are included in the insurance record:
- Leave due to pregnancy and childbirth — insurance contributions are paid by the employer.
- Childcare leave until the child reaches three years of age — the insurers are the labor and social protection authorities that pay such assistance to the employee.
You can find up-to-date information regarding your insurance record on the web portal of electronic services of the Pension Fund of Ukraine.
