Sick pay calculation
Employee sick-leave pay calculator
Calculating sick-leave pay for an employer in Lviv or another region while the accounting team works remotely or from another city? Enter the already confirmed earnings base, calendar days, and correct insurance-service percentage. The calculator shows the arithmetic for ordinary illness or a non-occupational injury and stops where special rules or documents are needed.

Preliminary calculation of sick-leave pay
Version 1 applies only to an employee under an employment contract, an ordinary illness or non-occupational injury, and at least six months of service during the last 12 months.
The gross amount subject to SSC has already been checked against employer and registry data. Do not enter only the salary or take-home amount.
Usually, check the 12 calendar months before the month of the insured event; a shorter period of employment means a shorter period.
Exclude only days for valid reasons under Procedure No. 1266, not every day without work at your discretion.
Use the confirmed number of days for one insured event from the e-sick-leave record and the employer’s decision.
Do not confuse this test with general service length for the 50–100% rate. A separate restriction applies when recent service is shorter.
Estimated gross result
Excluding taxes and take-home amountAutomatic result stopped: without a payslip, confirmed days and service data, an amount that looks precise cannot be verified.
How the sick pay amount is determined
For an ordinary illness or injury unrelated to work, average daily earnings are determined from earnings accrued during the calculation period and subject to the unified social contribution. Divide them by the calendar days of employment after excluding documented valid reasons under Procedure No. 1266.
The average received is multiplied by a percentage based on total insurance service: 50%, 60%, 70% or 100%. This is separate from the rule requiring six months of service during the last 12 months. If recent service is shorter, a special cap applies, so the calculator does not apply it automatically.
In an ordinary case, the employer pays the first five calendar days, while the Pension Fund of Ukraine funds benefits from day six. This division of funding does not change the daily formula, but it should be shown separately in the calculation and payment records.
Calculation methodology
Preliminary review methodology
Use only confirmed gross earnings subject to SSC during the relevant calculation period.
Subtract only documented valid reasons under Procedure No. 1266 from calendar days of employment.
We divide the earnings by the resulting denominator and apply the already verified rate of 50%, 60%, 70%, or 100%.
Multiply the exact daily benefit by the calendar days of sick leave without intermediate rounding.
We show the employer-paid first five days and subsequent Pension Fund days separately, without determining taxes or net pay.
Example
Example for an employee of a Lviv employer
An employee of a regional company in Lviv Oblast was ill for 10 calendar days, and the calculation was prepared by a remote accounting team. Confirmed earnings over 365 calendar days were UAH 365,000, there are no exclusions, total insurance service yields 70%, and insurance service in the last 12 months exceeds six months.
- Confirmed earnings: UAH 365,000.00
- Days in the denominator: 365 − 0 = 365
- Insurance record rate: 70%
- Sick leave: 10 calendar days
Average daily salary: UAH 1,000; daily benefit: UAH 700; total: UAH 7,000 gross. First 5 days: UAH 3,500 paid by the employer; next 5 days: UAH 3,500 paid by the Pension Fund of Ukraine.
The example does not confirm the earnings components, insurance service, taxes, or payment date. If accounting operates outside Lviv, address the inquiry to the employer legal entity, not only an external accountant.
Documents for reconciliation
- An e-sick-leave certificate with its status, number, reason for incapacity, and confirmed dates.
- Pay statements for the months in the calculation period showing gross payments and social security contributions.
- Accounting breakdown: earnings, calendar and excluded days, average earnings, and service-based percentage.
- OK-5 or OK-7 certificate to reconcile paid contributions and insurance record.
- The employer’s decision to award the payment and the calculation application submitted to the Pension Fund of Ukraine.
- Pay statement and bank statement showing accruals, deductions, and the actual payment separately.
- Written request to the employer legal entity and response from remote or external accounting.
Frequently asked questions
Who pays for sick leave lasting ten days?
For an ordinary illness or non-work-related injury, the employer pays the first five calendar days, and the Pension Fund of Ukraine funds benefits from day six. The split is different for an occupational accident.
How does total insurance service differ from six months during the last year?
Total insurance record determines a rate of 50–100%. Separately check whether there are at least six months of insurance record in the 12 months before the insured event; if not, a special cap applies.
Can salary from a bank statement be used?
No. Gross earnings subject to the unified social contribution are required, broken down by calculation period. A transfer to a card already includes deductions and may combine different payments.
Why does the calculator not calculate taxes and take-home pay?
The tool is intended to check the basic gross arithmetic for sick-leave payments and their funding sources. Taxes, exemptions, and other deductions should be checked separately against the pay statement.
What changed on May 1, 2026?
Resolution No. 533 updated Procedure No. 1266 concerning documents and register data for concurrent employees and persons engaged in business or other activity at the same time. These cases should not be calculated in a simplified way.
Where to turn in Lviv region if the payment is not corrected?
First submit a written request to the employer regardless of where its accounting department is located. For the insured portion, use the official Pension Fund channels and the Main Department of the Pension Fund in Lviv region; in a dispute with the employer, assess the employment claim and court deadline.
Resources for your situation
Calculations and checks
Guidance and instructions
Official sources
- Law of Ukraine No. 1105-XIV “On Compulsory State Social Insurance”Defines eligibility for benefits, insurance record, payment rates, and special cases.
- Procedure for Calculating Average Earnings No. 1266Regulates the calculation period, earnings, calendar days, exclusions, and average daily amount.
- Procedure for Paying the First Five Days of Temporary Incapacity No. 440Regulates the employer-funded payment for the first five days of ordinary incapacity for work.
- Resolution of the Cabinet of Ministers of Ukraine No. 533 dated 29.04.2026As of May 1, 2026, updated Procedure No. 1266, including confirmation of data for concurrent employment and business activity.
- Law of Ukraine “On the State Budget for 2026” No. 4695-IXSets the minimum wage and maximum unified social contribution base for 2026.
- Pension Fund of Ukraine: update to Resolution No. 1266Explains the 2026 changes to earnings evidence for certain categories of insured persons.
- Pension Fund of Ukraine: benefit amount based on insurance serviceLists rates of 50%, 60%, 70%, and 100%, as well as cases of full payment regardless of length of service.
- Prepared
- The methodology was prepared by the website editorial team based on official sources.
- Important
- The tool provides a preliminary result and does not replace analysis of the electronic sick-leave certificate, registry data, and employer documents.
Current as of . The calculation is preliminary and depends on the documents and circumstances.
Free initial consultation
Sick-leave payments do not match the documents?
We can help an employee in Lviv or Lviv Region reconcile the e-sick-leave record, OK-5/OK-7, the remote payroll calculation, and calculation application to the Pension Fund, then prepare a specific request for correction.
- the calculator result can serve as a reference for a conversation
- documents, deadlines, or contract terms may change the conclusion
- briefly describe the circumstances in the form if needed