Maternity benefits for female sole proprietors in 2025: conditions, amounts, and application

Female sole proprietors in 2025 are entitled to maternity benefits provided they have paid social security contributions. Find out how to apply for benefits, what documents to prepare, and how to avoid being denied benefits.

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In 2025, Ukrainian women who are self-employed as individual entrepreneurs (FOP) will be eligible for financial assistance for pregnancy and childbirth, known as maternity benefits. To qualify, they must meet a number of conditions and submit the relevant documents in a timely manner. In this article, we explain who is eligible for assistance, how it is calculated, where to apply, and what legal nuances are important to consider.

Who is eligible for maternity benefits in 2025?

An individual entrepreneur is eligible for pregnancy and childbirth assistance if they meet two key conditions:

1. Regular payment of the single social contribution (SSC) for the last six months before going on maternity leave.

2. Availability of a sick leave certificate issued in accordance with the standards established by the Ministry of Health.

In other words, it does not matter whether the individual entrepreneur has been on maternity leave before or whether this is her first pregnancy — the main thing is that the specified financial and documentary conditions are met.

How is the amount of assistance calculated?

The amount of payments directly depends on the average monthly income of the entrepreneur from which the SSC was paid, as well as on the duration of the maternity leave.

Typical maternity leave terms:

● 126 calendar days — in normal cases (70 days before childbirth and 56 after);

● 140 days — in case of complicated childbirth or multiple pregnancies.

Formula for calculating benefits: Amount of benefits = (income for the last 12 months / 365) × number of days on maternity leave

Important to know: The amount of the payment cannot exceed the maximum base for calculating social security contributions (15 minimum wages). At the same time, it cannot be less than the minimum amount of benefits established by the state.

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Where to apply for maternity benefits for sole proprietors?

Starting in 2023, the functions of registering and paying maternity benefits have been transferred from the Social Insurance Fund (SIF) to social protection authorities. This means that you need to apply to:

● the Administrative Services Center (ASC);

● or to the authorized representatives of the Ministry of Social Policy at the place of registration.

Procedure for applying for assistance: step-by-step instructions

1. Obtain a sick leave certificate. It is issued by a women's clinic from the 30th week of pregnancy. The document can be in electronic or printed form.

2. Prepare a package of documents:

→ Ukrainian passport;

→ identification code (RNOKPP);

→ extract from the Unified State Register (EDR) or registration certificate;

→ extract from the taxpayer's electronic account with data on the payment of social security contributions;

→ sick leave certificate (electronic or printed).

3. Submit an application to the social protection authority:

→ in person — at the nearest ASC;

→ or via the mobile app “Dія” (if technically available at the time of submission).

Deadline for submission of documents and payment

● Documents must be submitted no later than 12 months from the start of maternity leave.

● Payment is made in a single installment for the entire period.

● The application is reviewed within 10 business days.

Special features of submitting documents for sole proprietors under the simplified system

Sole proprietors operating under groups 1-3 of the simplified taxation system are fully entitled to receive assistance, regardless of their actual income or tax burden. The main thing is to pay the unified social tax (ESV) on time, at least in the minimum amount.

This means that even if you have zero income, you are still entitled to maternity benefits if you have been paying contributions to the Pension Fund regularly.

To avoid rejection or delays in payments, Visit Ukraine lawyers advise you to check your tax situation in advance:

● Make sure you don't have any outstanding social security contributions. Even a small overdue amount can lead to rejection.

● Set up an electronic taxpayer account on the State Tax Service website — this makes it much easier to collect and submit documents.

● Keep proof of social security contributions for each month — this is your main proof of entitlement to benefits.

If you are preparing for maternity leave and are unsure about how to fill out the documents or have tax issues, contact the business lawyers at Visit Ukraine. Our specialists provide advice and assistance in obtaining maternity benefits for sole proprietors, help avoid mistakes, and ensure compliance with all legal requirements.

We remind you! Tax holidays, long-term illness, mobilization, and other valid reasons for exemption from military tax. Read about the conditions under which individual entrepreneurs (FOPs) can be exempted from paying military tax in our previous article.

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