Childcare Leave up to three years: how not to lose social benefits and pension insurance record

From 1 January 2026, legislative amendments concerning childbirth benefits entered into force in Ukraine. These changes provide for an increase in the amount of financial assistance, but at the same time affect the procedure for accrual of insurance record during parental leave for childcare.

It is important to remember: childcare leave until the child reaches three years of age guarantees job retention but is unpaid. This may affect social insurance coverage and future social guarantees.

How the system worked before 1 January 2026

Before the amendments, parents of newborns were entitled to a total benefit of UAH 41,280, which was paid as follows:

• UAH 10,320 — as a one-time payment;
• UAH 860 — monthly for 36 months (until the child reached three years of age).

An important nuance was that throughout the entire period of monthly payments, the Pension Fund paid the Unified Social Contribution (USC) on behalf of the parent who was actually caring for the child.

As a result, the period of childcare leave was counted toward the person’s insurance record.

What changed from 1 January 2026

From 2026, childcare benefits:

• are granted only until the child reaches one year of age;
• are paid in a larger amount than before.

However, the Unified Social Contribution is now paid by the state only for the period during which the benefit is received — that is, only until the child turns one year old.

What this means in practice

If one of the parents decides to remain on childcare leave from the child’s first to third year of life:

• the state does not pay the Unified Social Contribution for this period;
• this time is not counted toward the insurance record unless contributions are paid voluntarily.

What the unified social contribution affects

Payment of the Unified Social Contribution ensures entitlement to:

• sick leave payments;
• maternity benefits;
• social payments in case of job loss or suspension of the employment contract;
• accrual of insurance record for future pension purposes.

Additionally, failure to pay the Unified Social Contribution may affect eligibility for housing subsidies, basic social assistance, and other forms of social support.

Can the insurance record be preserved during childcare leave?

Yes, this is possible. Legislation provides for a mechanism of voluntary participation in the system of mandatory state social insurance.

A person may:

• independently pay the Unified Social Contribution for themselves;
• or pay contributions on behalf of a non-working family member.

Currently, two types of voluntary participation agreements are предусмотрені:

1)Agreement for future periods — concluded for at least one year and предусматриває monthly payment of the Unified Social Contribution.

2)Agreement for past periods — allows a one-time payment of contributions for periods when the person was not insured (but not earlier than 1 January 2004).

The minimum amount of the Unified Social Contribution:

• in case of monthly payment in 2026 — UAH 1,902.34;
• in case of a one-time payment for past periods — the minimum contribution applies with a coefficient of 2.

Thus, one parent may remain with the child during the crucial early years of life, while the other may support the family’s social guarantees through voluntary payment of the Unified Social Contribution. This makes it possible to preserve the insurance record and maintain entitlement to social protection in the future.

This informational material was created within a project implemented by the Danish Refugee Council (DRC) with financial support from the Government of the United States of America. The views and opinions expressed are those of the author(s) only and do not necessarily reflect the views of the Government of the United States of America or DRC. Neither the Government of the United States of America nor DRC can be held responsible for the content of this material.