Amendment of the Convention for the Elimination of Double Taxation

On April 27, the Ministry of Health of Ukraine by Order No. 963 approved amendments to the Instruction on the procedure for issuing documents certifying temporary disability of citizens (approved by order of the Ministry of Health of 11/13/2001 No. 455).

The main changes are the following:

1) a possibility to issue a temporary disability leave remotely during the quarantine period:

for the period of measures aimed at counteracting COVID-19, the issuance of temporary disability leaves may be carried out by a doctor on the basis of request and a patient’s interview by phone with a mandatory entry on the medical record.

2) a possibility to issue a temporary disability leave for persons who were temporarily suspended from work in connection with quarantine, including:

a. persons whose work is related to public services;

b. persons who have been in contact with patients with COVID-19;

c. persons who were required to be on self-isolation (at the same time being healthy) – this applies, among others, to persons over 60 years of age.

The changes will allow these persons, including those over 60 years old, and those who have been suspended from work, to receive payments from the Social Insurance Fund for Disability, based on the temporary disability leave.

Those employees who were required to isolate themselves, from the 6-th day of self-isolation are entitled to apply for disability benefits from the Social Insurance Fund in the amount of 50% of their average earnings, regardless of length of job tenure, during the entire period of quarantine.

In order to perform this, the employees, who were on self-isolation, in particular those over 60 years of age, should apply to their doctor.

As you may recall, according to Part 2 of Art. 22 of the Law “On National Social Insurance” with amendments of 03/18/2020, assistance for temporary disability due to illness, stay in medical institutions or on self-isolation under medical supervision in connection with measures aimed at counteracting COVID-19 is paid by the Social Insurance Fund for persons starting from the 6-th day of temporary disability for the entire period until disability is rehabilitated or until permanent disability is established.

According to Part 1 of Art. 31 of the Law “On National Social Insurance”, a temporary disability leave,issued in the established manner, is the basis for assigning temporary disability benefits.

According to Part 2 of Art. 24 of the Law “On National Social Insurance” for people in health care facilities, as well as on self-isolation under medical supervision in connection with measures aimed at counteracting COVID-19, as well as the localization and elimination of outbreaks and epidemics, temporary disability assistance is paid in the amount of 50% of the average wage (income) regardless of the length of job tenure.