State Tax Service of Ukraine reminds: paid leave for pregnant women and employees with children is financed through official employment and tax payments.
If work is declared, the employer:
- accrues and pays personal income tax (18%),
- withholds military levy (5%),
- pays single social contribution (22%) for each employee.
Official employment guarantees:
- paid leave in connection with pregnancy and childbirth (70 days before and 56 days after the childbirth, more – in case of complications or the birth of two or more children);
- one-time paid leave upon the birth of a child (up to 14 days for father or other relatives caring for the child);
- leave to care for a child (up to 3 or 6 years);
- one-time paid leave upon the adoption of a child (56 days or 70 days when adopting two or more children);
- additional annual leave (10-17 days for parents of two or more children under 15 years of age, children with disabilities or adopted children).
Employees who work unofficially deprive themselves of these guarantees, as well as social and insurance benefits in case of illness or maternity leave.
Declared employment and payment of taxes are the key to social protection and financial support at the important moments in life.