The Law on Crediting Insurance Record for the Period of Forced Absence Has Entered into Force

On 26 January 2026, Law No. 4697-IX “On Amendments to Certain Laws of Ukraine Regarding the Inclusion of the Period of Unlawful Dismissal in the Insurance Record” entered into force.

As a reminder, the Verkhovna Rada adopted the Law on 3 December 2025.

The Law provides for the inclusion of the period of forced absence in the insurance record where such absence was caused by unlawful dismissal. The document applies to employees reinstated by a court decision, provided that the employer has paid insurance contributions for the period of forced absence in the amount established by law.

In addition, amendments have been introduced to the Law of Ukraine “On the Collection and Accounting of the Unified Contribution to Mandatory State Social Insurance.”

From now on, insurance contributions shall be accrued on amounts paid for the period of forced absence or on wage differences following dismissal and shall be paid simultaneously with the receipt of funds intended for such payments.

Furthermore, the Law provides for compensation to Members of Parliament of the Verkhovna Rada of the ninth convocation for unused days of annual paid leave in 2026, regardless of the general provisions of the Labour Code of Ukraine and the Law of Ukraine “On Leave.” These provisions of the Law entered into force on 26 December 2025.