Sickness money and benefit calculator

Sick Leave Certificate "A"

The first 9 days of sick leave are paid by the employer:

• The first day of illness is not paid;
• The second and third day are paid at no less than 75% of the average earnings;
• From the fourth to the ninth day – no less than 80% of the average earnings.

Based on the average earnings, the employer pays only the working days or working hours that should have been worked within the 9 calendar days.

If the reason is a workplace accident, the employer pays 10 calendar days at 80%.

The average earnings are calculated in accordance with Article 75 of the Labour Law.

Sick Leave Certificate "B"

From the tenth day of illness, social security provides a sickness benefit at 80% of the salary from which social insurance contributions were paid.

Average social insurance contributions are calculated over a 12-month period ending 2 months before the start of the sick leave certificate.

The average social insurance contributions per calendar day for calculating the benefit may not exceed 1/365 of the annual maximum amount of the mandatory social insurance contribution object.

The annual maximum amount is:

• In 2025 – €105300.
• In 2026 – €105300.

If a person is continuously ill, the benefit is paid for no longer than 26 weeks from the first day of illness, and no longer than 52 weeks based on the opinion of the State Medical Commission for the Assessment of Health and Working Ability.

If a person is ill with interruptions, the benefit is paid for no longer than 52 weeks within three years.

If a person contracts tuberculosis, the sick leave certificate "B" continues until recovery or until disability is determined.

Care benefit for a sick child for the maximum period of continuous illness:

• If the child is treated on an outpatient basis – for 14 days.
• If the child is in inpatient care – for 21 days.
• Since 2020, if the child has been diagnosed with a severe illness:
  • if the illness is continuous – up to three months,
  • if the child is ill with interruptions – no longer than 3 years within a period of 5 years.
• If the child requires care due to an injury related to a bone fracture – up to 30 days.

If the reason is an occupational disease, the sickness benefit is paid from the first day of illness.

Taxes

Payments for sick leave certificate "A" are subject to social and income tax on general grounds.

As of 1 January 2025, the income tax rate is 25.5%.

Only income tax is withheld from the sickness benefit under sick leave certificate "B".

For persons awarded a service pension, the non-taxable minimum and tax allowances do not apply.

When calculating income tax on the sickness benefit, the non-taxable minimum and allowances per calendar day are determined by dividing the monthly amount by the number of calendar days in the month.

As of 1 May 2025, for working pensioners whose non-taxable minimum is applied proportionally, the VSAA applies the part of the non-taxable minimum attributable to the employer when calculating the tax on the sickness benefit.