Rules and Management of Sick Leave in 2026
What is sick leave?
Definition of sick leave:
Sick leave is a paid absence that an employee may take if they become unable to work due to illness or an accident. This period may last up to a maximum of 15 working days in a calendar year and is financed by the employer. During sick leave, the employee does not receive their full salary but 70% of it. This legal institution covers the initial phase of incapacity for work; therefore, if the illness lasts longer, after the expiry of the 15 days, sickness benefit provided by the social security system comes into effect. The rule applies equally to all employees, regardless of whether they work full-time or part-time.
What is the difference between sickness benefit and sick leave?
The difference between sick leave and sickness benefit often causes misunderstanding. Sick leave is financed by the employer and is granted for a maximum of 15 working days in a calendar year. During this time, the employee receives 70% of the absence pay. If the illness lasts longer, after the expiry of the 15 days, the employee becomes entitled to sickness benefit, which is paid by health insurance. The amount and basis of sickness benefit differ from those of sick leave, and at this point the costs are no longer borne by the employer but by social security.
Sick Leave: 2026
In 2026, sick leave will continue to amount to 15 working days per year. This entitlement applies to each calendar year from 1 January to 31 December and cannot be carried over to the following year.
Amount and calculation of sick leave
Amount of sick leave
For the duration of sick leave, the employee receives 70% of their absence pay. This is precisely regulated by the Labour Code. The cost of sick leave is borne entirely by the employer, and the entitlement is uniformly 15 working days per year for every employee. Neither the employer nor the employee may deviate from this rule.
How much sick leave is granted?
In a calendar year, every employee is entitled to 15 working days of sick leave, regardless of the form of employment. The entitlement is always linked to the calendar year and cannot be carried over to the following year. If the employment relationship begins during the year, the employee is only entitled to sick leave on a pro-rata basis. For example, if someone starts work in July, half of the 15 days, i.e. 7–8 days, may be granted.
Sick leave for pensioners
Under the Labour Code, pensioners are also entitled to 15 days of sick leave (in the same way as non-pensioners).
Sick leave for sole proprietors
In the case of sole proprietors, the institution of sick leave cannot be interpreted, as they are their own employers. There is no 15-day entitlement financed by an employer for them. If they become unable to work, they may be entitled to sickness benefit, but only if they regularly pay health insurance contributions. Therefore, for self-employed persons it is particularly important to monitor health insurance coverage and the proper payment of contributions.
Calculation of pro-rata sick leave
If the employment relationship does not last for the entire year, sick leave days are granted on a pro-rata basis. For example, if someone establishes an employment relationship in August, instead of the annual 15 days, they are only entitled to the proportionate part of it. The exact calculation depends on the month of commencement, and it is the responsibility of the employer or the HR department to determine it. This rule ensures that each employee receives the days they are entitled to based on their actual employment period.
Sick leave related to child care
Many people mistakenly believe that sick leave is granted in the event of a child’s illness. In reality, in such cases the employee is entitled to child care sickness benefit, which may be claimed under separate legislation. Therefore, this does not count towards the annual 15-day limit. The rules for absence related to child care differ, so parents are advised to obtain information in advance.
Sick leave during pregnancy
The general rules of sick leave also apply to pregnant employees. However, if the reason for incapacity for work is specifically a pregnancy-related medical condition – for example, a high-risk pregnancy – then the employee is entitled not to sick leave but to sickness benefit. This is an issue affecting many expectant mothers, and understanding the available benefits is key to safe preparation.
Basis of sick leave (calculation of absence pay)
The benefit paid during sick leave is not a health insurance benefit but is paid by the employer. For the duration of sick leave, 70% of the absence pay is due, and this amount is subject to tax and social security contributions.
Absence pay must be calculated taking into account the basic salary and fixed allowances applicable at the time of payment, as well as performance-related pay and wage supplements paid during the last 6 months preceding the due date (the reference period). For the duration of sick leave, 70% of the absence pay is payable.
Applying for sick leave
Sick leave is always granted based on a medical certificate. Although the employee is not required to submit a separate application, they are obliged to provide the medical certificate or electronic confirmation to their employer. This ensures that the employer can correctly account for the absence and pay the appropriate amount of benefit. During sick leave, the employee must cooperate with the employer, for example by regularly providing information on the duration of incapacity for work.
Where should the sick leave claim be submitted?
The certificate of incapacity for work must be submitted by the employee directly to the employer, as the employer accounts for the paid days of sick leave.
Certification of sick leave
Medical certificate for sick leave
Sick leave must be certified by a medical document that includes the start and end dates of the incapacity for work, as well as the nature of the illness according to the relevant ICD code. The absence of an official certificate may result in the loss of the benefit; therefore, it is extremely important that the employee presents the appropriate documentation in a timely manner in all cases.
Sick leave retroactively
It may occur that the employee is only able to report the existence of their illness at a later time. In such cases, the doctor may issue a retroactive certificate of sick leave, but strict rules apply: generally, the certificate may only be issued retroactively for a maximum of 3–5 days. Beyond this period, the benefit may be lost; therefore, employees are advised to notify their employer of incapacity for work as soon as possible.
Payment of sick leave
Payment of sick leave is always the responsibility of the employer, as the employer bears the cost of the first 15 days of incapacity for work. The amount paid is 70% of the employee’s absence pay, which the employee receives at the time of monthly salary payment. This ensures that in the case of short-term illnesses there is no significant loss of income, while at the same time encouraging a prompt return to work.
Deadline for payment of sick leave
The deadline for paying sick leave is aligned with the usual salary payment date. In practice, this means that the employee receives the amount due for sick leave at the same time as their monthly salary. In contrast, in the case of sickness benefit, if the employer is not a social security paying agent, the benefit is determined and transferred to the employee by social security, which may involve a longer administrative process. As a result, the employee may only receive the support weeks later. If the employer is a social security paying agent, the benefit must be accounted for and paid to the employee within 8 days following receipt of the medical certificate.
Differences between payment of sick leave and sickness benefit
The main difference between the payment of sick leave and sickness benefit lies in who bears the cost: sick leave is financed by the employer, while sickness benefit is covered by health insurance. The sick leave entitlement typically covers the first 15 days of incapacity for work, after which the employee becomes entitled to sickness benefit. In practice, this means that in the case of short-term illnesses, the employer provides income replacement, while the costs of longer-term incapacity for work are borne by state health insurance. This system creates a balance between employer responsibility and the role of social security.
Taxation of sick leave
Sick leave amounts to 70% of the employee’s absence pay and is taxed as salary, meaning that the same rules apply as for regular wages. This means that the employer deducts personal income tax and social security contributions in the usual manner and also pays the employer’s contributions. The Labour Code precisely stipulates that during sick leave the employee is not entitled to full pay; however, the 70% benefit provides adequate financial security during the period of incapacity for work. The aim of this system is to ensure that an employee’s health condition does not completely endanger their livelihood, while also encouraging a prompt return to work.
Contributions related to sick leave
During sick leave, the employer pays social security contributions and social contribution tax in the same way as for regular wages. As a result, the period of sick leave counts as a full insurance period and is included in pension entitlement, and it may serve as a basis for calculating other social security benefits, such as sickness benefit or benefits related to childbearing. This is an important guarantee for the employee: incapacity for work does not result in a long-term disadvantage in the insurance relationship.
Tax on sick leave
The benefit paid during sick leave qualifies as taxable income, meaning that personal income tax applies to it. As a result, the net amount is lower than regular wages, since deductions are made from the 70% absence pay. It is important to understand that although the amount received is reduced, the employee remains insured from a social security perspective, which preserves their rights and entitlements in the long term.
Accounting for sick leave
Sick leave is accounted for as part of monthly payroll processing. The certificate issued by the doctor contains the exact duration of incapacity for work, based on which the employer accounts for the eligible days. The sick leave benefit is transferred together with wages, so the employee receives it on the usual payday. Some employers also use electronic systems to record sick leave, which facilitates the process and ensures accurate accounting.
Employee resignation during sick leave
Employee resignation during sick leave is fully permitted. If the employee wishes to terminate their employment relationship, they may do so even during incapacity for work. The notice period begins according to the usual rules; therefore, the fact of sick leave does not prevent the employee from resigning. This ensures freedom and self-determination for the employee even when they are ill.
Employer termination during sick leave
The employer’s position is different: the law expressly prohibits giving notice of termination during sick leave. This protection against dismissal safeguards the employee from being placed at a disadvantage due to their health condition. Termination is only lawful once the period of sick leave has ended and the employee is again fit for work.
Sick leave during probation period
The probation period is a special legal relationship during which either party may terminate the employment relationship with immediate effect and without justification. Therefore, sick leave during the probation period does not provide special protection against dismissal for the employee. During probation, the employer may decide to terminate the employment relationship at any time, even during the employee’s incapacity for work. However, sick leave may still be granted during probation if the employee meets the conditions; that is, for the duration of incapacity for work, they are entitled to 70% of the absence pay.
Does sick leave count towards pension entitlement?
The amount paid during sick leave counts as insurance time and therefore provides full pension entitlement. The employer pays the contributions during this period as well, so the employee does not need to worry about losing time relevant for pension purposes due to incapacity for work. This is important because every insurance period counts when calculating pension entitlement.
Sick leave during the notice period?
If the employee becomes unable to work during the notice period, special rules apply. Termination during sick leave creates a specific situation, as the notice period cannot run uninterrupted.
Incapacity for work (sickness benefit or sick leave) during the notice period does not extend the notice period.
Is sick leave granted for weekends?
Sick leave is accounted for in working days, so a common question is whether sick leave is granted for weekends. The answer is generally no, as sick leave may only be granted for scheduled working days. However, if the work schedule is continuous and the employee would normally work on weekends according to the schedule, sick leave may also be granted for those days. This is particularly true for employees working in multi-shift or uninterrupted work schedules, where weekend days also count as working days.