Sick pay codes 2026 – what the incapacity codes mean

Sick pay codes are the numerical indicators shown on the medical certificate issued by a doctor, specifying the reason for the employee’s incapacity for work. These codes determine whether the employee is unable to work due to illness, an accident, childcare duties or a high risk pregnancy. The correct code is essential for payroll processing, social security benefits and the accurate calculation of sick pay.

What is a sick pay code?

A sick pay code is an identification number indicated by the doctor on the medical certificate of incapacity. It specifies the reason why the employee has become temporarily unable to work.

The code plays an important role in several areas:

  • it identifies the reason for incapacity,
  • it may influence how sick pay is calculated,
  • it helps employers and payroll teams account for the benefit correctly.

The incapacity for work is always determined by a doctor, who records the appropriate sick pay code on the medical certificate.

Sick pay codes and their meaning

Hungary’s social security system uses several incapacity codes to indicate the underlying cause of absence from work.

Sick pay codeMeaning
1Occupational accident
2Occupational disease
3Road traffic accident
4Other accident
5Childcare (caring for a sick child)
6Incapacity due to childbirth
7Mandatory isolation or epidemiological measure
8General illness
9High-risk pregnancy

Does the sick pay code affect the amount of sick pay?

The sick pay code does not always determine the exact benefit amount, but in certain cases it does lead to significant differences.

For example:

  • in the case of an occupational accident, sick pay rules may differ from those applied to general illness,
  • childcare sick leave is subject to specific eligibility rules,
  • high‑risk pregnancy may qualify for special benefit types.

In general, the sick pay amount depends on the insured person’s income and their insurance history.

Most common sick pay codes in practice

Code 8 – general illness

This is the most frequently used code. It applies when an employee is unable to work due to general illness, such as flu, infection or other health‑related conditions.

Code 5 – childcare (caring for a sick child)

This code is used when the employee is absent from work because they need to care for their sick child. In such cases, childcare sick pay may be granted.

Code 9 – high‑risk pregnancy

Code 9 applies when the employee is unable to work due to a medically classified high‑risk pregnancy.

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Frequently asked questions about sick pay codes

What does sick pay code 8 mean?

Code 8 indicates incapacity due to general illness. It is the most common code used on medical certificates.

What does sick pay code 9 mean?

Code 9 refers to high‑risk pregnancy, when the employee is medically unable to perform their work duties.

Who determines the sick pay code?

The doctor determines both the reason for incapacity and the corresponding sick pay code and includes it on the medical certificate.

Does the code affect sick pay calculation?

In certain cases, yes. For example, different rules apply to occupational accidents or childcare‑related sick pay.

Common administrative issues related to sick pay codes

Employers and payroll teams often face administrative challenges when handling incapacity codes. The most common issues include:

  • incorrect or missing codes on the medical certificate,
  • incorrect data entry during payroll processing,
  • discrepancies between the medical certificate and internal records.

Such errors may cause problems when calculating sick pay or when submitting mandatory social security data.

Accurate administration of sick leave and proper handling of incapacity codes are essential parts of payroll processes. Correct record‑keeping and compliance with social security rules are crucial for employers.

During payroll processing, it is particularly important that all details recorded on the medical certificates are processed correctly and that sick pay is calculated in line with social security legislation.

Payroll services