The amount and payment of sick pay in 2026

Sick pay is a cash benefit that employees can claim if they are temporarily unable to work due to illness or injury. Its purpose is to make up for lost income during such periods, ensuring that employees do not have to worry about their livelihood and can they concentrate on their recovery.

The legal basis for sick pay in Hungary is the social security system, which determines who is entitled to it, how it is paid and under what conditions it can be claimed. This form of monetary compensation is important not only for employees’ health, but also for the health of the economy, as it helps employees to return to work as quickly as possible while they continue to have a secure livelihood.

Who is entitled to sick pay?

An employee is entitled to sick pay if he or she has an insured status, i.e. is in formal employment and therefore contributes to the social security fund. In addition, it is an important condition that the employee must have a medical certificate, i.e. a doctor’s note stating that he or she is unfit for work due to illness or injury, and thus unable to carry out job-related duties. Sick pay can be claimed for the period of sickness after the sick leave days have expired.

The difference between sick leave and sick pay is that, while sick leave is for the first 15 working days and is paid by the employer, sick pay is paid after that period by the state, through the social security system. So the answer to the question “Who pays for sick pay?” is that sick pay is disbursed from the social security system after the first 15 working days, while prior to that, during sick leave, it is the employer that pays.

Sick pay codes

During the assessment of sick pay, the medical certificate issued by the physician includes specific codes indicating the reason for incapacity for work. These codes also determine the applicable sick pay rate, therefore it is important to understand their meaning.

Sick pay code 1

Sick pay code 1 refers to an occupational accident (work-related accident or commuting accident). In this case, accident-related sick pay is due from the first day of incapacity, rather than sick leave, and the full cost of the benefit (100%) may be borne by the employer. This code indicates that the employee suffered an accident at the workplace, on the way to or from work, or during a medical examination. In such cases, the employer has no obligation to pay one‑third of the benefit, but may assume the total cost.

Sick pay code 2

Code 2 applies in the case of an occupational disease. The benefit is also paid as accident-related sick pay, at a rate of 100%, and entitlement begins on the first day of incapacity for work without the use of sick leave.

Sick pay code 3

Code 3 indicates incapacity for work resulting from a traffic accident. In this case, the employee is first entitled to 15 working days of sick leave, followed by sick pay. The amount of sick pay is generally 50–60%, and the employer is responsible for paying one‑third (1/3) of the sick pay amount. Unlike the general category (code 8 – other illness), where one‑third of the total sick pay is borne by the employer, specific rules apply in the case of traffic accidents regarding the employer’s cost-sharing obligation. However, the underlying sick pay rate remains 50–60%.

Sick pay code 4

Code 4 applies to other accidents that are not occupational and not traffic‑related. The employee is entitled to 15 days of sick leave, followed by sick pay. Depending on income level and whether hospital care is required, the sick pay rate is 50–60% of the daily average earnings. The employer contributes one‑third to the cost of the sick pay. “Other accidents” include incidents occurring outside the workplace and not related to traffic—typically referred to as household accidents.

Sick pay code 5

Code 5 on the sick pay certificate refers to incapacity for work due to the care of a sick child (GYÁP). Sick leave does not apply in this case; sick pay is due from the first day of child care, provided the parent is insured. Child care sick pay may be claimed until the child reaches 12 years of age, for a legally defined annual number of days depending on the child’s age. Since the 15 days of sick leave do not apply, sick pay is granted from the first day of caring for the child. The rate of sick pay is 50–60% of the parent’s daily average earnings, depending on the insurance status and whether hospitalisation is involved, in accordance with the applicable legislation.

Sick pay code 6

Sick pay code 6 refers to incapacity for work due to pregnancy or childbirth. With this code, the employee is not entitled to sick leave; instead, sick pay is granted from the first day of incapacity. It is typically used during the 28 days preceding childbirth or in the post‑partum period.
Important: Code 6 must not be confused with code 9, which applies to incapacity due to a high‑risk pregnancy.
The amount of sick pay is 50–60% of the daily average earnings in accordance with the applicable legislation.

Sick pay code 7

Code 7 applies when the employee is suspended from work for public health reasons, placed under compulsory isolation (e.g. quarantine) or subject to epidemiological restrictions. The sick pay rate is 60% or 50%, depending on the conditions, and is granted from the first day of incapacity, as sick leave does not apply.

Sick pay code 8

Code 8 indicates incapacity for work due to other illnesses. This is the most common code used by physicians when the incapacity arises from the employee’s own illness. The first 15 working days of incapacity qualify as sick leave (paid at 70% of the absence fee), followed by sick pay, generally 50–60% of the daily average earnings.

Sick pay code 9

Sick pay code 9 applies to incapacity for work due to a high‑risk pregnancy. In this case, the employee is not entitled to sick leave; she is eligible for sick pay from the first day of incapacity. The amount of sick pay is based on income and depends on the duration of insurance coverage. The typical rate is 60% of earnings (with a maximum equal to one‑thirtieth of twice the minimum wage per day), or 50% in the case of hospitalisation.

The amount and calculation of sick pay

The amount of sick pay is influenced by a number of factors, but primarily by the income of the employee concerned, on the basis of which he or she pays social security contributions as an insured person. The base amount of the sick pay is calculated on the basis of the average of this income per calendar day. The calculation of the sick pay takes into account the gross income subject to social security contributions and the length of the sickness (number of sick pay days). Whether the person is hospitalised is also an important factor, as this may reduce the amount of sick pay.

The amount of sick pay is 60% of the gross base salary for each calendar day if the employee has been insured for at least 730 days and is recovering at home. If the employee has been insured for less than the above period or is in hospital, the rate of the sick pay is 50%. However, the maximum sick pay may not exceed 30 times twice the current minimum wage per day.

Amount of sick pay

When determining the amount of sick pay, the income taken into account is the tax‑advantaged, social security contribution‑bearing income declared to the tax authority for the period defined by law, earned under the insurance relationship in force on the first day of entitlement to the benefit.

Insurance is considered continuous if there is no interruption longer than 30 days. If the period of continuous insurance is interrupted during the reference period, any income earned before the interruption cannot be considered when calculating the sick pay base.

Sick pay calculation example

With a monthly gross salary of HUF 300,000, the daily sick pay amount for an entitlement exceeding 180 days (60% rate) is approximately HUF 11,400 (300,000 / 252 working days × 0.6). For insurance coverage below 180 days or in the case of hospitalisation (50% rate), the amount is around HUF 9,500 per day (300,000 / 252 × 0.5). However, the statutory cap for 2026 (approx. HUF 21,467 per day) cannot be exceeded. The calculation is based on the previous year’s gross income, divided by 252 working days, then multiplied by 0.6 (or 0.5 / 100% depending on eligibility). This results in the daily sick pay amount. Sick pay is subject to personal income tax, but no individual social security contributions are deducted from it.

Example of sick pay calculation: Monthly gross salary: HUF 300,000 (annual income: HUF 3,600,000)

Daily gross average earnings: 3,600,000 HUF / 252 working days = HUF 14,285 / day
Sick pay at 60% (insurance period over 180 days / outpatient care): 14,285 HUF × 0.6 = HUF 8,571 / day
Sick pay at 50% (hospitalisation / insurance period below 2 years): 14,285 HUF × 0.5 = HUF 7,142 / day
Gross sick pay for 10 days (at 60% rate): 8,571 HUF × 10 = HUF 85,710

Special situations

There are cases where length of sick pay lasts longer or is subject to special conditions. Long-term sick pay and hospital sick pay are two situations that are subject to special rules.

Duration of long-term sick pay

In principle, sick pay can be claimed for up to one year, but this period can be extended if the employee has been continuously insured and is still medically certified as unfit for work. During the period of long-term sick pay, the same rules apply as mentioned above for calculating the amount of sick pay, except that in the case of sickness lasting longer than one year, further medical examinations and certificates are required to maintain entitlement, which is assessed by the Health Insurance Benefits Department of the Government Office, and a decision is taken on the payment of the sick pay.

Hospital sick pay

If an employee needs hospital treatment, the rate of sick pay is generally lower than in case the employee is recovering at home. In such cases, the amount of sick pay is 50% of the determined daily base salary, as opposed to the 60% rate for recovering at home. This rule is based on the fact that patients receive room and board, as well as medical care during their hospital stay.

When is a higher amount paid?

There are also situations where the amount of sick pay may be increased. For example, if the employee claims accident sick pay, the rate of the sick pay will a higher percentage rate. In the case of accident sick pay, for example, the employee receives 100% or 90% of his or her gross earnings, depending on whether the employee is at home or in hospital.

Long-term sick pay and pension

A longer period of incapacity for work counts not only for the payment of benefits but also towards the insured service period. The duration of sick pay qualifies as service time and is therefore included in the eligibility period required for retirement.

It is important to note, however, that long-term sick pay does not extend the statutory retirement age; it is only considered an insured period for the duration of the benefit.

Duration and amount of child care sick pay

Eligibility: A parent covered by social security (mother or father) is entitled to child care sick pay if they are unable to work due to the illness of their child.

Duration of entitlement (based on the child’s age):

Under 1 year: No time limit
1–3 years: 84 calendar days per child per year (168 days for single parents)
3–6 years: 42 calendar days per child per year (84 for single parents)
6–12 years: 14 calendar days per child per year (28 for single parents)

Amount of sick pay:

Typically 60% of the daily average earnings if the parent has at least 730 days of continuous insurance.
50% if the parent has less than two years of continuous insurance or if the child is hospitalised.
Maximum in 2026: HUF 21,520 gross per day (linked to the statutory minimum wage).

Sick pay in case of high-risk pregnancy

Sick pay due to a high-risk pregnancy (code 9) applies when the treating physician determines that the health condition of the expecting employee or the protection of the fetus justifies incapacity for work.

Amount of sick pay:

generally 60%,
50% in the case of hospitalisation or a shorter insurance period.

The period of sick pay during a high‑risk pregnancy counts toward the annual sick pay entitlement and does not affect future eligibility for parental leave benefits (GYED).

Passive sick pay

The concept of passive sick pay in Hungary was discontinued as of 1 July 2011. As a result, sick pay can no longer be claimed after the termination of the employment relationship. Sick pay is only available when an active insurance relationship is in place.

How can sick pay be claimed?

Applying for sick pay is not a complicated process, but there are some important steps to follow and documents to submit to ensure that you get the benefit in time. Here is a step-by-step guide on how to apply for sick pay:

1. Obtaining a medical certificate

As a first step, the employee must request a medical certificate from the treating physician. This certificate includes the employee’s personal data, job title and the relevant medical information: the applicable code, and the start and end dates of the incapacity for work.
In the case of long‑term illness, the physician issues a new certificate every two weeks and indicates on the form that the employee remains unfit for work, as well as the date of the next medical review. Important: If the employee has multiple employment relationships (and is unable to perform the duties of any of the positions), a separate medical certificate must be requested for each employment. It is essential to ensure that each certificate accurately reflects the corresponding job title.

2. Submission of the documents to the employer

Once the medical certificate is available, it must be submitted to the employer(s).

3. Processing of the claim by social security administration

The sick pay claim submitted by the employer is processed either by the Social Security Payment Office or by the Hungarian State Treasury. During the review, the paying authority verifies the employee’s health insurance status and determines the applicable sick pay rate.
From 1 January 2026, insurance status verification is carried out through the e‑TB record. Employees are also advised to review their own insurance history. This can be checked via the query available on magyarország.hu/betegéletút. If an employee detects any discrepancy, it must be reported to the Government Office. Only the employee may report such discrepancies — the employer is not authorised to act on their behalf in this matter.

4. Payment of sick pay

The timeframe for the payment of sick pay may vary, but it is generally completed within 30 days. The payment is made at the expense of the social security system and is transferred directly to the employee’s bank account. If any issues arise during the process, the Social Security Payment Office or the Hungarian State Treasury will notify the employee and may request the submission of any missing documentation.

5. Continuous claim in case of prolonged sickness

If the illness lasts for a longer period, the medical certificate must be continuously updated and resubmitted to the social security administration via the employer. The continuation of sick pay is automatic if all documentation is in order.

Termination during sick leave

During a period of incapacity for work, the employee is protected by special termination rules.
This means that the employer may not terminate the employment relationship by ordinary dismissal while the employee is on sick leave.

Termination by the employer during sick leave

The employer may only terminate the employment relationship during sick leave in the following cases:

the employer ceases to exist without legal succession,
the employee is in a probationary period (termination protection does not apply during probation),
immediate termination is justified (e.g. in the case of serious misconduct).

Termination protection does not extend to mutual agreement — however, the employee is free to decline such an offer.

Sick pay: employer costs

The first 15 days of sick leave qualify as employer‑paid sick leave, and the full cost of this period is borne by the employer.

From the 16th day onwards, sick pay is financed by the social security system; however, in the case of sick pay due to the employee’s own illness, one‑third of the benefit amount remains the employer’s cost.

Employers may also incur indirect costs associated with employee illness, such as the need to replace absent staff, additional administrative burdens and productivity loss.

Frequently asked questions about sick pay

1. Who pays the sick pay?

Sick pay is financed by the social security system after the first 15 calendar days of employer‑paid sick leave; however, in the case of sick pay due to the employee’s own illness, one‑third of the benefit amount is an employer cost.

The first 15 days of incapacity qualify as sick leave, which is paid entirely by the employer, and the full cost of this period is borne by the employer.

2. How long can one be on sick leave?

Sick pay may be granted for a maximum of one year, but in certain cases — such as long‑term illness — it may be extended on an equitable basis, subject to approval by the Government Office’s Payment and Eligibility Department (PEO). Based on the medical certificate, sick pay may be continuously claimed until the employee’s capacity to work is restored.

3. What is the amount of sick pay?

4. How is sick pay calculated?

The amount of sick pay is influenced by a number of factors, but primarily by the income of the employee concerned, on which he pays social security contributions as an insured person. The basis of the sick pay is calculated on the basis of the average of this income per calendar day. The amount of the sick pay takes depends on the employee’s income subject to social security contributions, the length of the sickness (number of sick pay days), as well as the place where the employee is recovering (at home or in hospital). The rate of sick pay is higher in case the employee is at home (60%) and lower in case of hospitalization (50%).

5. What happens if the sick pay expires but the employee has not yet recovered?

If the sick pay expires after a maximum of 1 year and the employee is still unable to work, additional benefits may be claimed with medical certification, such as an equity-based sick pay or rehabilitation or invalidity benefit, depending on the severity of the illness.

6. How does sick leave affect annual leave entitlement?

During a sickness absence exceeding 30 days, the employee continues to accrue annual leave, as the period of incapacity for work must be considered time spent in employment. Therefore, annual leave is not reduced due to illness.
Annual leave may not be allocated by the employer for the duration of incapacity. If annual leave cannot be taken due to sickness, it must be granted within 60 days after the impediment has ceased.

7. What is passive sick pay?

Passive sick pay referred to a benefit that was payable even after the termination of employment. This form of benefit was discontinued in Hungary as of 1 July 2011, and therefore cannot be claimed after the end of the employment relationship. Sick pay is only available if an active insurance relationship exists.

8. How many days of sick pay are available when caring for a child?

The number of sick pay days available due to a child’s illness depends on the child’s age and the parent’s status.
(These rules were covered earlier in detail in the “Duration and amount of child care sick pay” section.)

9. For which days is sick pay paid?

Sick pay is provided for every calendar day — including weekends — for which the physician certifies incapacity for work. Entitlement is therefore not limited to working days.

10. After how many days of sick leave is cafeteria reduced or suspended?

Cafeteria benefit policies vary by employer. Many employers link eligibility to time actually worked; therefore, in the case of a longer sickness absence — typically exceeding 30 days — benefits may be reduced or temporarily suspended, depending on the employer’s internal rules.

11. After how many days of sick leave is an occupational health examination required?

Generally, an extraordinary occupational health examination is required after more than 6 months of continuous incapacity for work, to ensure that the employee is medically fit to return to work.
In some cases or job roles, the employer may initiate such an examination earlier, even after 30 days.

12. Can the employer check the employee during sick leave?

The employer is entitled to verify whether the employee is complying with the prescribed rules of conduct during sick leave (for example, requirements regarding the place of recovery).
However, any such checks must be proportionate, must not constitute harassment and must not unjustifiably infringe the employee’s privacy.

How can Forvis Mazars help?

Forvis Mazars can help companies manage their payroll, including the accurate calculation and administration of sick pay. We can ensure that employees’ sick pay is paid on time and accurately, taking into account legal requirements.

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The legal experts of Forvis Mazars can assist with legal issues related to employees, including sick pay entitlement, the differences between sick leave and sick pay, and other information related to employee rights.

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