Sick leave benefit calculator (employer)
Calculate the employer's sick-leave benefit and the Health Insurance Fund benefit based on the average wage and sick days.
Health Insurance Fund benefit cap 2026: 126.87 € per day. Income tax is withheld from the benefit.
Approximate calculation. The exact amount is confirmed by the Social Insurance Board or the Tax and Customs Board - check the official source.
Sources: Tervisekassa, Maksu- ja Tolliamet (EMTA)
Last updated: 2026-06-03
How is the sick-leave benefit calculated?
Days 1-3 of illness are unpaid. For days 4-8 (up to 5 days) the employer pays a benefit of 70% of the average wage. From day 9 the Health Insurance Fund pays 70%, capped at 126.87 € per calendar day (2026). The average calendar-day pay is based on the previous 6 months. Income tax is withheld from the benefit.
How it is calculated
Formula
daily pay = monthly salary ÷ 30.4375. Days 1-3 unpaid, days 4-8 employer 70%, days 9+ Health Insurance Fund 70% (with a daily cap).
Rates used
Example
Monthly salary 1500 € → daily pay ≈ 49.28 €. For 10 sick days the employer pays 5 days × 70% ≈ 172.49 €.
Frequently asked questions
How many sick-leave days does the employer pay?+
Days 1-3 are unpaid, days 4-8 (up to 5 days) are paid by the employer at 70% of the average. Days 9+ are covered by the Health Insurance Fund.
How large is the sick-leave benefit?+
The benefit is 70% of the average daily pay. The Fund's portion has a daily cap.