Sick leave benefit calculation
Calculate temporary disability benefit based on insurance record
Last updated: 28.07.2026
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Sick leave pay is calculated based on the employee's average daily earnings over the last 12 months. The benefit amount depends on insurance experience: up to 3 years — 60% of average earnings, 3-8 years — 80%, over 8 years — 100%. The first 14 days are paid by the employer, subsequent days by the State Social Protection Fund (DSMF). Sick leave benefit is not subject to income tax or DSMF contributions.
- –Law on Social Insurance — Articles 26-29
- –Labour Code — Article 179 (sick leave benefit)
- –Cabinet of Ministers Decision No. 107 — calculation rules
- –DSMF regulations — payment terms and conditions
Last updated: January 2026
How many days is sick leave paid?
For ordinary illness, maximum 180 days. For some conditions (tuberculosis, oncology) this period can be extended.
Can I get sick pay without a sick leave certificate?
No. A sick leave certificate issued by a medical institution is mandatory to receive the benefit.
What is insurance experience?
Insurance experience refers to periods during which social insurance contributions were paid to DSMF. The longer the experience, the higher the benefit.
Is sick leave benefit taxed?
No. Sick leave benefit is exempt from income tax and DSMF contributions — unlike regular salary.
Is childcare sick leave also paid?
Yes. A sick leave certificate for caring for a child under 14 years old is also compensated.
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