Sick pay in 2026: the first 14 days, reduction limits and the calculation

When an employee falls ill, for the first 14 calendar days of temporary incapacity for work (DPN) the employer pays wage compensation; from day 15 the Czech Social Security Administration (ČSSZ) takes over the sickness benefit. Here are the rules for 2026.

- For the first 14 calendar days of DPN the employer pays wage compensation, and only for missed working hours (shifts). - Since 1 July 2019 the waiting period has been abolished — compensation is due from the very first day of illness. - From day 15 onwards ČSSZ pays the sickness benefit (which is no longer wage compensation).

Wage compensation is 60% of the reduced average hourly earnings (AHE). Sick pay is exempt from income tax and insurance, so it is paid "net".

The average hourly earnings are first adjusted using three reduction limits. Daily limits are converted to hourly ones with a coefficient of 0.175: - 1st reduction limit: CZK 1,633 per day (CZK 285.78 per hour) — 90% is counted, - 2nd reduction limit: CZK 2,449 per day (CZK 428.58) — 60% of the part between the 1st and 2nd limit, - 3rd reduction limit: CZK 4,897 per day (CZK 856.98) — 30% of the part between the 2nd and 3rd limit, - anything above the 3rd limit is disregarded. From the reduced AHE, 60% is then paid.

An employee with AHE of CZK 250/h, a full 8-hour shift, ill Monday to Friday (5 working days = 40 missed hours): - AHE of CZK 250 is below the 1st hourly limit (CZK 285.78), reduced to 90%: CZK 225, - compensation per hour: 60% of 225 = CZK 135, - for 40 missed hours: 40 × 135 = CZK 5,400 (rounded up to whole crowns).

The start and end of illness are now handled electronically. The treating physician issues a Decision on Temporary Incapacity for Work (eNeschopenka) and the data flows electronically to ČSSZ and the employer — no paper sick note is handed over. The employer thus learns of the illness and its end without paperwork.

- Compensation is calculated only for working hours (shifts), not for weekends or days off outside the schedule. - Sick pay does not enter the assessment base for insurance or the tax base. - The first 14 days are counted in calendar days, but compensation applies only to shifts within that period. You can calculate the full compensation and net pay during illness in our detailed payroll calculator. Sources: ČSSZ — sickness benefit and ČSSZ — eNeschopenka. Want error-free calculation of compensation, contributions and payslips? We will process your payroll accurately and on time.