Calculation of sick leave: What is an employee entitled to when he/she falls ill?

Quick overview

For the first 14 days of temporary disability, the employer pays wage replacement only for the shifts or working days missed, not for all calendar days. From the 15th day onwards, the state pays sick pay. In 2026, sick pay is calculated on a reduced daily assessment base with reduction thresholds of CZK 1 633, CZK 2 449 and CZK 4 897. Sick pay is 60% of the reduced base from day 15 to day 30, 66% from day 31 to day 60 and 72% from day 61. As a general rule, the sub-supplementary period lasts no longer than 380 calendar days.

First 14 days: wage replacement by the employer

During the first 14 calendar days of sick leave, the employee does not yet receive sick pay but wage or salary compensation from the employer. This is paid only for the working days or shifts actually missed because of the illness. For many years now, the period of grace, i.e. the first three days without pay, has not been in force.

The wage replacement is 60% of the reduced average hourly earnings. It is therefore not 60% of the normal pay for the whole month, but compensation for specific hours not worked according to the shift schedule. Therefore, the resulting amount may be different for two employees with the same salary if their working hours are differently scheduled.

Wage compensation is not calculated on the annual income but on the average earnings according to the labour law rules.The calculation of wage compensation and sickness benefit cannot be confused in this context as they are two different schemes. The first 14 days are dealt with by the Labour Code, from the 15th day onwards by the Sickness Insurance Act.

From day 15: sick pay paid by the state

From the 15th calendar day of temporary incapacity for work, the employee becomes entitled to sickness benefits from the sickness insurance. These are paid out by the competent social security administration, now typically on the basis of an electronic sick note and supporting documents from the employer.

Sick pay is calculated on the daily assessment base, which is further reduced. In 2026, three reduction thresholds apply: CZK 1 633, CZK 2 449 and CZK 4 897. 90% of the first limit, 60% of the part between the first and second, 30% of the part between the second and third, and the amount above the third limit is no longer taken into account.

The amount of sickness benefit is then 60 % of the reduced daily assessment base from the 15th to the 30th day of incapacity for work, 66 % from the 31st to the 60th day and 72 % from the 61st day. In practice, this is particularly important for longer illnesses where the benefit increases gradually.

How long can sick leave last

The period of sickness benefit starts on the 15th day of incapacity for work and usually ends no later than 380 calendar days after the incapacity for work began. However, this does not mean that everyone automatically receives sick pay for this long. It is a maximum standard limit, after which the situation is already dealt with by other instruments, for example in the field of disability.

Checks during sick leave: what the employer can do

During the first 14 days, the employer has the right to check whether the employee is complying with the temporary incapacity scheme. Typically, this involves checking that he or she is staying at the specified address and observing the permitted outings. The check does not have to be carried out in person, but the person in charge of the check must be able to show proof.

If the employee breaches the scheme, this can have a twofold impact. On the employer’s side, there may be a reduction or failure to provide wage compensation for the first 14 days. On the sickness insurance side , sick pay may be reduced or withdrawn for up to 100 calendar days.

In particularly serious cases, a breach of the temporary incapacity scheme may also lead to dismissal under the Labour Code. This applies in particular to situations where the employee clearly abuses the sick leave.

Can an employee on sick leave work?

Temporary incapacity for work is intended for medical treatment and to prevent the employee from performing the work for which he or she has been declared unfit for work. In practice, therefore, it is not the case that an employer can normally require an employee to “at least do some work from home”. If the employee is genuinely unable to work, work should not in principle be required of him.

The situation is different if the incapacity for work ends and the employee agrees with the employer, for example, to work remotely. However, this is no longer a sickness absence scheme, but normal work with pay. Older practical advice such as “you are sick but you can work from home” is therefore misleading.

Returning to work after sickness

Long-term sickness is not in itself a reason for dismissal simply because the employee has been absent for a long time. The employer must allocate work according to the employment contract when you return. If this is not possible, the situation is dealt with under the rules of the Labour Code, not perhaps by ‘dismissal for sickness’. In addition, during the probationary period, the employer may not terminate the employment relationship during the first 14 calendar days of temporary incapacity.

Summary

Employee illness is dealt with in Czech law in two stages. For the first 14 days, the employee receives wage compensation from the employer, and only for missed shifts. From the 15th day onwards, the employee receives sick pay from the state. In 2026, sick pay is calculated according to the new reduction thresholds of CZK 1 633, CZK 2 449 and CZK 4 897, and the percentage of sick pay increases for prolonged illness. The employer is allowed to check compliance with the scheme in the first 14 days, but sickness alone is not a reason to simply dismiss an employee.