Sick pay 2026 (ČSSZ benefit)
This calculator estimates the sickness benefit paid by the Czech Social Security Administration (ČSSZ) from the 15th calendar day of incapacity for work. From your gross monthly wage it derives a reduced daily assessment base and applies rates of 60 %, 66 % and 72 % based on the length of the illness. Useful for employees who want to estimate their income during a longer sickness in advance.
The first 14 days are paid by the employer (wage compensation) — not included here.
How sickness benefit is calculated
The sickness benefit from the Czech Social Security Administration (ČSSZ) is payable to an employee from the 15th calendar day of temporary incapacity for work. The first 14 days are covered by the employer as wage compensation and are not included here. The calculation starts from a daily assessment base (DAB) derived from the gross wage, which is then reduced by three thresholds, and finally a percentage benefit that rises with the length of the illness is paid out.
First, an approximate daily assessment base is derived from the gross monthly wage (annual income divided by 365 days). It is then reduced: up to the first reduction threshold 90 % is counted, between the first and second threshold 60 %, between the second and third 30 %, and above the third threshold the income is ignored.
DAB = gross wage × 12 / 365
Reduced DAB = 90 % up to 1,633 + 60 % of the 1,633–2,449 part + 30 % of the 2,449–4,897 part
Daily benefit = reduced DAB × rate (60 % / 66 % / 72 %)
- Calculate the daily assessment base from the gross wage.
- Reduce it using the three thresholds valid for 2026.
- For each day of illness from the 15th day, assign a rate based on the ordinal calendar day of incapacity.
- Rates: 60 % up to day 30, 66 % from day 31 to 60, 72 % from day 61.
Step-by-step example
Take an employee with a gross monthly wage of 40,000 CZK whose incapacity lasts long enough for ČSSZ to pay the benefit for 30 days (i.e. calendar days 15 through 44 of the illness).
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Daily assessment base | 40,000 × 12 / 365 | 1,315.07 CZK |
| 2 | Reduced DAB (90 % in 1st band) | 1,315.07 × 0.90 | 1,183.56 CZK |
| 3 | Daily benefit 60 % | 1,183.56 × 0.60 | 710 CZK |
| 4 | Days 15–30 (16 days × 60 %) | 16 × 710.14 | 11,362 CZK |
| 5 | Days 31–44 (14 days × 66 %) | 14 × 781.15 | 10,936 CZK |
| 6 | Total sickness benefit for 30 days | 11,362 + 10,936 | 22,298 CZK |
For 30 days of paid sickness benefit the employee therefore receives roughly 22,298 CZK. The daily benefit starts at 710 CZK and rises from the 31st calendar day of illness thanks to the higher 66 % rate.
What affects the result
- The gross wage — a higher wage means a higher DAB, but the reduction thresholds dampen the growth, so the benefit does not rise linearly.
- The length of the illness — the longer it lasts, the higher rate (66 % from day 31, 72 % from day 61) applies to the later days.
- The reduction thresholds valid for the given year, which ČSSZ updates annually.
- The reference period — the actual DAB is calculated from income over the 12 months before the incapacity arose, not from a single current wage.
When sickness benefit is useful and what to watch out for
The calculator serves as a quick estimate of how much ČSSZ will pay during a longer illness and for comparison with your usual net income. The calculation does not include the first 14 days, when wage compensation is paid by the employer under different rules. It uses a simplified daily assessment base from a single monthly wage — the actual benefit is calculated from a 12-month reference period, so it may differ. It also does not account for concurrent employment, the protection period, or the specifics for the self-employed. Treat the result as indicative; the binding calculation is made by ČSSZ.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
How much is the sickness benefit from a gross wage of 40,000 CZK for 30 days?
Approximately 22,298 CZK. The daily benefit works out to 710 CZK (60 % of the reduced base) and from the 31st calendar day of illness it rises to the 66 % rate.
From which day is sickness benefit paid?
The ČSSZ benefit is paid from the 15th calendar day of incapacity for work. The first 14 days are covered by the employer as wage compensation under the Labour Code.
What are the sickness benefit rates by length?
60 % of the reduced daily assessment base up to the 30th calendar day, 66 % from day 31 to 60, and 72 % from the 61st day of illness.
What is the daily assessment base?
The average daily income the benefit is calculated from. Simplified, it is the annual gross wage divided by 365 days; ČSSZ calculates it from income over the 12-month reference period.
Why is the assessment base reduced?
So that the benefit rises more slowly than the wage. Up to the first threshold 90 % is counted, up to the second 60 %, up to the third 30 %, and above the third threshold the income is no longer considered.
Is tax or insurance deducted from sickness benefit?
No. The sickness benefit is not subject to income tax, nor do you pay social and health insurance from it, which is why it is a net amount.
Does the calculator include the first 14 days of illness?
No. For the first 14 days you receive wage compensation from the employer under different rules. The calculator covers only the ČSSZ benefit from day 15.
Is the result binding?
No, it is only indicative. The actual benefit is calculated by ČSSZ from your reference period and the current reduction thresholds, so it may differ.
Sources & legislation
📅 Last updated: 11 July 2026