Who pays sick pay for the first days of illness?
It depends on the day: the employer covers the first two, then Sodra. When you fall ill an electronic sick note (e-certificate) is issued — the doctor creates it in Sodra's system, so there is no paper certificate to hand to the employer. For the first two days of incapacity that fall on your work schedule, sick pay is paid by the employer — from 62.06% to 100% of the average wage (the employer chooses the level). From the third day the benefit is paid by Sodra at 62.06% of the compensated wage. A common myth is that illness is paid at 100%. It is not: Sodra's rate is 62.06%, so you actually get well below your salary. The benefit is also taxed (15% PIT and 6% health), and only workers with enough sickness insurance record qualify.
📋 The rules
- An electronic sick note (e-certificate) is issued
- First 2 days paid by the employer (62.06–100%)
- From day 3 — Sodra at 62.06%
- You need a sickness insurance record: 3 mo in a year or 6 mo in 2 years
- The benefit is taxed (15% PIT, 6% health)
🔓 Exceptions
- For the benefit to be paid from the first day you need an accrued sickness insurance record — at least 3 months in the last 12 or 6 months in the last 24
- When caring for a sick family member or child, Sodra pays from the first day under separate rules
- There are minimum and maximum benefit limits — in early 2026 roughly from €281 to almost €3000
⚠️ Penalties & fines
The key is to understand correctly how much you will actually get. Sick pay is not your full salary: the employer may pay anything from 62.06% to 100% for the first two days, while Sodra's rate from the third day is 62.06% of the compensated wage, further reduced by taxes (15% PIT and 6% health). Without enough insurance record the benefit may not be granted at all, so short-term workers can be left with nothing. In early 2026 a minimum (about €281) and a maximum (about €2998) benefit limit apply. For the employer it matters that you cannot dismiss an employee during their temporary incapacity (with narrow exceptions), and pressing someone to work while ill or to 'cancel' a sick note is a breach of labour law and safety for which the company answers.
📎 Official sources
- Sodra · sickness benefit →
- e-seimas · Law on Sickness and Maternity Social Insurance →
- VDI · incapacity and employment →
❓ Frequently asked
Who pays for the first sick days?
The first two days of incapacity that fall on your work schedule are paid by the employer. The employer sets this from 62.06% to 100% of the average wage, and the exact level is chosen by the employer itself.
How much does Sodra pay from day three?
From the third day of incapacity sick pay is paid by Sodra, and the amount is 62.06% of the compensated wage. Taxes are still deducted from that sum, so the take-home amount is lower than the usual salary.
Do I need to bring a paper sick note to the employer?
No, the sick note is issued electronically in Sodra's system. The doctor creates it directly, and both the employer and Sodra see the information electronically, so there is no paper document for you to bring in by hand.
Does everyone get sick pay?
No, the benefit is paid only to those with a sufficient sickness insurance record — at least 3 months in the last 12 months or 6 months in the last 24 months. Without that record the benefit may not be granted at all.
Is illness paid at 100%?
No, this is a widespread myth. Sodra's rate is 62.06% of the compensated wage, and the employer may pay more only for the first two days. So during a longer illness your income really does fall compared with your usual salary.
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