How we calculate

For ordinary sickness, days 1–3 are unpaid, the employer pays 70% for days 4–8, and Tervisekassa pays from day 9. The employer uses average calendar-day pay from the previous six months; Tervisekassa uses social-taxed income from the previous calendar year. For cases beginning in 2026, the Tervisekassa payment is capped at 126.87 euros per day. Income tax of 22% is withheld.

The 126.87-euro cap is the Tervisekassa benefit per day before income tax; it does not cap the employer benefit. The result covers the selected sickness days, not a month or pay for days worked. Example: 1–12 September 2026, gross monthly pay of 6,000 euros, six-month pay of 36,000 euros over 184 days with no exclusions, and previous-year income of 72,000 euros: 3 unpaid days, 5 employer-paid days and 4 Tervisekassa days with the cap applied. Total gross benefit is 1,192.26 euros, income tax is 262.30 euros and take-home benefit is 929.96 euros.

Special incapacity causes follow different rules. This calculation covers an ordinary employee under an employment contract or public-service relationship. From 26.10.2026, board-member status alone does not establish the employer’s obligation to pay sickness benefit; the basis depends on the actual relationship. Special compensation and voluntary supplements are not calculated here.