Czech sick leave is employer-funded sickness insurance: the employer pays the employee’s salary for the first 14 days and then receives compensation from the Czech Social Security Administration (ČSSZ) for longer absences. Unlike many EU countries, there is no separate state sickness fund that takes over — the employer manages the entire process and is reimbursed from the public system for periods beyond the initial 14 days.

This guide covers Czech sick leave in 2026: the 14-day employer waiting period, the ČSSZ compensation mechanism, the electronic ePN system, long-term incapacity rules, and the employer obligations that keep Czech sick leave distinctive within the EU.

Key takeaways

Czech sick leave is governed by the Act No. 187/2006 Coll. on Sickness Insurance and the Labour Code (Act No. 262/2006 Coll.).
The employer pays the employee 60% of the assessment base for the first 14 calendar days.
From day 15, ČSSZ pays 60% of the assessment base for as long as incapacity continues.
For occupational disease or work accident, the waiting period is waved and ČSSZ pays from day 1.
All sick leave must be recorded electronically via the ePN (electronic sick note) system since 2024.

The 14-day employer waiting period

Under section 11 of Act 187/2006, the employer pays the employee 60% of their assessment base for the first 14 calendar days of incapacity. The assessment base is the employee’s gross salary subject to social security contributions.

The 14 days are calendar days, not working days. If the employee becomes incapacitated on a Friday, the 14-day period runs through the following Thursday. The employer pays the full 14 days regardless of how many of those are working days.

The rate is set by law at 60% — the employer cannot reduce it and, unlike some jurisdictions, cannot increase it without a collective agreement or internal policy. The employee receives the 60% rate for the first 14 days, then 60% from ČSSZ thereafter.

ČSSZ compensation from day 15

From day 15, the employer’s direct cost ends and the Czech Social Security Administration takes over. ČSSZ pays the employee 60% of the assessment base for as long as medical assessment confirms incapacity.

The employer does not simply stop paying and walk away. The employer remains responsible for:

Forwarding the electronic sick note (ePN) to ČSSZ.
Processing the employee’s payroll to reflect the ČSSZ payment rather than a salary payment.
Receiving and reconciling the ČSSZ compensation, which is typically paid to the employer’s account for onward transfer to the employee.

ČSSZ compensation is subject to a maximum cap set annually. For 2026, the cap applies to the assessment base ceiling — employees earning above the ceiling receive 60% of the cap, not 60% of their actual salary.

Work accidents and occupational disease

The 14-day waiting period does not apply to occupational disease or work accident. Under section 11(1)(b) of the Sickness Insurance Act, ČSSZ pays from day 1 for these categories.

Category	Days 1–14	Day 15 onwards
Ordinary illness	Employer at 60%	ČSSZ at 60%
Work accident	ČSSZ at 60%	ČSSZ at 60%
Occupational disease	ČSSZ at 60%	ČSSZ at 60%

The employer must still file the ePN and manage the payroll process, but the cost is borne by ČSSZ from the first day of absence.

The ePN electronic system

Since 1 January 2024, all sick notes in the Czech Republic must be issued and processed electronically through the ePN system. The process works as follows:

The treating physician issues an electronic sick note (ePN) through the ePN portal.
The ePN is automatically transmitted to the employer via the employee’s ePortal account and to ČSSZ.
The employer confirms receipt of the ePN in the system within three working days.
ČSSZ processes the claim based on the electronic submission.

The ePN system replaced the previous paper-based “pink slip” (Rozhodnutí o potřebě dočasné pracovní neschopnosti) and the employer’s obligation to file the PN-103 form. The electronic system reduces processing times and eliminates the paper trail, but employers must have the infrastructure to receive and confirm ePN submissions.

Long-term incapacity

ČSSZ compensation is not capped at a fixed number of days. As long as medical assessment confirms ongoing incapacity, ČSSZ continues to pay 60% of the assessment base. In practice, ČSSZ conducts periodic medical reviews (known as “kontrolní prohlídky”) to assess whether the employee remains incapacitated.

After 380 days of continuous incapacity, the employee may transition to a long-term incapacity benefit (důchod pro invaliditu) if the incapacity is expected to be permanent. This is a separate benefit administered by ČSSZ, not a continuation of the sickness insurance payment.

Employer obligations

Czech employers have five core obligations:

Pay 60% of the assessment base for the first 14 calendar days of each qualifying absence.
Confirm receipt of the ePN in the electronic system within three working days.
Process payroll to reflect ČSSZ compensation from day 15 onwards.
File the ePN promptly for work accidents and occupational diseases so ČSSZ can pay from day 1.
Maintain records of all sick-leave absences for social security audit purposes.

Common pitfalls

1. Forgetting the ePN confirmation deadline

The three-working-day confirmation deadline for ePN submissions is strictly enforced. Late or missing confirmations can delay ČSSZ compensation and create administrative disputes.

2. Paying salary instead of processing ČSSZ compensation

After day 14, the employer should stop paying salary and process ČSSZ compensation through payroll. Continuing to pay salary means the employer is bearing a cost that ČSSZ should cover.

3. Applying the waiting period to work accidents

The 14-day waiting period does not apply to occupational disease or work accident. Applying it to these categories means the employer is paying costs that ČSSZ should cover from day 1.

4. Missing the long-term incapacity transition

After 380 days, the employee may qualify for an invalidity pension. Failing to inform the employee of this transition means they may be receiving ČSSZ compensation that should have transitioned to a different benefit.

For more context, see our guide to types of leave, the overview of absence management, and our guide to EU leave laws.

Frequently asked questions

What percentage of salary does Czech sick leave pay?

Czech sick leave pays 60% of the employee’s assessment base — 60% of gross salary subject to social security contributions. This rate applies from day 1 for work accidents and from day 1 for ordinary illness, though the first 14 days are paid by the employer and from day 15 by ČSSZ.

How long does Czech sick leave last?

There is no fixed cap on days. ČSSZ pays 60% of the assessment base for as long as medical assessment confirms incapacity. After 380 days, the employee may transition to a long-term invalidity benefit.

Who pays the first 14 days of Czech sick leave?

The employer pays 60% of the assessment base for the first 14 calendar days of ordinary illness. For work accidents and occupational diseases, ČSSZ pays from day 1.

Does the employer receive any compensation for the first 14 days?

No. The 14-day employer cost is a direct expense. The employer is not reimbursed by ČSSZ for this period.

What is the ePN system?

The ePN is the Czech electronic sick note system introduced in 2024. Physicians issue electronic sick notes through the ePN portal, and employers must confirm receipt within three working days. It replaces the previous paper-based system.

Putting it into practice

Five steps cover most Czech sick leave compliance:

Build the ePN confirmation workflow so the three-working-day deadline is never missed.
Separate ordinary illness and work accident/occupational disease in your absence types to apply the correct payment rules.
Set a day-15 trigger in payroll that switches from salary payment to ČSSZ compensation processing.
Track the 380-day long-term incapacity threshold so the employee is informed of the invalidity pension transition.
Maintain records of all ePN submissions and ČSSZ compensation for social security audit readiness.

You can take advantage of the free 14 days trial and explore Leave Balance.

A leave management system that captures ePN submissions, triggers the three-day confirmation deadline, and separates ordinary illness from work accidents in payroll keeps Czech sick leave compliance electronic and error-free.

Sources

Last updated: 26 July 2026. This article is general information, not legal advice. Czech social security rates and caps change annually — confirm current figures with ČSSZ.

If you are comparing systems for configuring Czech leave policies and approval records, see our guide to leave management software for the Czech Republic.

Sick Leave in Czechia: Employer Compensation and Sickness Insurance