Czech sick leave splits cleanly in two at day 14. For the first fourteen calendar days of incapacity, the employer pays wage compensation out of its own pocket. From day fifteen, the Czech Social Security Administration (ČSSZ) takes over with the sickness benefit — and the rate climbs the longer the absence runs.
That handover is where most payroll errors happen. The two halves use different bases, different percentages, and — critically — different day counting. Getting one right and the other wrong produces an underpayment that only surfaces months later.
Key takeaways
- The employer pays wage compensation (náhrada mzdy) for the first 14 calendar days of temporary incapacity, but only for missed shifts — working days, not every calendar day.
- Employer compensation is 60% of reduced average hourly earnings, unless a collective agreement or contract sets more.
- From day 15, ČSSZ pays the sickness benefit (nemocenské) for calendar days, at 60% of the reduced daily assessment base to day 30, 66% from day 31, and 72% from day 61.
- The maximum support period is 380 calendar days from the start of incapacity.
- There is no waiting period — the first day of certified incapacity is paid. The three-day unpaid waiting period was abolished in 2019.
Who pays which days
Section 192 of the Labour Code (Act No. 262/2006 Coll.) makes the employer responsible for the opening stretch of any certified incapacity. The sickness insurance scheme under Act No. 187/2006 Coll. picks it up afterwards.
| Period | Payer | Rate | Counted in |
|---|---|---|---|
| Days 1–14 | Employer | 60% of reduced average hourly earnings | Missed shifts |
| Days 15–30 | ČSSZ (sickness benefit) | 60% of the reduced daily assessment base | Calendar days |
| Days 31–60 | ČSSZ | 66% of the reduced daily assessment base | Calendar days |
| Day 61 to day 380 | ČSSZ | 72% of the reduced daily assessment base | Calendar days |
The mismatch in the right-hand column is the single most common source of Czech payroll disputes. The employer’s 14 days are calendar days for the purpose of when the obligation ends, but compensation is only owed for the shifts the employee would actually have worked inside that window. A Friday-to-Sunday absence costs the employer one day of compensation, not three.
How employer compensation is calculated
The base is the employee’s average earnings for the preceding calendar quarter, expressed as an hourly figure, then reduced using the statutory thresholds. The thresholds are published annually by ČSSZ; for 2026 they are CZK 1,633, CZK 2,449 and CZK 4,897 (ČSSZ social security parameters for 2026).
Reduction works in bands: earnings up to the first threshold count at 90%, the slice between the first and second at 60%, the slice between the second and third at 30%, and anything above the third threshold is disregarded entirely. The 60% rate is then applied to the reduced figure.
Two consequences follow. High earners see a steep effective drop during the employer-paid fortnight, because the top slice of their pay is stripped out before the percentage is applied. And the reduction is not something an employer can waive — it is baked into the statutory minimum. You can pay more than the statutory compensation; you cannot pay less.
The ČSSZ sickness benefit from day 15
From the fifteenth day, ČSSZ pays for every calendar day, weekends included. The rate steps up on a fixed ladder — 60% to day 30, 66% from day 31, 72% from day 61 — using the reduced daily assessment base derived from the previous 12 months of assessment bases rather than the quarter used by the employer.
The support period runs to a maximum of 380 calendar days counted from the first day of incapacity, including any prior incapacity periods that count towards it. Beyond that, the case moves into the invalidity assessment track rather than continuing as sickness benefit.
Eligibility is straightforward for employees: participation in sickness insurance is compulsory for employment relationships above the statutory earnings threshold, and the benefit is administered by ČSSZ through the employer’s payroll reporting rather than by an application from the employee.
Certification and the e-neschopenka
Czech incapacity certification is fully electronic. The treating doctor issues the decision on temporary incapacity (rozhodnutí o dočasné pracovní neschopnosti) directly into the ČSSZ system, which notifies the employer. Employers do not chase paper certificates and should not require one.
What employers do need to supply is the shift schedule underlying the missed-shift calculation, plus the confirmation of earnings ČSSZ needs to compute the benefit. Missing or late submission of that data delays the employee’s payment from day 15 — a common cause of complaints that look like a benefit problem but are actually an employer reporting problem.
Sick-leave inspections
Czech law permits both ČSSZ and the employer to check that an employee on certified incapacity is observing the prescribed regime — being at the registered address during the permitted hours. The employer may carry out this check during the first 14 days, the period it is funding. ČSSZ may check at any point.
A breach can justify reducing or withdrawing compensation and, in serious cases, terminating employment. But the check must be of the regime, not of the diagnosis: an employer has no standing to second-guess the doctor’s assessment that the employee is unfit for work.
Common employer pitfalls
1. Paying calendar days during the first 14 days
The employer pays for missed shifts only. Running the first fortnight on a calendar-day basis overpays employees on standard Monday-to-Friday schedules by roughly 40% and creates an inconsistency with the ČSSZ half of the absence.
2. Forgetting the reduction thresholds
Applying a flat 60% to gross average earnings, without the 90/60/30 reduction bands, overstates compensation for anyone earning above the first threshold. The thresholds change every January — a hard-coded prior-year figure is a recurring audit finding.
3. Assuming a waiting period still applies
The unpaid three-day waiting period ended in July 2019. Day one of certified incapacity is compensated. Handbooks written before 2019 and never revised still say otherwise.
4. Missing the rate step-ups
The 66% and 72% steps are automatic in the ČSSZ calculation, but employers that top up to full salary during long absences frequently keep topping up against the day-15 rate. As the ČSSZ share rises, the top-up should fall.
5. Treating the 14 days as per-absence rather than per-incapacity
The 14-day employer period attaches to a period of incapacity, not to each doctor’s note. A continuing incapacity that generates fresh documentation does not restart the employer’s obligation.
For the wider European picture, see our comparison of sick leave rules across Europe, and for the paid-holiday side of Czech entitlements, our guide to annual leave in Czechia.
Frequently asked questions
Who pays sick leave in the Czech Republic?
The employer pays wage compensation for the first 14 calendar days of temporary incapacity, at 60% of reduced average hourly earnings and only for missed shifts. From day 15 the Czech Social Security Administration pays the sickness benefit for every calendar day.
How much is Czech sick pay?
Employer compensation for days 1–14 is 60% of reduced average hourly earnings. The ČSSZ sickness benefit is 60% of the reduced daily assessment base to day 30, 66% from day 31, and 72% from day 61.
Is there a waiting period for Czech sick pay?
No. The three-day unpaid waiting period was abolished in 2019. The first day of certified temporary incapacity is compensated.
How long can an employee be on sick leave in Czechia?
The support period for sickness benefit is a maximum of 380 calendar days from the start of incapacity. Continuing incapacity after that is assessed under the invalidity rules rather than paid as sickness benefit.
Can an employer check up on an employee who is off sick?
Yes — during the first 14 days, the period the employer funds, it may verify that the employee is observing the prescribed regime at the registered address. It may not question the medical assessment itself.
Does the employee need to give the employer a paper certificate?
No. Czech incapacity certification runs electronically (e-neschopenka); the doctor files it with ČSSZ, which notifies the employer. Employers should not insist on a paper note.
Putting it into practice
- Split your payroll logic at day 14 — missed shifts before, calendar days after.
- Refresh the reduction thresholds every January from the ČSSZ parameter release.
- Make sure shift schedules are accurate; they drive the employer-paid calculation directly.
- Automate the ČSSZ data submission so employees are not left waiting from day 15.
- If you top up to full salary, step the top-up down at day 31 and day 61 as the ČSSZ rate rises.
Leave software that models the Czech split — shift-based compensation for the first fortnight, calendar-day benefit tracking after it, and rate steps at day 31 and 61 — removes the manual recalculation that makes long Czech absences expensive to administer.
Sources
- Act No. 262/2006 Coll., the Labour Code, § 192 (wage compensation during temporary incapacity)
- Ministry of Labour and Social Affairs — sickness insurance (Act No. 187/2006 Coll.)
- ČSSZ — key social security parameters for 2026 (reduction thresholds)
Last updated: 13 July 2026. This article is general guidance, not legal advice. For contested incapacity cases or regime-breach dismissals, consult a Czech-qualified employment lawyer.