Hungary’s sick leave law provides employees with 15 days of employer-paid sick leave (betegszabadság) at 70% of salary, followed by sickness benefit (táppénz) from the Social Insurance Fund (Társadalombiztosítási Alap) at 60% of salary. The system is governed by the Act on Social Insurance (1975. évi II. törvény).
Key Takeaways
- Employers pay betegszabadság at 70% of salary for 15 working days per year
- The Social Insurance Fund pays táppénz at 60% from day 16 for up to 1 year
- A medical certificate (igazolás) is required from the first day of absence
- The employer’s 15-day period is measured in working days, not calendar days
- For occupational illness, the rate is 100% from day 1
Hungary’s Sick Leave Entitlement
Hungary’s sick leave system is split between employer and state. Under the Act on Social Insurance, employees are entitled to betegszabadság (sick leave) for 15 working days per year, paid by the employer at 70% of the salary. After the 15 working days, táppénz (sickness benefit) is paid by the Social Insurance Fund at 60% of the assessment basis.
The betegszabadság is a fixed annual entitlement — it does not reset per illness. If an employee uses 10 working days for one illness in a year, only 5 remain for any subsequent illness in the same year.
The táppénz can last for up to 1 year (365 days) from the start of the illness, but it is subject to ongoing medical assessment and the employee must cooperate with the rehabilitation plan.
Who Pays for Sick Leave?
| Period | Pay Rate | Who Pays |
|---|---|---|
| Days 1–15 (working days) | 70% of salary | Employer |
| Days 16+ (up to 1 year) | 60% of assessment basis | Social Insurance Fund |
| Occupational illness | 100% from day 1 | Employer (days 1–15) / Social Insurance Fund |
Sick Leave Pay Rates
| Period | Pay Rate | Source |
|---|---|---|
| Betegszabadság (15 working days) | 70% of salary | Social Insurance Act |
| Táppénz (day 16 onward) | 60% of assessment basis | Social Insurance Act |
| Maximum táppénz | 1 year from start of illness | Social Insurance Act |
The assessment basis for táppénz is the employee’s average monthly salary from the 6 months before the illness. The benefit is subject to a monthly ceiling set by the National Tax and Customs Administration (NAV).
Medical Certificate Requirements
Hungary requires a medical certificate from the first day of illness. The doctor issues an igazolás (certificate) that specifies the expected duration of absence and the reason for the illness.
The employee must provide the certificate to the employer, who uses it to verify the entitlement and report the absence to the Social Insurance Fund. The certificate can be issued electronically through the eÁlam system.
How to Calculate Sick Pay in Hungary
Example: An employee earning HUF 500,000/month is off sick for 30 calendar days (22 working days).
- Betegszabadság (15 working days): HUF 500,000 × 0.70 = HUF 350,000
- Táppénz (7 working days): HUF 500,000 × 0.60 ÷ 22 × 7 = HUF 9,545/day
- Táppénz total: HUF 9,545 × 7 = HUF 66,818
Total paid to employee: HUF 350,000 (employer) + HUF 66,818 (Social Insurance Fund) = HUF 416,818
The 15-Day Working Day Rule
The employer’s betegszabadság is measured in working days, not calendar days. This means:
- Weekends and public holidays do not count toward the 15-day entitlement
- An employee off sick for 3 calendar weeks (15 working days) uses the full 15-day entitlement
- The entitlement resets each calendar year
This is different from many other EU countries where the employer period is measured in calendar days.
Employer Obligations and Penalties
Hungarian employers must:
- Pay betegszabadság at 70% for 15 working days per year
- Verify the medical certificate (igazolás)
- Report the absence to NAV and the Social Insurance Fund
- Maintain records for at least 5 years
- Cooperate with rehabilitation and return-to-work plans
Non-compliance can result in fines from the Labour Inspectorate (Munkaügyi Hatóság) and potential liability for unpaid benefits.
Comparison With Other Countries
| Country | Sick Days | Pay | Certificate Required |
|---|---|---|---|
| Hungary | 15 working days employer + 1 year Social Insurance | 70% / 60% | Day 1 |
| UK | 28 weeks SSP | £116.75/week | Day 7 |
| Australia | 10 days personal/carer’s leave | Full rate | 2+ consecutive days |
| US | Varies by state | Varies | Employer policy |
FAQ
How does the 15-day working day count work?
The 15-day betegszabadság is measured in working days, not calendar days. Weekends and public holidays are excluded from the count. If an employee is off sick for 3 calendar weeks (15 working days), they use the full annual entitlement.
Can táppénz be extended beyond 1 year?
In exceptional circumstances, táppénz may be extended beyond 1 year if the employee has a condition with a reasonable prospect of recovery. The extension requires medical justification and is assessed by the Social Insurance Fund. After the maximum táppénz period, the employee may transition to disability benefits.
What is the difference between betegszabadság and táppénz?
Betegszabadság is the employer-paid sick leave period (15 working days at 70%). Táppénz is the Social Insurance Fund sickness benefit (60% from day 16). Betegszabadság is a fixed annual entitlement; táppénz continues for the duration of the illness, up to 1 year.
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