Sick leave

Sick leave in the Czech Republic is a statutory entitlement that provides income protection when employees are unable to work due to illness or injury. The system ensures workers receive compensation during periods of incapacity while maintaining employer obligations for social contributions.

Under Czech labor law, employees are entitled to sick leave benefits when they cannot perform work due to illness, injury, or medical treatment. The first three days of sick leave are typically paid by the employer at a rate of 60% of the employee's average daily wage. From the fourth day onward, the state social security system covers the benefit, also at 60% of average daily wage, up to a maximum of 14 calendar days per calendar year for the same illness. For different illnesses, employees may receive additional periods of sick leave.

The primary governing legislation is the Labor Code (Zákoník práce), specifically Act No. 262/2006 Coll., as amended. The Social Security Act (Act No. 582/1991 Coll.) also establishes the framework for state-provided sick leave benefits beyond the employer-paid period.

Recent amendments have maintained the 60% replacement rate, though specific provisions regarding maximum benefit periods and employer obligations continue to be subject to regulatory updates. Employers must verify employee incapacity through medical documentation, typically a medical certificate (lékařská zpráva) issued by a physician.

Payroll teams must accurately calculate average daily wages, track sick leave usage per calendar year, and distinguish between employer-paid and state-paid periods. Proper documentation and timely reporting to social security authorities are essential for compliance with Czech employment regulations.