Sick leave by country / Slovakia
Sick leave and sick pay in Slovakia
Who pays when someone is ill, how much, for how long, and what the certificate rules are — in plain English, whether you run a team in Slovakia or work on one.
Slovakia splits sick pay between employer and state fund, and the split moved on 1 January 2026. Under §7 and §8 of Act 462/2003 the employer now pays the first 14 calendar days — 25% of the daily assessment base for days 1 to 3 and 55% from day 4 to day 14 — where it previously paid 10. From the 15th day Sociálna poisťovňa pays nemocenské at 55% of the daily assessment base, for up to 52 weeks.
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How it works
Section 7(2) of Act 462/2003 requires the employer to provide náhrada príjmu for calendar days from the first day of incapacity until it ends, and at most until the fourteenth day. Section 8(1) sets the rate in two steps: 25% of the employee's daily assessment base for days one to three, then 55% from day four to day fourteen. Section 8(2) lets a collective agreement raise the daily rate, to a maximum of 80% of the base. From 1 January 2026 that employer period ran from 10 days to 14, so Sociálna poisťovňa now picks up nemocenské from the fifteenth day rather than the eleventh, at 55% of the daily assessment base and for a support period ending at the latest 52 weeks from the start of the incapacity. The change applies only to incapacity beginning after 31 December 2025 — anything that started in 2025 stays on the old ten-day rule even if it runs into 2026.
Worth knowing: The daily assessment base is capped, which caps the benefit: the maximum daily assessment base rose to €100.2083 for 2026. The first three days at 25% make short absences markedly cheaper for the state and markedly worse for the employee, which is why many Slovak collective agreements use the §8(2) freedom to lift the rate.
If you run a team in Slovakia
From 2026 you carry 14 calendar days rather than 10, so the direct cost of a two-week absence now sits entirely with you. Apply 25% of the daily assessment base for the first three days and 55% from the fourth, and check whether your collective agreement raises the rate — it may, up to 80%. Incapacity that began in 2025 keeps the old ten-day rule, so payroll needs to handle both until those cases close.
If you work in Slovakia
You are paid from the first day, but the first three days are only 25% of your daily assessment base, rising to 55% from the fourth. Your employer pays to day 14 and Sociálna poisťovňa from day 15, at 55%, for as long as 52 weeks. The sick note is electronic — your doctor issues the ePN and the fund and your employer are notified, so there is no form for you to deliver.
Sickness and annual leave
Temporary incapacity is a protected period under the Labour Code; annual leave does not run during it, and leave the employee could not take because of sickness is carried over.
The annual leave entitlement itself is covered on our Slovakia annual leave page — 20 working days minimum.
Keeping the record straight
Sick pay rules turn on dates: the day the illness started, the day the certificate was due, the day the employer's obligation ends and the benefit takes over. In Slovakia those dates decide who pays and how much, and they have to be provable months later — to a payroll auditor, an insurer, or the employee. A shared spreadsheet rarely survives that; a tracker like Leavo records each absence with its dates and approvals alongside annual leave, so the record exists before anyone asks for it. We compare the options in our leave management software guide, and the policy side — carryover, payout, accrual — in our guides.
Sick leave in Slovakia: common questions
What changed on 1 January 2026?
The employer-paid period went from 10 calendar days to 14. Sociálna poisťovňa now starts paying nemocenské on the 15th day instead of the 11th. Incapacity that began before 1 January 2026 stays on the old rule.
Why is the first three days so much lower?
Section 8(1) of Act 462/2003 sets 25% of the daily assessment base for days one to three and 55% from day four. A collective agreement can raise the rate to as much as 80% under §8(2).
How long can nemocenské last?
The support period ends at the latest 52 weeks from the start of the incapacity, and earlier periods of incapacity in the preceding 52 weeks count towards it.
What happens if I fall ill during my annual leave in Slovakia?
Temporary incapacity is a protected period under the Labour Code; annual leave does not run during it, and leave the employee could not take because of sickness is carried over.
Source
Primary source: Zákon č. 462/2003 Z. z., §7 a §8; zákon č. 461/2003 Z. z. o sociálnom poistení (nemocenské). Rates and caps change — often every January or April — and collective agreements frequently improve on the statutory scheme. Confirm against the current text before acting. See our methodology.