Calculate sick pay

1. Continued payment of wages & U1 reimbursement (the first 6 weeks)

In the first 6 weeks (42 days) of illness, the employer continues to pay full wages. Small and medium-sized companies (up to 30 full-time employees) can use this U1 allocation procedure Depending on the tariff chosen, between 50% and 80% of these costs can be reimbursed by the health insurance company.

2. Statutory sick pay (from the 7th week)

After 6 weeks, the health insurance company will take over. The sick pay is basically:

• 70% of the regular gross salary
• However, a maximum of 90% of the net salary (This is usually the case)

The lower value is taken. Contributions to pension, unemployment and nursing care insurance are deducted from the gross sick pay (approx. 12%). The health insurance itself is free of contributions while you are receiving sick pay.

3. Sickness benefit subsidy from the employer

Some collective agreements (e.g. TVöD in the public sector) or individual agreements require the employer to pay a sick pay subsidy. It compensates for the difference between the fund's net sick pay and the previous net wage.

• Social security: Sickness benefit subsidies are usually available exempt from social security, as long as the sick pay from the fund + the subsidy do not exceed the previous net salary by more than €50.
• Tax: The subsidy is tax-free, but is subject to tax for the employee Progression reservation (increases the tax rate on the remaining income at the end of the year).