Work out Estonian sick pay: days 1–3, the employer for days 4–8 and Tervisekassa from day 9. The 2026 cap, income tax and what you keep.
This calculator gives an estimate. It is not an official calculation and not legal, tax or financial advice. Your employer and Tervisekassa calculate the exact amount; check the rules against the official sources (listed on this page under “Official sources”). Rules checked on 30 Sep 2026.
For an ordinary illness the first three days of sick leave are unpaid. From day four to day eight the employer pays 70% of your average pay. From day nine Tervisekassa pays 70% of last calendar year’s income subject to social tax.
Average pay is based on the six calendar months before the month the illness started: pay is divided by the calendar days in those months. Unlike holiday pay, public holidays stay in the divisor. The employer pays on payday or within 30 days of you reporting that the sick leave has closed.
The daily rate is last year’s income subject to social tax divided by 365, and 70% of that. If you had no or little income last year, the agreed salary is used, but no more than the minimum wage. In 2026 the cap is €126.87 a day. For an ordinary illness it is paid for up to 182 days in a row.
Sick leave from 5 Oct 2026, 14 days. Salary €1,800 a month, the same last year. Days 1–3: €0. The employer pays 5 days × €41.31 = €206.55. Tervisekassa pays 6 days × €41.42 = €248.52. Total €455.07 gross, €354.95 after 22% income tax.
Only income tax is withheld from sick pay. Tervisekassa withholds 22% and applies the tax-free allowance only if you apply for it. No social tax, unemployment insurance or funded pension is paid on employer sick pay.
Days 1–3 are unpaid. For days 4–8 the employer pays 70% of average pay; from day 9 Tervisekassa pays 70% of last year’s income.
Last calendar year’s income subject to social tax is divided by 365 and 70% of that is paid. In 2026 the daily cap is €126.87.
Then the agreed monthly salary divided by 30 is used, but no more than the minimum wage.
For an ordinary illness up to 182 calendar days in a row, for tuberculosis up to 240.
Only with income tax. No social tax, unemployment insurance or funded pension is paid on it.
The employer pays on payday or within 30 days of being told the sick leave has closed. Tervisekassa pays within 30 days of the employer entering its data on the certificate.
This calculator gives an estimate. It is not an official calculation and not legal, tax or financial advice. Your employer and Tervisekassa calculate the exact amount; check the rules against the official sources (listed on this page under “Official sources”). Rules checked on 30 Sep 2026.
Different rules apply during holiday: holiday pay calculator.