Free tools · 2026 rates
Sick pay calculator (sheet A)
The employer pays for days 2–9 of incapacity (sheet A): 75% for days 2–3 and 80% for days 4–9 — only for the days the employee would have worked. From day 10 the VSAA pays (sheet B).
Employer's sick pay
219,70 €
Gross, sheet A — days 2–9
Average daily earnings
70,87 €
VSAA days (sheet B)
0
Illness shorter than 10 days
Day by day
How it's calculated
- 75 % of average earnings — 2 working days70,87 € × 75 % × 2106,30 €
- 80 % of average earnings — 2 working days70,87 € × 80 % × 2113,40 €
- Total employer's sick pay (gross)219,70 €
Sick pay is gross — social contributions and personal income tax are withheld from it like from salary. The calculation assumes a 5-day working week (Monday–Friday) and takes Latvian public holidays into account; if the employee has a different schedule, the payable days may differ.
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How sick pay is calculated (sheet A)
The figures on this page are computed by the Vadi tax engine using the rates in force on 1 October 2026. The calculation is for information only and does not replace tax advice.
The start of an incapacity period — up to calendar day 9 — is paid by the employer. This payment is called sick pay, and the doctor issues incapacity sheet A for that time. From day 10 the sickness benefit is paid by the VSAA (State Social Insurance Agency) on the basis of sheet B. The employer's duty is set by section 36 of the Law on Maternity and Sickness Insurance.
- Day 1 — not paid.
- Days 2 and 3 — at least 75% of average earnings.
- Days 4 to 9 — at least 80% of average earnings.
- From day 10 — the VSAA sickness benefit; the employer no longer pays.
Days are counted as calendar days, weekends included, but only the days on which the employee would have worked are paid. The amount therefore depends on the weekday on which the illness starts: if payable days fall on a Saturday and Sunday, the employer does not pay for them.
Average earnings are calculated as for vacation pay — the pay for the last six calendar months divided by the days worked (section 75 of the Labour Law). The statutory percentages are a minimum: the employer may pay more. These rules have applied since 1 April 2022.
Sick pay is a gross amount — VSAOI (state social insurance contributions) and IIN (personal income tax) are withheld from it as from salary, so use the salary calculator for the net figure. Average earnings can be worked out in more detail in the vacation pay calculator. Vadi records sick leave in the “Absences” section, and it flows into the payroll calculation automatically.
Sick pay calculation examples, day by day
In both examples the incapacity starts in October 2026; weekends and public holidays are taken from the Latvian calendar, assuming a five-day working week.
Average daily earnings of €70, 9 calendar days starting on a Monday
| Day of incapacity | Payment | Amount |
|---|---|---|
| Day 1 — Monday, 5 October | unpaid | €0.00 |
| Day 2 — Tuesday, 6 October | 75% | €52.50 |
| Day 3 — Wednesday, 7 October | 75% | €52.50 |
| Day 4 — Thursday, 8 October | 80% | €56.00 |
| Day 5 — Friday, 9 October | 80% | €56.00 |
| Day 6 — Saturday, 10 October | day off | €0.00 |
| Day 7 — Sunday, 11 October | day off | €0.00 |
| Day 8 — Monday, 12 October | 80% | €56.00 |
| Day 9 — Tuesday, 13 October | 80% | €56.00 |
| Total employer's sick pay | €329.00 |
2 days are paid at 75% (€105.00) and 4 days at 80% (€224.00). Saturday and Sunday are part of the incapacity period but are not paid.
Salary of €1,500, 14 calendar days starting on a Thursday
The average daily earnings from a stable salary of €1,500 over the last six months are €72.00.
| Day of incapacity | Payment | Amount |
|---|---|---|
| Day 1 — Thursday, 8 October | unpaid | €0.00 |
| Day 2 — Friday, 9 October | 75% | €54.00 |
| Day 3 — Saturday, 10 October | day off | €0.00 |
| Day 4 — Sunday, 11 October | day off | €0.00 |
| Day 5 — Monday, 12 October | 80% | €57.60 |
| Day 6 — Tuesday, 13 October | 80% | €57.60 |
| Day 7 — Wednesday, 14 October | 80% | €57.60 |
| Day 8 — Thursday, 15 October | 80% | €57.60 |
| Day 9 — Friday, 16 October | 80% | €57.60 |
| Day 10 — Saturday, 17 October | paid by the VSAA | — |
| Day 11 — Sunday, 18 October | paid by the VSAA | — |
| Day 12 — Monday, 19 October | paid by the VSAA | — |
| Day 13 — Tuesday, 20 October | paid by the VSAA | — |
| Day 14 — Wednesday, 21 October | paid by the VSAA | — |
| Total employer's sick pay | €342.00 |
Because the illness starts on a Thursday, days 3 and 4 are days off and only one day is paid at 75%. For the last 5 days the benefit is calculated and paid by the VSAA from its own data.
Sick pay for a full sheet A at different salaries
Assumptions: the illness starts on a Monday and lasts 9 calendar days, and the salary did not change over the last six months. The employer then pays 2 days at 75% and 4 days at 80%. Amounts are gross.
| Monthly gross salary | Average daily earnings | Days 2–3 (75%) | Days 4–9 (80%) | Total sick pay |
|---|---|---|---|---|
| €780.00 | €37.44 | €56.16 | €119.80 | €175.96 |
| €1,000.00 | €48.00 | €72.00 | €153.60 | €225.60 |
| €1,500.00 | €72.00 | €108.00 | €230.40 | €338.40 |
| €2,000.00 | €96.00 | €144.00 | €307.20 | €451.20 |
| €2,500.00 | €120.00 | €180.00 | €384.00 | €564.00 |
| €3,000.00 | €144.00 | €216.00 | €460.80 | €676.80 |
Sources: Law on Maternity and Sickness Insurance; sick pay — State Labour Inspectorate.
Frequently asked questions
Who pays for a sick note?
The employer pays for days 2–9 of incapacity (sick pay, sheet A). From day 10 the State Social Insurance Agency (VSAA) pays the sickness benefit at 80% of the average contribution wage (sheet B). The first day is not paid.
What percentage does the employer pay during illness?
At least 75% of average earnings for days 2 and 3 and at least 80% for days 4–9 — only for the days the employee would have worked according to their schedule.
From which day does the VSAA pay the sickness benefit?
From day 10 of incapacity (the rule in force since 1 April 2022 — previously the employer paid up to day 10).
What is the difference between incapacity sheet A and sheet B?
Sheet A is issued for the start of the incapacity — up to day 9 — and for that time sick pay is paid by the employer. Sheet B is issued if the incapacity continues, and from day 10 the sickness benefit is paid by the VSAA.
How much is sick pay on a salary of €1,500?
If the illness starts on a Monday and lasts 9 calendar days, the employer pays €338.40 gross: the average daily earnings are €72.00, 2 days are paid at 75% and 4 days at 80%.
Are weekends paid during sick leave?
No. The employer pays only for the incapacity days on which the employee would have worked according to their schedule. Weekends and public holidays count towards the number of days, but no sick pay is due for them.
Is tax withheld from sick pay?
Yes. The employer's sick pay is taxable income — VSAOI and IIN are withheld from it as from salary. The calculator shows the gross amount.
For how long does the employer pay sick pay?
No longer than up to calendar day 9 of the incapacity. The first day is not paid, so the employer pays for days 2 to 9 — if those are working days for the employee.
This calculator is for information only and does not replace tax advice — the final figure is set by the State Revenue Service (VID) in its assessment. The rates are computed by the same engine used in Vadi accounting, and each value is verified against official sources (VID, likumi.lv). If you spot an inaccuracy, write to us.