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
228,70 €
Gross, sheet A — days 2–9
Average daily earnings
73,77 €
VSAA days (sheet B)
0
Illness shorter than 10 days
Day by day
How it's calculated
- 75 % of average earnings — 2 working days73,77 € × 75 % × 2110,66 €
- 80 % of average earnings — 2 working days73,77 € × 80 % × 2118,04 €
- Total employer's sick pay (gross)228,70 €
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.
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).
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.
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