From 1 Jul 2019, Czech employers will have to pay sick leave from the first day of an employee’s absence from work — the current law requires a three-day waiting period before sick pay starts. The change features in Act 32/2019 (Czech).
To help reduce the cost of the change, employers’ social security contributions will be reduced to 2.1% (down from 2.3%) calculated on the employees’ eligible pay. The amount of sick pay during the first 14 days’ absence remains unchanged — at 60% of average covered earnings — after which the employee will receive short-term disability benefits.
- Act 32/2019 (Czech) (Czech official journal, 7 Feb 2019)