Sickness benefit

The sickness benefit amounts to 70% of your previous gross salary on which contributions were paid, but no more than 90% of your net salary. One-time payments such as holiday or Christmas bonuses can increase the sickness benefit to up to 100%. Salary conversion arrangements may reduce the amount of the sickness benefit. The maximum sickness benefit per calendar day is €135.63 for the year 2026 (€128.63 in 2025).

Example

Calculation and result

From your sickness benefit, we deduct contributions to pension insurance, unemployment insurance and long-term care insurance, provided that you most recently paid contributions to these social insurance schemes from your earned income.

Your membership continues while you are receiving sickness benefit.

This also applies if your employment relationship ends during the period in which you receive sickness benefit and your incapacity for work is continuously certified by a physician.

While you are receiving sickness benefit, we pay pension insurance contributions on your behalf. You will automatically receive an overview of these contributions by the end of February of the following year.

Your sickness benefit is tax-free, but is subject to the so-called progression clause. As required by the Income Tax Act, we transmit the relevant data to the tax authorities (Section 32b (3), sentence 3 of the Income Tax Act). You will automatically receive an overview of this data by the end of February of the following year.

A prerequisite for receiving sickness benefit is that you have chosen statutory sickness benefit coverage starting from the 43rd day. For self-employed persons, the amount of sickness benefit is based on the previous earned income before you became ill, but only up to the income on which contributions were paid.

Your sickness benefit amounts to 70% of the average daily earned income, up to a maximum of €135.63 per calendar day for the year 2026 (€128.63 in 2025). If you most recently generated negative income, we are unable to pay sickness benefit.

Other income, for example from renting and leasing or from capital gains, is not taken into account when calculating sickness benefit. Income changes reported to us after the start of the incapacity for work cannot be considered in the calculation. The most recent earned income subject to contributions remains decisive.

If the contribution amount is classified on a provisional basis, the sickness benefit will nevertheless be calculated on a final basis. The calculation is based on the earned income that was subject to contribution assessment before the start of the incapacity for work. If contributions are adjusted retroactively and the earned income subject to contributions is corrected, the sickness benefit will not be recalculated.

Self-employed persons can also insure a higher sickness benefit with the premium plan. Further information on the premium plan can be found on the page Sickness Benefit Plan for Full-Time Self-Employed Persons or Sickness Benefit Plan for Artists and Publicists.

Anyone who was subject to compulsory insurance in long-term care insurance, pension insurance, or unemployment insurance before becoming incapacitated for work must continue to pay contributions to these social insurance schemes even while receiving sickness benefit. We deduct the contribution shares before paying out the sickness benefit and transfer them, together with the contribution shares paid by us, to the respective insurance institutions. This ensures that your insurance coverage remains in place. You will therefore not face any disadvantages when your pension is approved at a later date.

The sickness benefit is the same amount as the unemployment benefit you last received. The Employment Agency automatically sends us the necessary information regarding your unemployment benefit.

From your sickness benefit, we deduct contributions for pension, unemployment, and long-term care insurance if you have previously paid contributions to these social insurances from your wages.

Your membership continues while you are receiving sickness benefit.

This also applies if your employment relationship ends while you are receiving sickness benefit and your incapacity for work is continuously certified by a doctor.

While you receive sickness benefit, we pay pension insurance contributions on your behalf. You will automatically receive an overview of these contributions by the end of February of the following year.

Your sickness benefit is tax-free, but it is subject to the so-called progression clause. As required by the Income Tax Act, we transmit the data to the tax authorities (§ 32b (3) sentence 3 of the Income Tax Act). You will automatically receive an overview of this data by the end of February of the following year.

If you are accompanying and supporting a loved one in hospital, you may be eligible for sick pay during their hospital treatment.

We are happy to help you in this individual situation. There are various benefit options available, so please speak directly to your personal SBK consultant.