Sick Leave in Latvia 2026: How A and B Certificates Work, Who Pays and How Much
Monday morning, an employee messages — can't come in, the doctor issued a sick certificate. As an employer, you know you're on the hook for something, but the actual mechanism — how many days you pay, at what percentage, and when the state takes over — often stays fuzzy until the moment you actually have to calculate it.
Latvia's incapacity-pay system is split into clearly defined stages. Once you know where the lines fall and the exact percentages, calculating an employee's pay during sick leave becomes a straightforward formula instead of a guess.
These two parts correspond to two types of sick-leave document — Certificate A and Certificate B. In an ordinary illness, the doctor issues Certificate A for the first 9 days of incapacity — the period the employer pays for (except the first day), calculated for the days the employee would have worked. If the illness continues, from day 10 a Certificate B is issued — paid by VSAA and, unlike Certificate A, calculated per calendar day, weekends and public holidays included.
Key takeaways
The law provides no payment for the first day of sick leave — from neither the employer nor the state.
Days 2 and 3 are paid by the employer at a minimum of 75% of average earnings; days 4 through 9 rise to a minimum of 80%.
From day 10, VSAA (the State Social Insurance Agency) takes over, paying a sickness benefit equal to 80% of the average insurance-contribution wage — for up to 26 weeks continuous (up to 52 with a medical commission's extension), or up to 52 weeks within a 3-year period if incapacity recurs with interruptions.
Child care leave has separate, longer thresholds — up to 14, 21, or 30 days depending on the situation.
In an ordinary illness, Certificate A covers days 1–9 (calculated for working days); from day 10, Certificate B is issued, paid by VSAA per calendar day.
Three stages that make up an employee's sick leave
Picture an employee's illness as three consecutive stages, each with its own payer and percentage.
Day 1 — unpaid. The law provides no payment for the first day of incapacity — from either the employer or the state. An employer may choose to pay for it anyway (for example under an employment or collective agreement), but it is not a statutory obligation. This base rule is one that both employees and sometimes employers forget until they run into it in practice.
Days 2–9 — paid by the employer. This period splits into two rates:
Days 2 and 3 — the employer pays at least 75% of the employee's average earnings.
Days 4–9 — the rate rises to at least 80% of average earnings.
This is set out in Article 36 of the Law on Maternity and Sickness Insurance — not Article 74 of the Labour Law, which governs an entirely different matter (paid justified absence, such as a doctor's visit, blood donation, or a close relative's funeral). Mixing the two up is one of the more common mistakes in payroll accounting.
From day 10 — VSAA takes over. Starting on the 10th day of incapacity, the employer is no longer the payer — the State Social Insurance Agency (VSAA) takes over, paying a sickness benefit equal to 80% of the employee's average insurance-contribution wage.
Source: Law on Maternity and Sickness Insurance, Article 17 (benefit amount) and Article 13 (payment period).
How long sickness benefit can continue
The sickness benefit VSAA pays isn't unlimited in time. The law sets two ceilings:
Continuous incapacity — benefit is paid for up to 26 weeks; if incapacity continues, a medical commission may extend payment, but to no more than 52 weeks.
Recurring incapacity with interruptions — the total payment period can reach up to 52 weeks within a 3-year period.
After that period ends, if incapacity continues, there's a further assessment process, which can include referral to the state Health and Working Capacity Assessment Commission (VDEĀK) for a disability determination — a separate process with its own rules, outside the scope of this article.
This article covers ordinary illness. Work accidents (Certificate A for the first 10 days, Certificate B from day 11) and occupational disease (the State Social Insurance Agency pays from the day a special medical commission confirms the disease) follow separate rules (law "On Compulsory Social Insurance against Accidents at Work and Occupational Diseases", Section 19). In the case of tuberculosis, the benefit is paid until working capacity is regained or disability is determined, and the 26/52-week limits do not apply (Article 14). These cases are not covered here.
Child care leave — a separate, longer threshold
If an employee stays home to care for a sick child under 14, the thresholds differ from a "regular" sick certificate and depend on the severity of the situation:
Situation | Maximum duration |
|---|---|
General childcare at home | up to 14 days |
Care that includes inpatient (hospital) treatment | up to 21 days |
Child's trauma associated with a bone fracture | up to 30 days |
Source: Law on Maternity and Sickness Insurance, Article 13, Part 2.
For a child under 18 with a severe illness requiring long inpatient treatment, separate rules apply: a medical panel determines whether a parent's continuous presence is needed, and the benefit is paid for the period it sets — at most three months at a time, and in total at most 26 weeks (for continuous incapacity) or three years within a five-year period (if incapacity recurs with interruptions). This table does not cover those cases.
A practical example
Say employee Marta (working Monday to Friday) has average earnings of about €70 per working day (gross; roughly equivalent to €1,500 a month), and her insurance-contribution wage over the past 12 months was €1,500 a month. Marta falls ill on a Monday and is off sick for 12 calendar days.
Day | Payer | Calculation |
|---|---|---|
1 (Monday) | — | The law provides no payment — €0 |
2–3 (Tuesday, Wednesday) | Employer | 75% × €70 = €52.50 per day → €105.00 |
4–9 (Thursday–Tuesday) | Employer | 80% × €70 = €56.00 for each of the 4 working days (Thursday, Friday, Monday, Tuesday); Saturday and Sunday are not working days → €224.00 |
10–12 (Wednesday–Friday) | VSAA | 80% of the average insurance-contribution wage per calendar day: €18,000 ÷ 365 ≈ €49.32; × 80% ≈ €39.45 per day → ≈ €118.36 |
Note: illustrative example with assumed figures; amounts are gross (before tax). During the employer-paid period, sick pay is calculated from average earnings under the procedure set by law, and during the VSAA period from the average insurance-contribution wage per calendar day (12-month period), so real figures depend on the specific employee's data.
The practically important takeaway for an employer: your obligation is limited to 9 calendar days, and you pay for those days within 2–9 on which the employee would have worked — here, 6 days (€329.00 in total). From day 10, the employee is paid directly by VSAA.
Common mistakes
Confusing Article 36 of the Law on Maternity and Sickness Insurance with Article 74 of the Labour Law. These govern entirely different situations — the first is sick pay, the second covers other types of paid absence.
Forgetting that the law provides no payment for the first day. If an employer pays for it, that is a voluntary choice rather than an obligation — worth being aware of rather than paying by default.
Applying 75% to the entire days 2–9 period. The rate changes partway through (75% → 80%) on day 4 — it doesn't stay flat across the whole period.
Not distinguishing a "regular" sick certificate from child care leave. The thresholds and conditions differ — child care leave runs longer and depends on the severity of the situation.
Mixing up Certificate A and Certificate B's calculation units. Certificate A (employer period) is calculated per working day, while Certificate B (VSAA period, from day 10) is calculated per calendar day — this difference affects the actual amount paid.
Frequently asked questions
Does the employer have to pay for the first day of sick leave?
No. The law provides no payment for the first day of incapacity, from either the employer or the state. An employer may decide to pay voluntarily, but has no obligation to.
How many days total does the employer pay?
The law limits the employer's obligation to days 2–9 (8 calendar days in total), and the employer pays for those of them on which the employee would have worked. From day 10, VSAA takes over.
Is the rate the same for the entire employer-paid period?
No. Days 2 and 3 are paid at a minimum of 75% of average earnings, rising to a minimum of 80% from day 4 through day 9.
What happens if an employee is sick for longer than 9 days?
From day 10, payment is taken over entirely by VSAA, which pays a sickness benefit equal to 80% of average insurance-contribution wage. The employer's obligation ends.
How long can VSAA keep paying the sickness benefit?
For continuous incapacity — up to 26 weeks, or up to 52 weeks with a medical commission's extension. If incapacity recurs with interruptions — up to 52 weeks within a 3-year period.
How does child care leave differ from a "regular" sick certificate?
Child care leave runs longer, in tiers — up to 14 days for general care, up to 21 days if inpatient treatment is involved, and up to 30 days for a trauma associated with a bone fracture.
What's the difference between Certificate A and Certificate B?
Certificate A is issued at the start of an illness — it covers the first 9 days (the period paid by the employer), calculated for the days the employee would have worked. If the illness continues longer, from day 10 Certificate B is issued, paid by VSAA per calendar day.
Is sick pay calculated from gross or net salary?
It's calculated from average earnings (during the employer-paid period) or the average insurance-contribution wage (during the VSAA period) — both are gross figures, with the relevant taxes applied at the point of payment.
Conclusion
The sick-pay mechanism in Latvia is more precise than it looks at first glance — three stages with different payers and rates that change even within the employer's own payment period. Once you know the exact structure (day 1 unpaid, days 2–3 at 75%, days 4–9 at 80%, VSAA from day 10), you can plan both your payroll costs and your communication with employees during illness correctly.
If you need to calculate an employee's exact pay including sick days, use our salary calculator or get in touch for a case-specific recalculation.
Related reading
For other employer obligations and payroll costs, see also: payroll taxes for employers, salary changes and the minimum wage in 2026, hiring your first employee in Latvia, and overtime pay and working-time records.
Legal sources and references
Need help calculating payroll that includes periods of incapacity? Get in touch — we'll help you calculate it accurately and without errors.
Last updated: September 2026. Information based on the Law on Maternity and Sickness Insurance and the Labour Law. This article is a general explanation and does not replace individual advice. The exact calculation of average earnings and sickness benefit depends on the specific employee's data — consult a certified accountant.
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