Sick Leave Calculator 2026

In 2026, Portuguese sick pay equals 55% of your reference remuneration up to day 30, 60% for days 31-90, 70% for days 91-365 and 75% beyond that, after a waiting period of 3 days (10 for the self-employed). The benefit is income-tax free. Use the calculator to see the amount per bracket.

How Portuguese sickness benefit is calculated in 2026

The benefit is a percentage of your daily reference remuneration that rises with the length of the incapacity (Article 16 of Decree-Law 28/2004): 55% up to 30 days, 60% for days 31-90, 70% for days 91-365 and 75% beyond 365 days. The 55% and 60% rates rise by 5 points — to 60% and 65% — when the reference remuneration does not exceed €500, or when the household has 3 or more children up to 16 (or up to 24 on family allowance) or a child on the disability supplement (Article 17). The daily benefit has a 2026 minimum of €9.20 — 30% of the €920 minimum wage — capped at the reference remuneration itself (Article 19).

Waiting period: when payment starts

For employees, the first 3 days of sick leave are unpaid — the benefit is due from day 4; self-employed workers have a 10-day waiting period and are paid from day 11 (Article 21). There is no waiting period in case of hospitalisation or outpatient surgery, tuberculosis, or illness that starts during parental leave and outlasts it. The maximum duration is 1,095 days for employees and 365 days for the self-employed, and sick leave periods separated by less than 60 days count towards the same limit (Article 23).

Reference remuneration and income tax

The calculation base is the reference remuneration: the total pay registered in the first 6 of the last 8 months divided by 180, excluding holiday and Christmas allowances — which earn a separate 60% compensatory benefit (Articles 18 and 20). The calculator estimates the base as monthly salary divided by 30. Sick pay is neither declared nor taxed for IRS, and sick leave periods still count towards your contribution record by equivalence (Article 22). New to the Portuguese system? See our net salary simulator and accounting services.

Frequently asked questions

How many waiting days does sick leave have?

3 days for employees (paid from day 4) and 10 days for the self-employed. No waiting period for hospitalisation, outpatient surgery, tuberculosis or illness starting during parental leave.

How is the reference remuneration calculated?

R/180: the pay registered in the first 6 of the last 8 months divided by 180, excluding holiday and Christmas allowances — those earn a separate 60% compensatory benefit.

How long can I be on sick leave?

Up to 1,095 days for employees and 365 days for the self-employed; no limit for tuberculosis. Periods separated by less than 60 days count towards the same limit.

Is sick pay subject to income tax?

No — the benefit is neither declared nor taxed for IRS, and sick leave periods count towards Social Security by equivalence.

How many months of contributions do I need?

6 calendar months with registered remuneration plus 12 days of actual work in the 4 months before the month preceding the leave (the latter does not apply to the self-employed).