Care allowance
Care allowance is paid by the Health Insurance Fund.
A certificate for care leave can be issued by a doctor to a person insured through their employer. The doctor decides whether or not to issue a certificate for care leave based on the state of health of the person under care.
Care allowance is paid by the Health Insurance Fund from day 1:
- for nursing a child under 12 years of age or a disabled person under 19 years of age for up to 60 days;
- for up to seven days for nursing a sick family member at home;
- when caring for a child under 3 years of age or a disabled child under 16 years of age, if the person caring for the child is themselves ill or receiving obstetrical care. In these cases, care allowance is paid for up to 10 days.
As a rule, the Health Insurance Fund pays out the benefit within a few working days of receiving the information from the employer. The procedure takes longer if, for example, an enforcement agent has issued a legal instrument of seizure, the employer is late with the insurance details, etc.
The benefit is usually calculated on the basis of income taxed with social tax in the previous calendar year. Social tax paid by a rural municipality, city, or artistic association or from a doctoral grant is not taken into account.
Upper limit of the benefit for temporary incapacity for work
Starting from 1 January 2026, when compensating for new cases of temporary incapacity for work, the Health Insurance Fund will apply an upper limit for sickness and care benefits per calendar day, above which no additional compensation will be paid.
A new upper limit will be set for each calendar year.
- The upper limit does not apply if the person has been on sick leave or care leave before 1 January 2026 and the certificate of incapacity for work is still valid.
- There is no upper limit on the sickness benefit paid by the employer.
The upper limit of the benefit for incapacity for work in a calendar month is twice the average income subject to social tax in Estonia in the calendar year before the last. To calculate the upper limit for a single calendar day, divide the upper limit for the calendar month by 30.
The upper limit for incapacity for work benefit per calendar day in 2026 is 126.87 euros.
The upper limit for temporary incapacity benefit does not apply to:
- certificates for sick leave for giving pregnant people work appropriate to their state of health, if the working conditions of the pregnant woman have been adjusted and the Health Insurance Fund compensates for the difference in salary;
- certificates for sick leave for temporary relaxation of working conditions during long-term illness, if the working conditions of the employee have been adjusted and the Health Insurance Fund compensates for the difference in salary;
- certificates for sick leave for organ or haematopoietic stem cell donation.
An example of applying the upper limit
- According to data from the Tax and Customs Board, the average income per calendar day per person is 183 euros;
- the sickness benefit rate is 70% or 128.10 euros of the average daily income;
- the daily rate of 128.10 euros, calculated on the basis of average income, exceeds the upper limit of 126.87 euros for the payment of the benefit. Therefore, the Health Insurance Fund pays the benefit based on the upper limit of 126.87 euros per calendar day.
The doctor can also issue a certificate for care leave for a longer period, but the period for which care allowance is paid is limited.
A sick child, a disabled child, or a family member may be cared for by more than one person in succession. In this case, the doctor will issue them all with separate certificates for care leave. This does not extend the aforementioned period of payment of the care allowance.
Reimbursement of sick and care leave for a person receiving the parental benefit
Certificates for sick and care leave are reimbursed on more favourable terms for those receiving the parental benefit
- whose child is up to 3 years old (incl.) in the calendar year preceding the calendar year of the certificate of incapacity for work;
- who were on parental leave for part or all of the calendar year preceding the calendar year in which the certificate of temporary incapacity for work is issued; and
- who have received
- the maternity benefit,
- the shared parental benefit; or
- the parental benefit for adoptive parents.
The Health Insurance Fund calculates sickness and care benefits on the following basis:
- the daily rate of benefit calculated on the basis of the income subject to social tax of the previous calendar year, or
- the daily amount of parental benefit to be paid.
The benefit will be paid at the most favourable rate for the recipient.
The daily rate of the shared parental benefit is forwarded to the Health Insurance Fund by the Social Insurance Board. You can find out more about the daily rate of the parental benefit on the website of the Social Insurance Board.
The daily rate of income subject to social tax for the previous calendar year is calculated by the Health Insurance Fund on the basis of social tax data received from the Tax and Customs Board.
If enforcement proceedings have been initiated against a person, the Health Insurance Fund is obliged to withhold from the benefit for temporary incapacity for work the amount to be attached and to transfer the amount to the official account of the enforcement agent who sent the attachment notice.
If a person feels that the attachment has not taken into account their income and dependants, they should contact a bailiff. Only the enforcement agent can modify the attachment order. Contact details can be found on the website of the Estonian Chamber of Enforcement agents and Trustees in Bankruptcy.
For information on enforcement proceedings commenced against you, see the ‘Execution proceedings commenced against a debtor’ service on eesti.ee.