How is sick leave paid during vacation

How is sick leave paid during the vacation? It depends on many nuances and circumstances, in particular, on the type of vacation, the period when an employee provides a disability certificate, etc. After reading our article, you will be able to correctly calculate and pay a vacation allowance, as well as issue his sick leave in compliance with all the requirements provided for this.

How to pay for sick leave during the next vacation

An employee who is on annual (regular) paid leave, main or additional, in case of illness, receives the right to take advantage of an extension of leave for the number of days corresponding to the period between the opening and closing of the disability certificate, or to postpone this short-term leave for another period in agreement with the employer.

Sick leave is paid only if the employee himself falls ill. If the disability certificate reflects the fact that the employee took sick leave to care for a child or another family member, the leave is not subject to extension, postponement, as well as compensation.

There is no payment for sick leave during the vacation:

  • educational;
  • maternity;
  • child care.

Similarly, the extension and postponement of leave due to the illness of an employee using these types of leave is not carried out.

It is worth noting that if an employee falls ill during a vacation that is not related to annual paid ones and continues to be on sick leave after its completion, then at the end of this vacation, from the first working day (according to the schedule), he is entitled to compensation in accordance with the disability certificate.

You can find out more about the grounds for an employer to grant additional days of leave due to an employee’s illness in this article.

How do I calculate sick leave compensation?

Let’s now study a number of practical nuances that reflect how sick leave is paid during the next vacation in one form or another.

The sick leave is calculated, which is issued by an employee who is on vacation, in the same order as the sick leave for employees who are not on vacation.That is, it is carried out using formulas used in calculating sick leave, not vacation pay.

In cases provided for by law, the maximum and minimum value of the base for average earnings, as well as the maximum duration of sick leave, are considered.

You can get acquainted with the formulas for calculating sick leave and vacation pay, as well as study the fundamental differences between them in the articles:

  • “Calculation of the number of vacation days in 2023-2024 is an example”;
  • “How to calculate sick leave”.

Accrual of sick leave during vacation: nuances

It is worth noting that the procedure for paying sick leave during the next vacation does not fundamentally depend on whether the employee actually used the added vacation or came to work at the end of the next vacation, intending to postpone the added vacation for another period.

In the first case, when an employee, having been ill on vacation, decided to take advantage of additional rest days, the calculation with this employee is carried out on the basis of a disability certificate along with the nearest salary.

In the second case, when an employee, having been ill on vacation, comes to work on schedule, he receives disability benefits also according to the disability certificate (despite the fact that he can actually take the added days off much later, in agreement with the employer).

Another nuance characterizing the payment of sick leave on vacation: disability compensation is considered as a type of taxable income of an employee. Therefore, the employer must charge personal income tax on it and pay it. In turn, social contributions are not subject to compensation for sick leave.

How to get sick leave during vacation: nuances

Having considered how the sick leave is paid for on vacation, we will study a number of nuances characterizing the design of the added vacation days provided by the employer in connection with the employee’s illness.

If an employee took advantage of the added vacation at the expense of sick days, without returning to work before the expiration of these days, then the employer does not need to issue an additional vacation order. The fact is that the vacation in this case is considered extended by default, this fact does not need to be confirmed in any way. There is also no need to recalculate vacation pay due to a disability certificate (we already know that payment of vacation pay and payment of compensation for sick leave are 2 different procedures).

If an employee has not used the added vacation at the expense of sick leave, he, in agreement with the employer, reschedules it for another period. In this case, it is already required to issue a separate vacation order, as well as make adjustments to the vacation schedule by the employer. In this case, the employee will be required to provide an application that will reflect the date on which it is convenient for him to transfer the added vacation. On the basis of this application, a separate vacation order is formed.


How sick leave is paid during a vacation depends primarily on the type of vacation. Only the vacation that is classified as annual paid (it can be basic or additional) is subject to extension or postponement. Depending on the option chosen by the employee, he should in any case receive sick leave benefits, but vacation pay can either be recalculated if the vacation is postponed, or remain as is if the vacation is extended for the duration of the sick leave.

Leave a Comment

Your email address will not be published. Required fields are marked *

Scroll to Top