Price
Free
Execution deadline in working days
10
Learn more
Recipient
Individual person
Receiving restrictions
-

Sickness benefit is paid to an employee or self employed person for the time when the person cannot work and loses  income due to illness.

If the insured person himself/herself is ill, then the sickness benefit is paid from the 10th day of illness.

If the cause of the illness is an accident at work, then the sickness benefit is paid from the 11th day of illness.

If the cause of the illness is an occupational disease, then the sickness benefit is paid to the employee from the first day of illness.

There are limits on the period for which the sickness benefit is paid.

If the illness is continuous, the benefit shall be paid for a maximum period of 26 weeks from the first day of illness. The period may be extended on the basis of an opinion of the State medical Commission for Health and Working ability Expert-examination. The sickness benefit shall then be paid for a maximum period of 52 weeks from the first day of the illness.

If, on the other hand, he is suffering with interruptions, the benefit shall be paid for a maximum period of 52 weeks over a three-year period.

Personal income tax shall be deducted from the calculated amount of the benefit when disbursing the sickness benefit- it is 25.5% in 2025.

The State Social Insurance Agency (SSIA) shall apply the payer's non-taxable minimum to the sickness benefit to be paid. Personal income tax relief for dependants or additional relief for persons with disabilities, politically repressed persons and a Member of the national resistance movement, if entitled, shall also apply.

From May 1, 2025 for working pension beneficiaries, to whom the pensioner's non-taxable minimum is applied separately – EUR 500 for the salary, EUR 500 for the pension, because the payroll tax book has been submitted to the employer – the part of the non-taxable minimum applied to the salary shall also be applied to the sickness benefit by the SSIA.

The non-taxable minimum and income tax relief shall not apply to persons to whom a service pension has been granted.

To request the service, you must fill in for a particular form submission addressed to the SSIA.

The amount of the sickness benefit can be predicted using the SSIA sickness benefit prognosis.

Process description

  1. Service requests
    The allowance must be claimed within 6 months from the first day of temporary incapacity.

    In order to claim the benefit, a specific form of application addressed to the SAA must be completed.
    May submit a submission:
    • on the www.latvija.lv portal;
    • on-site (if requested for service, a personal identification document (passport or ID card) must be produced);
    • electronically (the application must be signed with a secure electronic signature containing the time stamp);
    • by post;
    • through the competent foreign authority.
    An application may be submitted in person to any VSAA customer service centre or to the unified customer service centres of the State and local governments.
    Remote, personalized consultation with a VSAA specialist is available in the unified customer service centers of the state and municipalities of Olaine, Ilūkste, Višķu, Viļaka, Viesite, Rubene, Pededze, Drustu, Gaujiena, Variņa, Ērgeme, Stopiņu, Alūksne, Rundāle and Vecumnieku.

    The submission shall indicate the preferred method of receiving the decision.

    The e-supply to the www.latvija.lv portal may only be submitted if the sick-leave page B is registered in the electronically integrated electronic information system of the health sector.

    If the allowance is requested due to an occupational disease shall be subject to presentation of an opinion on the occupational disease diagnosed.

  2. Receipt of services

    If the official electronic address account (hereinafter the e-address) is activated, the decision will be sent by the SSIA to the e-address regardless of how the application is submitted.

    If the e-address is not enabled and:

    • completed for e-submission on portal Latvija.gov.lv, the decision will be available for viewing on portal Latvija.gov.lv in the “SSIA information and services” e-service under the “logged-in services” section;

    • the application has been submitted to the SSIA in person, electronically (signed with a secure electronic signature) or sent by post - the decision may be received according to the type of receipt of the decision indicated in the application: on the portal, Latvija.gov.lv, face-to-face, or by post

    At the choice of the recipient, the SSIA shall transfer the service to the account of the Latvian credit institution or postal payment system.