Get ready for the start of the new year

Paid leave – new reasons and more days

 

• Employers are obliged to grant paid leave to employees paid leave who accompany a minor child to a counselling and prevention facility for professional activities (e.g. speech therapist, counselling and psychological centres).

   

• Single employees will be entitled to an additional 7 days of paid leave, if all of the following conditions are met:

the employee lives alone and is single, widowed or divorced, or single for other serious reasons (e.g. imprisonment of a spouse or spouses living in separate households); and the employee accompanies a child under the age of 15 who is entrusted exclusively to their personal care or for whom they alone exercise parental rights and obligations.

 

 

Do you have an internal policy on employee absences? If not, now is the right time to fix that. We're happy to help.

 

Higher costs for employers even in the event of incapacity for work

 

From 1 January 2026, employers will be required to pay income compensation during the first 14 days of temporary incapacity for work. This means that employers will pay income compensation to employees for 4 days longer than was the case until 31 December 2025.

 

Do you know when and how you can check whether your employees are complying with their treatment regimen, or request an inspection by the Social Insurance Agency?

 

Amount of health insurance contributions

 

There will also be changes in the amount of health insurance contributions. From 1 January 2026, employees will pay health insurance contributions of 5 % of their gross salary, which is 1 % higher compared to the rate applicable until 31 December 2025, resulting in a decrease in their net salary. Although this change does not directly affect the employer's personnel costs, it may have indirect implications, particularly in the context of remuneration and employee relations.