Sick pay (temporary incapacity allowance): who gets it, how much and how?
Conditions for SGK's temporary incapacity allowance, differences between illness, work accidents and maternity, calculating daily earnings and the amount, the employer's non-working notification, effects on payroll and a worked example.
When an employee is on sick leave, two questions arise: who pays the employee for the period of the report, and what should the employer do on the payroll? This article covers the process step by step with an example.
1. Determine the type of report
| Type of report | Premium condition | Paid from which day? |
|---|---|---|
| Illness | At least 90 days of short-term insurance premiums in the year before the report starts | From the 3rd day; the first two days are not paid |
| Work accident | None | From the first day |
| Occupational disease | None | From the first day |
| Maternity (birth) | At least 90 days of short-term insurance premiums in the year before the birth | 8 weeks before and 16 weeks after the birth (10 weeks before for a multiple pregnancy); from 1 May 2026 |
Retired people who work (insured under SGDP) can receive the allowance only for work accidents and occupational disease; they cannot receive illness or maternity allowance.
2. Calculate daily earnings
For illness and maternity, daily earnings are found by dividing the total premium-based earnings of the 12 months before the report by the number of days for those earnings. For work accidents and occupational disease, the earnings of the last three months within the last 12 months are used.
3. Apply the rate
- For outpatient treatment, two thirds of daily earnings,
- For inpatient treatment, half of daily earnings are paid.
Example
An employee earning TRY 45,000 gross a month, with 360 premium days paid in the last year, received a 5-day outpatient report for illness.
| Step | Calculation | Result |
|---|---|---|
| Daily earnings | 45,000 × 12 ÷ 360 | TRY 1,500.00 |
| Daily allowance | 1,500 × 2/3 | TRY 1,000.00 |
| Days payable | 5 days − first 2 days | 3 days |
| Total allowance | 1,000 × 3 | TRY 3,000.00 |
With your own figures: Sick pay calculator
4. What does the employer do?
- Non-working notification: confirm through the SGK Employer System that the employee did not work during the report. SGK does not pay without this notification.
- Payroll: report days are shown on the payroll as missing days with code 01 (sick leave): Missing day codes
- Wages: the law does not oblige the employer to pay wages for report days. However, if the employment contract, a collective agreement or workplace practice provides for payment, the difference between the amount SGK pays and the wage can be paid; this is assessed separately on the payroll.
- Documents: keep a copy of the report in the personnel file.
5. When is payment made?
After SGK calculates the allowance, payment is usually made to the employee through PTT. The employee can follow the status on e-Devlet. The right to the allowance becomes time-barred if not claimed within five years from the end of the sick leave.
Frequently asked questions
Are report days deducted from annual leave? No. Periods of illness cannot be offset against annual leave.
What happens to the employment contract with a long report? If the illness exceeds the employee's notice period by six weeks, the employer gains a right to terminate under certain conditions. This decision must be taken carefully and with documentation: Termination by the employer
Are wages paid during maternity leave? SGK pays the maternity allowance; for maternity leave periods in detail: Maternity, nursing and paternity leave
Our related service: Sick leave reports
Legal basis: Law No. 5510 arts. 15, 16, 17 and 18; Labour Law No. 4857 arts. 25/I-b and 55.