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The temporary disability supplement (IT) is an additional amount that the company adds to an employee's paycheck while on leave. Social Security covers a percentage of the salary during sick leave, but it does not always reach 100%. This supplement bridges that gap when the collective bargaining agreement so provides.
Social Security guarantees a benefit based on the cause of the leave. For common illness or a non-work-related accident, the employee receives 60% of their regulatory base from day 4 through day 20, and 75% starting on day 21. For a work-related accident or occupational illness, they receive 75% starting the day after the leave begins.
The temporary disability supplement on the pay stub is the amount the company adds to bring the payment closer to (or equal to) 100% of the salary. Whether it is provided and the percentage depends on the collective bargaining agreement, not on the law.
Not all employees receive it. Only those whose collective bargaining agreement provides for it. These are the situations that entitle an employee to temporary disability benefits.
Common illness, non-work-related accident, work-related accident, and occupational disease. Starting in 2023, this also includes secondary incapacitating menstruation, termination of pregnancy, and pregnancy from week 39 onward.
In the case of a common illness or non-work-related accident, Social Security does not cover the first three days. Some collective bargaining agreements require the employer to pay for them. Without an agreement to the contrary, the employee receives no pay for those days.
The most frequently asked question is who pays the temporary disability supplement. The answer has two parts.
The employer pays the benefit from day 4 through day 15 as a payment delegated by Social Security.
Starting on day 16, Social Security or the mutual insurance company pays. The employer only adds the supplement if the collective bargaining agreement requires it.
The company always pays the supplement. This is a provision outlined in the collective bargaining agreement, not a general legal obligation.
Both items (benefit + supplement) are itemized on the employee’s pay stub.
An employee with a daily base rate of 45 EUR is on sick leave for 24 days due to a common illness. Their collective bargaining agreement establishes a 100% supplement starting on the 21st day. From day 4 to day 20, they receive 60–75%, of their income, depending on the income bracket (Social Security benefits). From day 21 to day 24, they receive 75% from Social Security plus an additional 25% contributed by the company. That 25% over 4 days amounts to a supplement of 45.16 EUR.
Many employees don’t understand why their paychecks change during sick leave. These are the most common misunderstandings.
Believing that you always receive 100% of your pay during sick leave.
Not realizing that the first three days may not be covered.
Not knowing that the supplement depends on the collective bargaining agreement.
Understanding this concept protects your employment rights.
Verify that your paycheck reflects the correct supplement.
Know what percentage you’re entitled to under your collective bargaining agreement.
File a claim if the company doesn’t comply with the terms of the agreement.
The sick leave supplement is what the company pays on top of the statutory benefit to bring your pay closer to your full salary. It’s not universal—it depends on your collective bargaining agreement. Reviewing it before taking sick leave helps you avoid surprises on your pay stub.