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Sick leave in Portugal: how the subsídio de doença is calculated in 2026

When you are on sick leave, Social Security pays the sick-leave benefit. Here is how the daily amount and your total are worked out in 2026.

4 min readReviewed By Thorben Rasmus IdelReviewed by Nahar Geva

TL;DR

The sick-leave benefit (subsídio de doença) is what Social Security pays when you are on sick leave. The daily amount is a percentage of the reference remuneration (the total salary of the first 6 of the last 8 months, without bonuses, divided by 180, that is, the salary divided by 30), which rises with duration: 55% on days up to 30, 60% from 31 to 90, 70% from 91 to 365 and 75% beyond 365 days. The first 3 days are unpaid for an ordinary illness, but you are paid from day 1 for hospitalisation, surgery, tuberculosis or infectious diseases. The daily benefit is never below €5.37 (30% of the daily IAS in 2026) nor above the net reference remuneration.

What the sick-leave benefit is

The sick-leave benefit (subsídio de doença) is the Social Security payment that replaces part of your salary while you are on sick leave, that is, unable to work because of illness1. It is paid to employees (and, with their own rules, the self-employed) who meet the qualifying period and the professionalism index set by Social Security2.

Two questions sum up what everyone wants to know: how much per day, and from which day you start receiving. Let's take each in turn.

How much: a percentage of the reference remuneration

The benefit is daily and comes from applying a percentage to the reference remuneration1.

The reference remuneration is the total salary of the first 6 of the last 8 months before the leave, excluding the holiday and Christmas bonuses, divided by 1801. In practice, for a stable monthly salary, that is simply:

Daily reference remuneration = monthly salary ÷ 30

For example, on a €1,200 salary the daily reference remuneration is €40.

The percentage rises with the length of the leave

The percentage applied is not fixed: it increases with duration, and each phase is paid at its own rate1.

Length of the leavePercentage of the reference remuneration
Up to 30 days55%
31 to 90 days60%
91 to 365 days70%
More than 365 days75%

On a 120-day leave, for example, the first 30 days are paid at 55%, days 31 to 90 at 60% and days 91 to 120 at 70%. The calculator adds each phase and shows the total for the leave.

The waiting period: the first 3 days

For an ordinary illness, Social Security does not pay the first 3 days of the leave. The benefit only starts on the 4th day2.

There are exceptions where you are paid from day 1, with no waiting period:

  • Hospitalisation and day surgery (cirurgia em ambulatório).
  • Tuberculosis.
  • Infectious diseases with isolation ordered by the health authorities.

Note: the waiting days still count towards the duration that sets the percentage (the leave "counts" from day 1, even if those days are not paid).

The minimum, the maximum and the increase

The daily benefit has limits13:

  • Minimum: never below €5.37 a day, which is 30% of the daily IAS (Social Support Index), set at €537.13 in 2026.
  • Maximum: never above the net reference remuneration (after Social Security and IRS).

There is also an increase of 5 percentage points that lifts the 55% to 60% and the 60% to 65% when one of these applies1:

  • The reference remuneration is €500 or less.
  • The household has 3 or more children up to 16 (or 24, if receiving child benefit).
  • There is a child with the disability bonus of the child benefit.

Worked example

Take a €1,200 monthly salary and a 15-day ordinary-illness leave:

  • Daily reference remuneration: €1,200 ÷ 30 = €40.
  • Paid days: the first 3 are unpaid, leaving 12 days.
  • Percentage: the whole leave is within the first 30 days, so 55%: the daily benefit is 55% of €40 = €22.
  • Total for the leave: 12 days × €22 = €264.

Run the numbers with your own figures in the sick-leave allowance calculator.

What this guide does not cover

To be an honest estimate, some situations are left out:

  • The self-employed, who have an 11-day waiting period (and the voluntary social insurance, a 30-day one), with their own rules.
  • The IRS the benefit carries and the exact cap of the net reference remuneration, which this calculator does not compute in detail.
  • The verification of incapacity and the duration limits of the leave, which depend on the medical assessment and the applicable regime.

After estimating the benefit, see also how much you would get in unemployment benefit and how your salary translates into net pay in the net salary calculator. For specific cases, always confirm on Segurança Social Direta.

Frequently asked questions

How much do you get on sick leave in Portugal in 2026?
The sick-leave benefit is a percentage of the daily reference remuneration (the salary divided by 30, without bonuses) that rises with the length of the leave: 55% up to 30 days, 60% from 31 to 90, 70% from 91 to 365 and 75% beyond 365 days. The daily benefit cannot be below €5.37 nor above the net reference remuneration.
Does Social Security pay the first days of sick leave?
For an ordinary illness, the first 3 days are not paid by Social Security, so the benefit starts on the 4th day. There is no waiting period for hospitalisation, day surgery, tuberculosis or infectious diseases: in those cases you are paid from day 1.
How is the reference remuneration for sick leave calculated?
It is the total salary of the first 6 of the last 8 months before the leave, excluding the holiday and Christmas bonuses, divided by 180. For a stable monthly salary it equals the salary divided by 30. The 55% to 75% rates apply to this daily figure.
What is the minimum sick-leave benefit?
The daily benefit cannot be below €5.37 in 2026, which is 30% of the daily value of the Social Support Index (IAS), set at €537.13. This minimum protects low earners. At the other end, the daily benefit can never exceed the net reference remuneration.
What is the 5% increase (majoração) of the sick-leave benefit?
It is an increase of 5 percentage points on the 55% and 60% rates (which become 60% and 65%) for beneficiaries with a reference remuneration of €500 or less, a household with 3 or more descendants up to 16 (or 24 if receiving child benefit), or a descendant with the disability bonus of the child benefit.
Is sick leave subject to tax?
The sick-leave benefit is not subject to Social Security. It is subject to IRS, but Social Security pays it without withholding at source and you must declare it the following year. The benefit calculation itself is capped at the net reference remuneration.

Sources

  1. 1.Decreto-Lei n.º 28/2004, legal regime of sickness protection (arts. 16 to 18)Diário da República · retrieved 5 Jun 2026
  2. 2.Practical Guide, Sickness Benefit (amount, rates and waiting period)Instituto da Segurança Social (ISS, I.P.) · retrieved 5 Jun 2026
  3. 3.Portaria n.º 480-A/2025/1, value of the IAS for 2026 (€537.13)Diário da República · retrieved 5 Jun 2026

Author / Reviewed by

Author

Thorben Rasmus Idel

Founder & writer

Co-founder of Calculadora Capital. Writes the methodology and verifies the math behind every page.

Reviewed by

Nahar Geva

Co-founder & reviewer

Co-founder of Calculadora Capital. Reviews the methodology and verifies the math behind every page.

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