Reimbursement of Salary During Sick Leave (addition)
For the first 42 calendar days of an employee's sick leave, reimbursement of salary is paid by the employer, at their expense, and starting the forty-third day of a sick leave, employer pays out only net reimbursement. After the payment, they submit a request for refund of the paid net salary to the Croatian Institute for Health Insurance (HZZO).
Reimbursement for the first 42 days is calculated by the employer, according to the provisions of the relevant collective agreement, Rules of Procedure or employment contract. When paying out the reimbursement, the employer is liable to calculate and pay all associated taxes and contributions. The basis for determining reimbursement of salary is an average amount of salary paid out to the employee 6 months before the month in which sick leave started. Calculated reimbursement paid out by HZZO cannot be lower than 70% of the basis per month, it cannot be lower than 831,50 kn, and cannot be higher than 4.257,28 kn per month.
An employee is liable to inform the employer about a temporary inability (sick leave) as soon as possible, and is obligated to deliver them a doctor's note on a temporary inability to work, within 3 days, along with the expected duration of the inability, so that the employer could organize work and possible replacement for the worker on sick leave.
