On 1 January 2019, the waiting day was replaced by a waiting deduction, with the aim of making it fairer for those who were ill and making the deduction more predictable. In the normal case, the waiting deduction is 20 per cent of the sick pay that an employee receives on an average week when they are ill. The deduction is often calculated, for example, by an authorised payroll consultant or directly in the payroll system.
But in the spring, as the coronavirus pandemic took off, the government decided on temporary compensation for the waiting day from 11 March to 31 December, so that people would stay at home if they were ill.
The amount was increased on 1 June from SEK 700 to SEK 804, and the amount applies to everyone granted the compensation.
As an employer, you pay out sick pay and make waiting day deductions as usual if one of your employees falls ill. The employee can then apply for compensation for the waiting day deduction from the Swedish Social Insurance Agency (Försäkringskassan) via the e-service "Mina sidor" on fk.se. If the employee falls ill again within five calendar days, you should not make a new waiting day deduction.
Are you self-employed and have a waiting period at the beginning of your sick leave? If so, you apply for waiting period compensation via the e-service once the days with the waiting period deduction have passed.
Do you have a limited company? If so, it works the same way as for someone who is employed. For the first 14 days, you receive sickness pay less the waiting period. And then you can apply for compensation via the Swedish Social Insurance Agency's e-service.
This article is published in collaboration with Resultat.
Read more
Regulation (2020:195) on certain sickness benefit entitlements due to the disease covid-19
If you have questions regarding the waiting period deduction, don't hesitate to contact your MOORE representative or your local MOORE office.
