Sick leave in Portugal 2026: payment table and values (DL 28/2004)

The quick table (2026)

These are the official tiers from Decree-Law 28/2004. Read by the day you are on and apply the percentage to your daily reference earnings.

Mandatory notes:

• Sick leave cannot exceed 1,095 days (3 years) per illness period. Beyond that, permanent incapacity assessment kicks in.
• If the leave is for hospital admission, day surgery or tuberculosis, or starts during parental benefit, payment starts on day 1 (DL 28/2004).
• Tuberculosis has its own percentages: 80% for up to 2 dependants, 100% with more than 2 (Art. 26).

How daily reference earnings are calculated

Social Security does not pay based on last month's wage. It pays based on a historical average called daily reference earnings (RR).

The formula is in Art. 28 of Decree-Law 28/2004:

1. Look at the 8 months before the month you go on sick leave.
2. Leave out the 2 most recent months. Keep the 6 oldest — not "the best", simply the first 6 of those 8.
3. Sum everything reported to Social Security in those 6 months (base pay + seniority bonuses + Christmas and holiday allowances and other taxed items).
4. Divide by 180 days.

Worked example — Sofia (call centre, Porto):

• Monthly wage: €1,000 × 14 (includes allowances)
• Sum of 6 months + pro-rata bonuses ≈ €7,000
• Daily RR = 7,000 ÷ 180 = €38.89/day
• Day 4 of sick leave: 38.89 × 55% = €21.39/day

Three examples with numbers

Hugo — 15 days of sick leave for flu

• Wage: €1,200 × 14, daily RR ≈ €46.67
• Days 1 to 3: €0 (waiting period)
• Days 4 to 15 (12 days): 46.67 × 0.55 × 12 = €307.98
• Loss against normal wage: 46.67 × 15 − 307.98 = €392.07

Marta — 45 days for hernia + recovery

• Wage: €1,500 × 14, daily RR ≈ €58.33
• Days 1 to 3: €0
• Days 4 to 30 (27 days): 58.33 × 0.55 × 27 = €866.21
• Days 31 to 45 (15 days): 58.33 × 0.60 × 15 = €524.97
• Total: €1,391.18 (vs normal wage of €2,624.85)

Sara — 6 months of extended leave after surgery

• Sara had day surgery → no waiting period, paid from day 1
• Wage: €1,300 × 14, daily RR ≈ €50.56
• Days 1 to 30: 50.56 × 0.55 × 30 = €834.24
• Days 31 to 90: 50.56 × 0.60 × 60 = €1,820.16
• Days 91 to 180: 50.56 × 0.70 × 90 = €3,185.28
• Total ≈ €5,839.68 in 6 months (vs normal wage ≈ €9,100)

Run your own numbers in the sick pay calculator.

The 5-percentage-point uplift

Art. 17 n.º 2 of Decree-Law 28/2004 adds an uplift to the standard percentage when two conditions are met at the same time:

1. Reference earnings of €500 per month or below.
2. 3 or more dependants (children or step-children) aged up to 16 in the worker's care.

Workers meeting both conditions get 60% instead of 55% in the first tier. 65% instead of 60%. And so on up to 80%.

The uplift is automatic — you do not need to request it. Social Security cross-checks data declared in IRS (tax return) and Social Security Direct (Segurança Social Directa).

[Common interpretation:] this uplift exists to protect low-income families with young children. If your earnings band changes during the leave, ask Social Security to recalculate.

Tuberculosis and oncological disease

Only tuberculosis has a special regime. Always confirm your situation with Social Security, but the general rule is:

Tuberculosis (Art. 26 DL 28/2004)

• Up to 2 dependants: 80% of RR
• More than 2 dependants: 100%
• No waiting period

Oncological disease

• No special regime in Decree-Law 28/2004 or in the ISS Sickness Benefit Practical Guide (July 2026).
• The 3-day waiting period, the normal table (55% to 75%) and the 1,095-day cap apply.
• Until 05/09/2026 this guide said there was no waiting period. We found no source for it and removed it.
• If your collective agreement provides a top-up or its own rules, the agreement applies — check with the employer.

Maximum and minimum limits

Art. 11 of Decree-Law 28/2004 sets two boundaries:

• Ceiling: the daily benefit cannot be higher than net reference earnings (after Social Security and income tax). In short: you do not receive more than you would receive at work.
• Floor: the daily benefit cannot be lower than 30% of the daily value of the IAS (Social Support Index).

The IAS is updated every year by Order (Portaria). Always confirm the current value on the Social Security portal before running exact numbers.

CCT may pay more

The Decree-Law 28/2004 table is the legal minimum. Collective Bargaining Agreements (CCT) at sector or company level may set:

• Payment of the 3 waiting-period days by the employer.
• A top-up to the benefit, up to 100% of wages.
• Pro-rata Christmas allowance paid in full during leave.

Sectors with commonly more favourable rules:

• Banking
• Insurance
• Some telecom companies
• Public Sector (its own, more protective, regime)

Read your CCT at www.dgert.gov.pt. Search the name of your union or the name of the company.

5 typical mistakes

1. Assuming you get 100% of your wage. You do not. The maximum in the general regime is 75% and only after 365 days.
2. Not getting a sick note (CIT) right away. Without a CIT (Certificado de Incapacidade Temporária) issued by a doctor, there is no benefit. The doctor has to issue it on the day of the consultation.
3. Telling the employer late. Art. 253 n.º 2 of the Labour Code requires telling the employer as soon as possible. The employer can then require proof (Art. 254) within 15 days of that notice — the 15-day window is for the employer to request proof, not for the worker to deliver it. In cases of illness, with a CIT.
4. Continuing to work remotely during sick leave. It is forbidden. You are on CIT and cannot do paid work. Working breaches the regime and you may have to return the benefit.
5. Not knowing hospital admission and day surgery pay from day 1. Many people lose 3 days because they assume the waiting period applies. There are only four exceptions: hospital admission, day surgery, tuberculosis, and leave starting during parental benefit.

How it all connects

Quick calculation: take your daily RR → apply the table percentage → subtract the waiting period (unless an exception applies).

• To run the numbers with your own values: sick pay calculator.
• To notify the employer: sick leave notification template (PT).
• To learn who pays and when: sick leave guide — who pays (PT).
• If the leave came from stress or overload: burnout at work guide (PT).
• If the employer fired you during sick leave: fired during sick leave.
• If the first 3 days hurt your budget: first 3 days of sick leave (PT).