Care allowance

Carer’s allowance is a benefit for temporary incapacity to work paid by the Health Insurance Fund to an insured person (an employee, a civil servant, a person receiving remuneration or service fees on the basis of a contract under the law of obligations, a member of the management or controlling body of a legal person, a self-employed person, a spouse participating in the activities of a self-employed person) on the basis of a certificate for care leave in case the person does not receive income subject to individually registered social tax due to a temporary release from their duties or economic or professional activity.

Carer’s allowance is paid in the following events:

  • nursing a child of under 12 years of age or a disabled insured person of under 19 years of age for up to 14 consecutive days;
  • nursing a child of under 12 years of age for up to 60 consecutive days, if the reason for the illness is a malignant tumour and the treatment of the child commences in a hospital.
  •  nursing a family member who is ill at home for up to 7 consecutive days;
  • caring for a child of under 3 years of age or for a disabled child of under 16 years of age for 10 consecutive days when the person caring for the child is themselves ill or is receiving obstetrical care.

The care allowance rate is 80% and the allowance is paid as of the first date of release from the performance of duties specified in the certificate for care leave. Income tax is withheld from the allowance amount. 

A person cannot receive sickness benefit and care allowance for the same period. If a certificate for care leave is issued to several persons caring for one and the same person, the persons will have the right to receive the care allowance in the total as follows:

  • nursing a child of under 12 years of age or a disabled insured person of under 19 years of age for up to 14 consecutive days;
  • nursing a child of under 12 years of age for up to 60 consecutive days, if the reason for the illness is a malignant tumour and the treatment of the child commences in a hospital;
  • nursing a family member who is ill at home for up to 7 consecutive days;
  • caring for a child of under 3 years of age or for a disabled child of under 16 years of age for 10 consecutive days.

If necessary, a doctor may issue a certificate for sick leave for a longer time, only the period for payment of the benefit is limited.

An example of calculating care allowance:

Mart is an employee under an employment contract and has taken care leave for nursing a child of under 12 years of age for 8 days.
The carer’s allowance is calculated on the basis of  the social tax in the amount of 2583.63 euros calculated for the previous calendar year.
His total income subject to social tax was 2583.63 / 0.33 = 7829.18 euros.
Mart’s daily income is 7829.18/365 = 21.45 euros.
The carer’s allowance is payable as of the first day, so Mart will receive an allowance for 8 days at the rate of 80%.
Mart’s daily income for eight days at the rate of 80% is  8 x 21.45 x 0.8 = 137.28 euros. 
Income tax withheld from the allowance sum is  137.28 x 0.20 = 27.46 euros
The Health Insurance Fund will pay Mart 137.28 – 27.46 = 109.82 euros.

An employee can access the information regarding the payment of the benefit in the state portal www.eesti.ee under the service „Allowances for temporary incapacity for work".

Korduma kippuvad küsimused - KKK

Hooldushüvitist maksab haigekassa hoolduslehe esimesest päevast alates. Hooldushüvitist makstakse hüvitise saaja päevatulu põhjal, mis arvutatakse eelmise kalendriaasta sotsiaalmaksuga maksustatud tulu järgi. Hüvitist saab 80% päevatulust, sellest arvutatakse maha tulumaks. Haigekassa maksab hüvitist:

a) alla 12-aastase lapse või alla 19-aastase puudega inimese põetamisel kuni 14 järjestikuse päeva eest

b) alla 12-aastase lapse põetamisel kuni 60 järjestikuse päeva eest, kui haigestumise põhjus on pahaloomuline kasvaja ja lapse ravi algab haiglas

c) alla 3-aastase lapse või alla 16-aastase puudega lapse põetamisel, kui lapse hooldaja ise on haige või talle osutatakse sünnitusabi kuni kümne järjestikuse päeva eest

Kuna eelmisel kalendriaastal puudus sotsiaalmaksuga maksustatav tulu, arvutatakse sel aastal hooldushüvitis alampalgalt.

Hooldusleht väljastatakse inimesele, kes last tema haiguse korral tegelikult hooldab. Kui isa on lapsega kodus, siis ei ole vaja, et ema ka koju jääks. Seda, kas ema võib või peab jääma lapsega hoolduslehele, otsustab arst.

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