Partial sickness allowance in Finland: hours, pay and Kela

Partial sickness allowance (osasairauspäiväraha) is a Kela benefit that lets a full-time employee who is unfit for work because of illness work part-time instead: working hours are reduced to 40–60 per cent of full-time hours, the arrangement is agreed for at least 12 working days, and the allowance is paid for at most 150 working days. The amount is half of the sickness allowance. The arrangement is voluntary: the employee and the employer agree on it on the basis of a doctor's assessment, and if the employer pays a full-time salary for the part-time work, Kela pays the allowance to the employer.

This guide is for international employees and for founders and managers of startups and growth companies in Finland with 5–25 people. The basics of sick leave are in sick leave in Finland, and sick pay is covered in sick pay in Finland.

Who can get partial sickness allowance?

In everyday language people say part-time sick leave (osa-aikainen sairausloma). The conditions are in chapter 8 of the Health Insurance Act (in Finnish) and on Kela's page on partial sickness allowance:

• Age and purpose. Section 11 says the allowance supports insured people aged 18–67 who are unfit for work in staying at work and returning to full-time work.
• Doctor's assessment. The employee can do part of their duties without endangering their health or recovery.
• Full-time work before. According to Kela, full-time work usually means a regular schedule of at least 30 hours per week.
• Agreement. The part-time arrangement is agreed for a continuous period of at least 12 working days and stays in force for the whole allowance period.
• Waiting period. The allowance is paid after the waiting period (the day of falling ill and the following 9 working days) or directly after sickness allowance or rehabilitation allowance. Part-time work can start during the waiting period.

Chapter 2, section 11 a of the Employment Contracts Act (in Finnish) adds that the agreement is based on an account of the employee's health, that a fixed-term agreement ends early if the employee can no longer manage the part-time work, and that afterwards the employee returns to the terms of their full-time contract. A full-time self-employed person insured under YEL or MYEL can also qualify; see self-employed occupational healthcare.

How much is partial sickness allowance?

Always half of the sickness allowance, so the amount follows Kela's sickness allowance rules (annual income and the calculation formula):

• Kela uses income from the previous 12 calendar months, leaving one calendar month between that period and the start of the allowance.
• Wage income is reduced by 9.07 per cent in 2026.
• With annual income of 13,713–28,899 euros, the sickness allowance is 0.7 × (annual income / 300) per working day; above 28,899 euros it is 0.7 × (annual income / 300) − 0.55 × ((annual income − 28,899) / 300).
• The partial allowance is half of that, and by law at least half of the minimum sickness allowance, which is 31.99 euros per working day in 2026.

A fictional example: wage income of 36,000 euros gives an annual income of 32,734.80 euros after the deduction, a sickness allowance of about 69.35 euros and a partial sickness allowance of about 34.67 euros per working day (Monday to Saturday). Kela decides the actual amount. The allowance is taxable income, usually at the same rate as salary.

How many hours can you work?

Working hours fall to 40–60 per cent of full-time hours. With a 37.5-hour week that is 15–22.5 hours. The sources we checked do not say how the hours are spread over the week, so shorter days or fewer days are agreed on the basis of the doctor's assessment. The workload must fall with the hours: squeezing a full day's tasks into a shorter day does not support recovery. This matters especially after burnout sick leave.

Who agrees on what?

The return is often planned in a work ability meeting. Kela's instructions for employers (in Finnish) list the employer's online service and forms SV 28 and Y 17. According to Kela the arrangement needs the consent of both employee and employer.

Pay and annual holiday during part-time sick leave

• Pay. If the employer pays a full-time salary for the part-time work, Kela pays the allowance to the employer. Otherwise salary follows the employment contract and the collective agreement, and Kela pays the allowance to the employee.
• Taking holiday. According to Kela's note on annual holiday (in Finnish), the parties can keep the agreement in force during the holiday, so the partial allowance continues, or suspend it, so the partial allowance stops; with a medical certificate for the holiday, sickness allowance can then be paid to the employee, not to the employer.
• Holiday accrual. The Annual Holidays Act (in Finnish) has no separate accrual rule for part-time sick leave. It mentions the part-time agreement only in section 7 a: those working days do not break the continuity of a sickness absence for additional days off. Otherwise the general rules apply: a full month needs at least 14 days at work or equivalent days (section 6), and sickness absence counts as time at work for at most 75 working days a year (section 7). Collective agreements may add terms.

Employer checklist

1. Raise a part-time return early, at the start of the sick leave, for example through an early support model.
2. Ask for a doctor's assessment: certificate A or statement B.
3. Agree in writing on hours, start and end dates, tasks, availability and a follow-up date.
4. Choose the pay model: full-time salary with the allowance paid to you, or pay for hours worked with the allowance paid to the employee.
5. Apply within two months of the start date if the allowance is paid to you.
6. Decide in advance whether the agreement stays in force during annual holiday, and report changes to Kela.
7. Review before the period ends: extension, full-time return or other support such as work ability management.

StartHealth provides statutory occupational health care for small companies; see the services page.

Frequently asked questions