DATEV Personal: Sick leave and continued payment of wages by the employer
A guide for employers on reporting sick leave and continued payment of wages. Reporting and documentation requirements, continued payment of wages (six weeks, qualifying period), special cases and information for payroll purposes.
Introduction
When an employee falls ill, several rules come into play: reporting sick to the company, providing evidence via the electronic certificate of incapacity for work, and continued payment of wages. For payroll purposes, we need the correct information from you at the right time.
A few clarifications first, as misunderstandings often arise in the event of illness:
The employee’s obligation to report sick remains in place despite the electronic certificate – the eAU merely replaces the paper certificate, not the notification itself.
Furthermore, continued pay is not unlimited: it is capped in terms of both amount and duration for each instance of illness. And once the period of continued pay has expired, it is no longer the employer who pays, but the health insurance fund, which pays sickness benefit.
This article describes the reporting and documentation requirements, the basics of continued pay, special cases and the information we need for payroll processing. We cover the technical retrieval of the eAU separately \[Link zu einem Hilfsartikel].
Reporting sick leave at work
If an employee falls ill, they must notify you immediately – usually before the start of work – and inform you of the expected duration. This notification forms the basis for all further steps, including the retrieval of the eAU.
A medical certificate is required by law for any illness lasting more than three calendar days. For employees with statutory health insurance, you no longer provide this proof via the ‘yellow certificate’, but by retrieving the eAU.
You may also request a medical certificate earlier – for example, from the very first day of sickness. Whether and how you make use of this option is a decision to be taken under employment law within your organisation.
For privately insured employees, the paper-based submission remains in place. You should submit this certificate to us via the personnel file:
Continued payment of remuneration in the event of illness
If an employee falls ill through no fault of their own, they are entitled to continued payment of their remuneration. The basic principles are set out in the Continued Remuneration Act.
Duration and amount
Continued pay is provided for up to six weeks, i.e. 42 calendar days, per instance of illness. During this period, the employee continues to receive their full pay.
If the incapacity for work lasts longer, the employer’s obligation to pay continued remuneration ceases. From this point onwards, the health insurance fund pays sickness benefit to those covered by statutory health insurance.
Waiting period
Entitlement to continued pay only arises once the employment relationship has lasted for four consecutive weeks. If an employee falls ill before this period, the employer’s obligation to pay continued pay does not yet apply.
The same illness
If an employee falls ill with the same illness on multiple occasions, the periods of illness are added together under certain conditions. A new six-week entitlement for the same illness only arises if certain time limits have elapsed since the previous illness.
Calculating the entitlement in the event of repeated episodes of the same illness can be complex on a case-by-case basis. Please therefore provide us with precise details of any repeated sick leave notifications so that we can calculate the continued payment of wages correctly.
What you need to provide us with
For payroll purposes, we need details of the course of the incapacity for work. You can retrieve the data from the eAU; in addition, your own details are important if the system does not cover a particular case.
Specifically, you should inform us of the start and end dates of the incapacity for work, whether it is an initial or subsequent episode of illness, and whether it constitutes a special case. If you are privately insured, please submit the paper certificate.
The more complete this information is, the more accurately we can calculate continued pay and any subsequent transition to sickness benefit.
Special cases
Not every absence due to illness follows the standard procedure for continued pay, and not every case can be accessed via the eAU.
| Case | eAU retrieval | Special feature |
|---|---|---|
| Own illness (statutory insurance) | Yes | Continued pay for up to 6 weeks |
| Own illness (privately insured) | No | Submit a paper certificate |
| Child’s illness | No | Sick pay for a child from the health insurance fund, leave of absence |
| Prohibition on working during pregnancy | No | In-house regulations, not a case of illness |
| Gradual return to work | No | Separate consultation required |
| Illness whilst abroad | No | Separate evidence required |
In these cases, the treatment is often more complex than in standard cases. Please contact us as soon as such a case arises so that we can agree on the correct course of action.
Common sources of error
- Sick note not passed on: If we find out about a prolonged illness too late, the transition from continued pay to sickness benefit cannot be accurately recorded.
- Assuming continued pay is unlimited: Continued pay ends after six weeks. Anyone who overlooks this will make incorrect calculations.
- Waiting period overlooked: In the event of illness during the first four weeks, there is no entitlement to continued pay from the employer.
- Recurring illness not reported: Without an indication that the illness is ongoing, the calculation cannot be carried out correctly.
- Special cases treated as standard cases: A sick child, a prohibition on work or reintegration follow their own rules and require separate details.
Your and our responsibilities
Your responsibilities:
- Receive sick notes and record the expected duration
- Retrieve the eAU for those with statutory health insurance
- Submit paper certificates for privately insured persons
- Forward special cases and recurrent illnesses
Our tasks:
- Implementing continued pay in payroll processing
- Mapping the transition to sickness benefit
- Providing advice on special cases and offsetting
We will work with you to agree on how to record and forward sick leave notifications within your organisation. This ensures that the necessary information reaches us in good time.
Frequently asked questions
How long do I continue to pay wages in the event of illness?
Up to six weeks per period of sickness. After that, the employer’s continued payment of wages ends, and for those with statutory health insurance, the health insurance fund pays sickness benefit.
When does my employee need a medical certificate?
By law, a medical certificate is required for any illness lasting more than three calendar days. However, you are also entitled to request one earlier, for example from the first day.
Does my employee still need to report sick despite having an eAU?
Yes. It remains compulsory to notify the employer of the inability to work and the expected duration. The eAU merely replaces the paper certificate.
Is continued pay provided from the first day of employment?
No. Entitlement only arises once the employment relationship has lasted for four consecutive weeks.
What happens if my employee falls ill with the same condition on multiple occasions?
Under certain conditions, the periods are added together. A new six-week entitlement only arises once certain time limits have elapsed. Please inform us in detail of any repeated sick leave notifications.
How should I handle a child’s illness?
This is subject to its own rules. There is a child sickness benefit from the health insurance fund and a period of leave. It is not possible to access an eAU form in this case; please contact us.
What applies if you fall ill whilst abroad?
Separate proof is required in this case, and the eAU system does not apply. Please submit the proof to your personnel file and inform us.
Who pays after the six weeks?
For those with statutory health insurance, the health insurance fund covers the costs in the form of sickness benefit. The employer’s continued payment of wages ceases.
Legal notice
This article provides an overview and is not a substitute for individual advice. The regulations on continued payment of remuneration and the obligations to provide evidence are based on the Continued Payment of Remuneration Act and other regulations; the legal situation and its interpretation may change.
For specific employment law issues – such as warnings, dismissal or the requirement for a medical certificate from the first day – please seek advice from an employment law specialist. If you have any questions regarding payroll processing in the event of sickness, please contact us directly.
Last updated: June 2026