Example calculation of 77-day limit and determining liability for payment

The following example illustrates the calculation of the 77-day limit and determination of liability for payment, assuming the employee had never been on sick leave before 2020:

2020
	Jan	Feb	Mar	April	May	June	July	Aug	Sept	Oct	Nov	Dec
days of incapacity for work	3	29	31	30	15		2	2	1		1	1
12-month total	3	32	63	93	93	93	93	93	93	93	93	93
liability	Employer	Employer	Employer	Employer	CNS	CNS	CNS	CNS	CNS	CNS	CNS	CNS

2021
	Jan	Feb	Mar	April	May	June	July	Aug	Sept	Oct	Nov	Dec
days of incapacity for work	1	0	1	0	0	5	1		1	5	4	31
12-month total	93	93	93	93	93	93	90	61	31	6	10	41
liability	CNS	CNS	CNS	CNS	CNS	CNS	CNS	CNS	Employer	Employer	Employer	Employer

The employer must continue to make wage payments from January to April 2020, i.e. until the end of the calendar month during which the 77th day of the incapacity for work for which they are liable falls during a reference period of 18 consecutive calendar months. Liability for payment reverts to the employer at the start of September 2021, with the National Health Fund ceasing to be liable at the end of the month during which the employer's 77-day liability limit is no longer reached (i.e. August 2021).