Sickness allowance on account of human cell, tissue and organ donation
Sickness allowance on account of human cell, tissue or organ donation can be paid to persons who experience loss of income as a result of donation and the necessary medical examinations associated with it. It is not payable on account of blood donation or egg and sperm donation.
Amount and payment
In 2025, the amount of sickness allowance for donors is 70 per cent of a person’s annual income divided by 300, up to an annual income of 35,769 euros. For the annual income exceeding this, the amount of sickness allowance for donors is 20 per cent of the income divided by 300.
Sickness allowance for donors is paid on weekdays. Weekdays include days from Monday to Saturday. Public holidays are not counted as weekdays.
The sickness allowance for donors is taxable income. It is taxed in the same way as the regular sickness allowance.
If an employer pays the employee a salary during the period of incapacity, the allowance is paid to the employer.