This paper deals with the topic of sick leave of craftsmen and free professions. Sick leave is a temporary Sick leave is a temporarz incapacity for work during which the insured person is entitled to salary compensation. Sick leave is absence from work due to illness or injury, or due to other circumstances due to wich the insured is prevented from preforming its obligation to work in accordance with the employment contract. In therms of taxes, craftsmen and person who are preforming activities as a free profession are compčetely equal in terms of keeping business books and determining the tax base, but they are not equalized in terms of bases on which social insurance financing contributions are caculated and paid, so the amount differs compesation in case of incapacity for work. The paper presents various examples of calculations for sick leave of craftsmen and free professions, as well as different bases for calculation of individual occupations and filling in the JOPPD form according to the laws and regulations currently in force.