How Much Sick Leave Can I Donate? 2026 Tracker & Calculator ★★★★★

How This Sick Leave Donation Tracker Works

The question "how much sick leave can I donate?" has three parts: the maximum your employer's program allows, the minimum balance you must keep for yourself, and whether your donation is eligible for tax-free treatment. This calculator answers all three in seconds. Here is what it shows:

• Maximum allowed — capped by your employer type's percentage limit, absolute maximum, and minimum balance requirement.
• Eligibility checklist — whether you meet the rules to donate.
• Tax treatment — whether the donation qualifies for non-taxable treatment under IRS rules.
• Required documents — the paperwork HR will ask for.

Everything is calculated on your device. No account, no email, no data stored.

Donation Limits by Employer Type

• Federal (VLTP): no percentage cap. You can donate any sick leave above your 80-hour reserve. This is the most generous program in the US.
• Corporate: typically 25% of your balance, with an absolute cap of 40 hours and a 40-hour reserve.
• State / local government: typically 40% to 50% of balance, with a 60-hour reserve.
• Healthcare: typically 30% of balance, with a 40-hour reserve.
• Education: typically 35% of balance, with a 40-hour reserve.

Your employer's written policy always overrides these defaults. Check your employee handbook before you donate.

What Is Sick Leave Donation?

Sick leave donation is a voluntary program where employees give unused sick leave hours to a shared bank or directly to a colleague facing a catastrophic illness or family emergency. The most well-known program is the federal Voluntary Leave Transfer Program (VLTP). Corporate and state programs operate similarly. The recipient uses the donated hours as paid leave during their crisis. The donor does not receive any cash for the donation — the value goes directly to the recipient.

Are Sick Leave Donations Taxable?

For the donor, donations through a qualified leave-sharing program are generally not taxable. The donor already paid income tax on the leave when it was earned, so there is no additional tax when it is donated. For the recipient, the value of the donated leave may be taxable as wages if the leave is used for anything other than a qualified medical emergency. The IRS treats qualified medical donations under an established program as non-taxable to both parties.

The situations that typically qualify as medical emergencies include catastrophic illness, FMLA-covered serious health conditions, maternity leave, and military family emergencies. "Family member illness" may also qualify depending on the specific program. Always check with HR or a tax professional for your situation.

How Do I Donate Sick Leave to a Coworker?

1. Check whether your employer has a leave sharing program. Not all do.
2. Complete the HR donation form for your specific program (VLTP, leave bank, or direct transfer).
3. Confirm that the recipient has medical certification on file.
4. Submit the required documentation (medical certification, HR request form, donor agreement).
5. Wait for HR approval before the donation is processed.

Never donate without written HR approval. Once leave is donated, it usually cannot be reversed.

What Documents Do I Need?

The paperwork depends on the recipient's situation:

• Catastrophic illness: medical certification, HR request form, donor agreement, doctor's statement.
• Serious health condition (FMLA): FMLA paperwork, medical documentation, HR approval, physician certification.
• Family member illness: family relationship proof, medical certification, HR form, doctor's note.
• Maternity or paternity: birth or adoption certificate, doctor's note, HR request, parental leave form.
• Military family emergency: military orders, emergency verification, HR approval, command notification.

What Is a Safe Minimum Balance to Keep?

Most programs require you to keep a minimum balance after donating — typically 40 to 80 hours. Even if your program allows more, it is wise to keep at least 40 hours in reserve for your own potential illness. If you donate too aggressively and then get sick, you may not have enough leave to cover your own recovery.