In Germany also the employer. If you are self employed, my understanding is that you don't have a salary as such, so it doesn't apply. But if you own your own company, where you work (as the CEO or whatever) and have a salary, that company pays you, even if you own it.

Another important point that these overviews don't convey: if you are on vacation (be it abroad or at home) and you get sick, you get your paid leave time back and you can take it another time. There's some asterisks attached to this, but generally that's how it works. There's a big emphasis on the text that your vacation days are yours. To regenerate, just relax or whatever you wanna do. So being sick "doesn't count", basically.