Various absences during the month and remuneration
It happens more than once that an employee's absenteeism is caused by several types of absences. Most often, failure to perform work is caused by taking leave or being on sick leave. What is the effect of different absences during the month on salary? Below we will present how to correctly calculate the employee's salary in this case.
Rules for reducing remuneration for various absences during the month
Determining the salary of an employee who has performed work for less than a month is not difficult. However, it must be borne in mind that the calculations depend on the type of his absence. Regulations in this respect can be found in the ordinance on the method of determining remuneration during the period of non-performance of work and the remuneration constituting the basis for calculating compensation, severance pay, compensatory supplements to remuneration and other receivables provided for in the Labor Code (hereinafter: the ordinance).
As for the calculation of the proportionally reduced remuneration for the time of absence due to illness, the rules for its determination are set out in detail in § 11 section 1 of the said regulation. According to it, in order to calculate the monthly wage in a fixed amount, for the part of the month worked:
- divide the monthly wage by 30;
- the amount obtained is multiplied by the number of days indicated in the medical certificate;
- subtract the calculated salary amount from the salary for the entire month.
This rule applies not only to sickness absence but also to:
- maternity and parental leave;
- paternity leave;
- an accident at work;
- care allowance.
The employee applied for paternity leave for 14 days from September 6 to 19, 2021. The monthly salary is set at PLN 5,000. The calculation of the salary for the part of the month worked will look like this:
5000 PLN / 30 days = 166.67 PLN
PLN 166.67 x 14 days = PLN 2,333.38
PLN 5,000 - PLN 2,333.38 = PLN 2,666.62
In addition to the basic salary, the employee will also receive a maternity allowance for the period of paternity leave.
The calculation of remuneration is different in the case of absences for which the employee does not retain the right to remuneration, such as unpaid leave, childcare leave, unpaid and unjustified absenteeism. Then, in accordance with § 12 para. 1 of the Regulation, the fixed monthly remuneration for the part of the month worked is calculated as follows:
- the monthly salary is divided by the number of hours to be worked in a given month;
- the amount received is multiplied by the number of hours of the employee's absence from work for these reasons;
- the calculated salary amount is subtracted from the salary for the entire month.
This also applies to situations where an employee took up or terminated employment during the month.
Ms Emilia applied for 2 days of unpaid leave on October 7-8, 2021. The basic salary is set at a fixed monthly rate of PLN 4,600. He works from Monday to Friday for 8 hours. The salary for the part of the month worked should be calculated as follows:
4600 PLN / 168 hours = PLN 27.38
PLN 27.38 x 16 hours = PLN 438.08
PLN 4,600 - PLN 438.08 = PLN 4,161.92.
It is also worth mentioning the calculation of remuneration for the month in which the employee took the vacation leave. Then, if the salary is fixed at a monthly rate, the employee who is on vacation should receive the same salary as if he was working at that time. In a situation where he receives variable components and the remuneration for leave may vary in amount, then - in order to distinguish them from the base salary - a specific principle should be applied, such as in the case of absences without entitlement to remuneration.
Illness and other absences in one month - how to calculate remuneration?
Various absences throughout the month are very common. If these are absences, where the same rules for reducing remuneration apply, the calculation of the employee's salary will not be difficult. However, if an employed person is absent in one month because of the benefit and other unpaid absence, then the time worked should be determined by the following method:
- calculate the amount of reduction in monthly salary for the duration of the sick leave;
- calculate the amount of the reduction in the monthly salary for the duration of the absence for which the employee does not retain the right to remuneration;
- deduct the agreed amounts from the salary for the entire month.
Mr. Robert is employed part-time, he works 8 hours on Mondays and Tuesdays, 4 hours on Fridays. On November 12 (Friday) he did not show up at work and did not justify his absence. In the period from November 16 to 24, he received a sick leave. According to the schedule, he had 80 hours to work in November.The remuneration was set at a fixed monthly rate of PLN 3,500. The wage for the part of November worked should be calculated as follows:
Determining the reduction for the time of unexcused absence:
- 3500 PLN / 80 hours = PLN 43.75
- PLN 43.75 x 4 hours = PLN 175.
Determining the remuneration for the time of caring for a sick child:
- PLN 3500/30 = PLN 116.67
- PLN 116.67 x 9 days = PLN 1050.03.
Determining the remuneration for the part of the month worked:
- PLN 3,500 - PLN 175 - PLN 1,050.03 = PLN 2,274.97.
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Illness and one vacation day a month
The method of calculating the remuneration for the time worked in the case of an absence from benefits shows that with a 31-day calendar month, an employee does not acquire the right to remuneration for one working day. Two authorities took a position on this issue - the Chief Labor Inspectorate (letter: GPP-87-4560-64 / 09 / PE / RP) and the Ministry of Labor and Social Policy (letter of 3 December 2009). In both explanations it was confirmed that despite the method of calculating the salary in accordance with § 11 of the Regulation, which in this case will result in the deduction of the entire salary, the principle of calculating the salary for worked time applies. This also applies to situations where the employee was on vacation for one day and was unable to work for the rest of the month.
Zofia was ill from July 26 to August 30, 2021. On August 31, she applied for vacation leave. On that day, she was supposed to work 8 hours, overall in August she had 176 hours to work. Receives a monthly fixed salary of PLN 3,900.
In this case, the holiday pay should be calculated as follows:
3900 PLN / 176 hours = PLN 22.16
PLN 22.16 x 8 hours = PLN 177.28.
If the sick leave was issued only for working days and the employee did not work a single day, then the employee does not acquire the right to the basic remuneration. This is confirmed by the position of the Ministry of Labor issued in 2017, which was a response to the interpellation No. 8901 with the following content:
“[…] If an employee has not worked a single day in a given month due to sick leave, there is no need to establish the amount of his remuneration for the part of the month worked. In such a situation, there is no part of the month (not even one day) in which the employee performed work and for which he would be entitled to remuneration for work. In my opinion, the mentioned provision will not apply both when the employee's sickness absence covers the entire month (sick leave for all days of the month) and when it only covers all days of the month which are working days for the employee, in accordance with the applicable schedule work time.
It should be noted that the guiding principle for determining the right to remuneration for work is expressed in Art. 80 of the Labor Code, stating that the remuneration is due only for the work performed, and for the time when the work is not performed, the employee retains the right to remuneration only if the regulations so provide […] ”.
Depending on the type of absenteeism, the employee's base salary may be calculated in two ways. The employer should be prepared for the situation of various absences during the month. The key issue here is the knowledge of both the provisions and the positions of the labor law enforcement agencies.