How much are sickness benefits in 2019?
With the new year, the minimum wage changed from PLN 2,100 to PLN 2,250 gross, which is why the amount of sickness benefits has changed. Business owners must determine who will be the benefit payer in the new year and, if necessary, transfer the payment of these sickness benefits to ZUS. Find out how much sickness benefits are in 2019.
Sickness benefits - assessment basis
In order to calculate the allowance assessment basis, you must use the income which is the basis for the assessment of your sickness or accident insurance contributions after your employer has deducted your social security contributions.
In the event that the employee has not worked one full calendar month, the rate is determined in accordance with Art. 37 of the Act on cash benefits of social insurance in the event of sickness and maternity:
the monthly remuneration specified in the employment contract or other act on the basis of which the employment relationship was established, if the remuneration is due in a fixed monthly amount;
monthly remuneration calculated by dividing the remuneration earned for working days by the number of days worked and multiplied by the number of days that the insured employee was obliged to work in that month, if he worked at least 1 day;
the amount of variable remuneration components in the average monthly amount, paid for the month in which the incapacity for work arose, to employees working in the same or similar job position with an employer who is entitled to sickness benefit, if the insured employee has not earned any remuneration.
However, there are situations in which the calculation basis will not be changed, and this is the case if there was no break between periods of receiving benefits of both the same type and another type, or the break was shorter than 3 calendar months.
The basis for assessing the employee's benefit should reflect his average salary, however, the legislator has provided for a certain minimum for the purposes of calculating the sickness benefit. The basis of the allowance cannot be lower than the amount of the minimum wage of employees, less the amount corresponding to 13.71%.
In 2019, the minimum wage is PLN 2,250, which translated into an increase in the cost of sickness benefits. A full-time employee is provided with sickness benefits calculated on the basis of:
PLN 1,941.53 (PLN 2,250 - PLN 2,250 × 13.71%)
Sickness benefit - amount
Sickness benefits depend on the type of benefit, the period of incapacity for work and the age of the employee, and their amount is:
Sick pay: at least 80 or 100% of the allowance calculation basis,
Sickness benefit: 70, 80 or 100% of the allowance calculation basis,
Rehabilitation benefit: 90 and 75 or 100% of the allowance calculation basis,
Maternity allowance: 100 and 60 or 80% of the calculation basis of the allowance,
Care allowance: 80% of the calculation basis of the allowance.
Sickness benefit and inability to work at the turn of the year
If the employee was incapable of work at the turn of the year, the benefit payer should check whether the actual basis for its assessment should not be increased to the new minimum amount.
Payment of sickness remuneration or allowance in January 2019 related to being on sick leave in December 2018 does not increase the base for this benefit to the lowest amount applicable in 2019, therefore it will be calculated on the basis of the minimum wage rate in 2018, i.e. from PLN 2,100 gross.