The amount of sick pay immediately after the childcare leave


There are situations when an employee returning from parental leave immediately after the end of this period presents her employer with a sick leave (ZUS ZLA). In this case, the employer may have doubts about how to calculate the basis for the employee's sick pay.

Sick pay

The amount of your wages while you are sick varies depending on the reason you are absent from work. And so - the employer pays remuneration for the period of incapacity for work as a result of:

  • illness lasting up to 33 days in total in a calendar year, and in the case of employees over 50, lasting a total of 14 days in a calendar year. In this situation, the employee deserves 80 percent. salary or more, if the employer applies a higher salary for the period of sickness,
  • an accident on the way to or from work or an illness during pregnancy in the period indicated in the above point. In this case, the employee retains the right to 100 percent. salaries,
  • undergo the necessary medical examinations and activities provided for candidates for donors of cells, tissues and organs falling within the scope indicated in the previous point. Here, too, the employee retains the right to 100 percent. salary.

In the event of being on sick leave for more than 33 days in a year (14 days for employees who have reached 50 years of age), the employee is no longer entitled to sick pay and is entitled to sickness benefit (70% of remuneration) paid by ZUS or the employer (in depending on the number of people reported by the employer for insurance).

How to calculate the amount of sick pay?

The amount of sickness remuneration is calculated based on the average monthly salary of an employee, paid for the 12 months preceding the month in which the disease occurred.

If a given employee has a shorter period of service, the amount of sick pay is calculated for the calendar months worked preceding the month in which the inability to work occurred.

Importantly, remuneration should be understood as the employee's income, which is the basis for the calculation of sickness insurance contributions after deducting social insurance contributions.

Sick pay after upbringing

In the situation described at the beginning, the calculation basis will depend on the method of remuneration specified in the employment contract. And yes:

  • in the case of a fixed remuneration, the remuneration should be assumed in the amount applicable in the month in which the incapacity for work arose (less the amount corresponding to the social security contributions that would be financed by the employee),
  • in the case of variable remuneration, the average remuneration paid to other employees working for the same employer, in the same or similar position, should be taken for the month in which the incapacity for work arose.

Moreover, the basis for the calculation of sickness benefits determined in this way for a full-time employee may not be lower than the minimum salary less the amount corresponding to 13.71 percent.