Compensatory allowance

Compensatory allowance

The compensatory allowance is granted to an employee whose remuneration has been reduced because he/she has undergone vocational rehabilitation aimed at adaptation or training for a specific job.

The need for rehabilitation is certified by ZUS certifying doctor or by a voivodship occupational medicine centre.

The eligible person receives the compensatory allowance from sickness insurance. An exception is a person who has undergone vocational rehabilitation as a result of accident at work or occupational disease – he/she receives the allowance from the accident insurance.

The compensatory allowance is not granted for periods of:

  • incapacity for work due to sickness,
  • care,
  • maternity allowance,
  • incapacity for work for which a rehabilitation benefit is payable,
  • unpaid absence from work for other reasons.

The compensatory allowance will not be granted to a person who is entitled to an old-age pension, disability pension or teachers’ compensatory benefit, as well as to a person who has an established right to an old-age or invalidity pension under the Act of 10 December 1993 on pension provision for professional soldiers and their families or the Pension Provision Act.

The amount of the allowance, payable both from sickness and work accident insurance, is equal to a difference between average monthly remuneration from the period of 12 months preceding rehabilitation and the reduced monthly remuneration for work received by the person insured in conditions of vocational rehabilitation. The allowance is payable for a maximum of 24 months.

The expenditure on the compensatory allowances in 2021 amounted to PLN 724.7 thousand.

The Social Insurance Institution pays the compensatory allowance to employees of work establishments that report no more than 20 employees for sickness insurance. However, in work establishments with more than 20 employees reported for sickness insurance, the compensatory allowance is paid by the employer during the period of insurance.

Legal status as of 2022