3 listopada 2016
The compensatory allowance is payable to an employee whose remuneration has been reduced due to vocational rehabilitation taken for the purpose of adaptation or training for a specified job.
The need for rehabilitation is certified by ZUS evaluating doctor or by a regional occupational medicine centre.
The compensatory allowance is payable from sickness insurance. The allowance for a person who has undergone vocational rehabilitation as a result of an accident at work or occupational disease is payable from accident insurance.
The compensatory allowance is not payable for periods of incapacity for work due to sickness, care or during the period of acquiring a maternity allowance, as well as for periods of absence at work for other reasons, for which the employee is not paid any remuneration. The allowance is not awarded to a person entitled to an old-age or disability pension, or teachers compensatory benefit.
The amount of the allowance, payable both from sickness and work accident insurance, is equal to the difference between the average monthly earnings from the period of 12 months preceding rehabilitation and the reduced monthly remuneration for work in conditions of vocational rehabilitation. It is payable during the period of rehabilitation, not exceeding 24 months.
The expenditure on compensatory allowances in 2016 amounted to PLN 558.7 thousand.
ZUS pays compensatory allowance to employees in companies employing up to 20 employees. In workplaces employing more than 20 employees compensatory allowance is paid by the employer. In both cases, the sickness benefit is financed from the Social Insurance Fund.
(Note: 1 EUR = ca 4.26 PLN)