3 listopada 2016
A 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 a ZUS doctor or by a regional occupational medicine centre.
A 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.
A 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’ compensation 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 2014 amounted to PLN 689.4 thousand.
The compensatory allowance is payable by the employer (employing more than 20 persons) or by the Social Insurance Institution, and is financed from the Social Insurance Fund.
(Note: 1 EUR = ca 4.32 PLN)