Compensatory allowances - ZUS
3 November 2020
The compensatory allowance is granted to an employee whose
remuneration has been reduced due to vocational rehabilitation taken
purpose of adaptation or training for a specified job.
The need for rehabilitation is certified by ZUS evaluating doctor or by a voivodeship occupational medicine centre.
The entitled person receives the compensatory benefit from sickness insurance. However, a person who has undergone vocational rehabilitation as a result of an accident at work or occupational disease receives the benefit from the accident insurance.
The compensatory benefit is not granted for periods of:
- incapacity for work due to sickness,
- receiving the maternity allowance,
- unpaid absence from work for other reasons.
A person who is entitled to the old-age pension, the disability pension or teachers’ compensatory benefit shall not receive the compensatory allowance.
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 benefit is payable for a maximum of 24 months.
The expenditure on the compensatory allowances in 2018 amounted to PLN 614.5 thousand.
The Social Insurance Institution pays the compensatory allowance to employees of work establishments that employ up to 20 persons. In larger companies, however, the compensatory allowance is paid by the employer. In both cases, the allowance is financed from the Social Insurance Fund.