Compensatory allowance

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

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

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

A compensatory allowance shall not be granted to a person who is entitled to an old-age pension, disability pension or teacher’s compensatory benefit, nor to a person who has an established right to an old-age or invalidity pension pursuant to 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 insurance and work accident insurance, is equal to the difference between the average monthly remuneration from the period of 12 months preceding rehabilitation and the reduced monthly remuneration for work received by the insured person in conditions of vocational rehabilitation. The allowance is payable for a maximum of 24 months.

The expenditure on compensatory allowances in 2024 amounted to PLN 758.4 thousand. The Social Insurance Institution pays out compensatory allowances 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 out by the employer during the period of insurance.