Changes in L4 rules. Sick leave under new conditions in 2023

Sick leave in 2023 will look different than in previous years. Employees who work on the basis of a full-time employment contract, a full-contribution agency contract, or who are engaged in business activities but pay health insurance premiums, are entitled to sickness benefit. When can you use it?

What is sickness benefit and who is entitled to it?

Sickness benefit is paid to employees in case of incapacity for work due to illness. It is paid out of sickness insurance to employees who have sickness insurance and are employed on the basis of an employment contract, a contract of agency or are engaged in individual entrepreneurship. Sickness insurance also available members of agricultural production cooperatives or agricultural circle cooperatives.

Sickness benefit under an employment contract

Every employee who works under an employment contract is entitled to sickness benefit. He acquires them after the waiting period, which is 30 days. This means that every employee can exercise the right to sickness benefit 30 days after signing the employment contract.

Sickness benefit is paid by the employer in the event of the first 33 days of incapacity for work and ZUS if the period of incapacity for work exceeds 33 days.

Contractual sickness benefit

In the case of employment under an assignment agreement sickness benefit is due in the same amount as under the employment contractif the employee has health insurance. In this situation, the basis for calculating sickness benefit is 80 percent of the worker’s average wage for the last 12 months.

Sickness benefit under a contract for a specific job

A person employed under a special contract is not covered by any social insurance and therefore is not subject to sickness insurance. In this situation she is not entitled to sickness benefits.

ZUS makes changes from 2023

From January 1, 2023, the rules for paying sickness benefits will change. More absence from home during inspection resulted in loss of sickness benefit. This will not happen this year, and if the ZUS inspector does not find an employee on sick leave, this will not mean that the allowance will be canceled. The sickness benefit cannot be revoked until it has been proven that the person concerned is receiving it unlawfully.

Where to stay on sick leave 2023?

In order not to lose your right to sickness benefit, the employee must inform the employer or the penitentiary system about all the places where he is during the sick leave. If he does so, he will not lose his right to sickness benefits. Failure to report a change of residence may be grounds for withdrawal of benefits.

Basis for calculating sickness benefit in 2023

The basis for calculating the sickness benefit depends on the minimum wage. In 2023, it cannot be lower than:

• PLN 3,011.52 in the period 01.01-30.06.2023
• PLN 3,106.44 07.01-31.12.2023

How much does sick leave cost?

Full-time employees are entitled to sick leave and sick pay in the event of illness, hospitalization, or disability. The sickness benefit is 80 percent of the benefit calculation base. The basis for sickness benefit is the average salary for the last 12 months.

However, in some cases, workers have the right to do so. 100 percent of the benefit calculation base. Refers to:

• pregnant women

• people who had an accident on their way to (or from) work

• persons who became disabled as a result of passing the necessary medical examinations provided for candidates for cell, tissue and organ donors

On what basis is sickness benefit calculated?

Sickness benefit is calculated not only for the basic salary. This also includes additional benefits received from the employer, if health insurance premiums have been deducted from them. These benefits:

• bonuses

• commissions

• overtime pay

• holiday pay

How much does sick leave cost for each day in 2023?

The sickness benefit in 2023 is 1/30 of the average monthly salary, that is, the average for the last 12 months preceding the sick leave. This remuneration is reduced by 13.71 percent.

182 days on L4 and no more

The right to stay on L4 is valid for:

• 182 days a year in case of illness or hospital stay
• 270 days pregnant or tuberculosis.

How about sick pay after 182 days?

After 182 days, the right to sickness benefits ends. If a person is still unable to work due to illness or hospital stay, he or she can apply for rehabilitation allowance. This benefit can be obtained for 12 months.

In order to receive the rehabilitation allowance, it is necessary to appear at the medical board of the Social Insurance Institution (SSI). The certifying doctor makes a decision on incapacity for work. If the doctor believes that there is a chance to restore health and return to work after the necessary treatment or rehabilitation, he decides on the appointment of a rehabilitation allowance. For this reason, they are referred to as a “treatment completion” benefit.

Sickness benefit and waiting period

You are entitled to sickness benefit after 30 days of continuous illness under an employment contractif the employee is compulsorily insured and after 90 days if he voluntarily insured himself as a contractor.

How do I apply for sickness benefits?

An employer submits an application for sickness benefit to ZUS electronically by sending the relevant documents. If you are in business, you must apply yourself. Religious people should also apply.

Sources:

• ZUS

• Information

• Employee Handbook