Basic salary and dismissal period#
| Gross earnings | ||
| Number of days absent (including weekend) | ||
| Reason for absence | ||
| Tick if you're 50 or older |
Common sense tells#
You have been sick for 14 days.
Your earnings in this period was entirely covered by the employer.
In this period, earnings payed out by employer were:
Your earnings in this period was entirely covered by the employer.
In this period, earnings payed out by employer were:
- calculation basis = gross earnings - ZUSsocial = 6000.00 PLN - (6000.00 PLN × 13.71%) = 5177.40 PLN,
- earnings during 1 day of illness = basis × 80% / 30 = 5177.40 PLN × 80% / 30 = 138.06 PLN,
- earnings during 14 days of illness = earnings during 1 day of illness × 14 = 138.06 PLN × 14 = 1932.84 PLN.
Amount due for absence#
| The dismissal period is | 14 | |
| The base for earnings (and/or allowance) for selected period | 5177.40 | |
| The amount paid by the employer | 1932.84 | |
| The amount paid by ZUS (insurance) | 0.00 | |
| The gross amount for the exemption period is | 1932.84 |
Description#
- When an employee is ill:
- The first 33 days of absence - paid by the employer. Employer pays salary (reduced depending on the exact reason for absence according to the rules below).
- 34-th day of absence and following days - paid by ZUS (insurance). ZUS starts to pay "sickness allowance" (pl: "zasiłek chorobowy").
- The first 33 days of absence - paid by the employer. Employer pays salary (reduced depending on the exact reason for absence according to the rules below).
- Calculation basis for earnings during sickness is ross earnings reduced by social security contributions. As of the time of writing this text (December 2017) these contributions amounted to 13.71%:
- retirement contribution - 9.76%,
- disability insurance - 1.5%,
- sickness insurance - 2.45%.
- retirement contribution - 9.76%,
- Depending on the exact reason for absence, the employee receives:
- if it's a disease, that does not require hospitalization - both employer and ZUS (insurance) pays 80% of basis,
- hospitalization - employer pays 80% of basis for the first 33 days. After that period ZUS starts to pay sickness allowance of 70% of basis,
- pregnancy, occupational disease, accident at work or on the way to work - 100% of basis.
ⓘ Example: Our gross salary is 2500 PLN. We're ill and stay on the medical discharge (polish: L4) during 10 days. Then, our earnings during sickness are:
- calculation basis = gross earnings - ZUSsocial = 2500 PLN - (2500 PLN × 13.71%) = 2157.25 PLN
- earnings during 1 day of illness = basis × 80% / 30 = 2157.25 PLN × 80% / 30 = 57.52 PLN
- earnings during 10 days of illness = earnings during 1 day of illness × 10 = 57.52 PLN × 10 = 575.20 PLN
- if it's a disease, that does not require hospitalization - both employer and ZUS (insurance) pays 80% of basis,
Some facts#
- The calculator works according to the rules that have been in effect since 2003.01.01. Before that date, the employer's pay period was 35 days. From that day it is 33 days. There are discussions about shortening this period even to 14 days.
- Since 2009.02.01 there is an additional rule: the pay period of the employer is only 14 days if employee is 50 years old or more. After this period ZUS (insurance) starts to pay sickness allowance.
Data up-to-date#
We periodically review rules for calculating earnings during illness and related social security contributions (polish: ZUS), so that our data is always up-to-date.
Recent compliance with the regulations was confirmed on 2022-06-30.
If you want to be 100% sure after this date - check if the rates or calculation rules have not changed.
Recent compliance with the regulations was confirmed on 2022-06-30.
If you want to be 100% sure after this date - check if the rates or calculation rules have not changed.
See also#
If you want to learn more about taxes and other levies paid in Poland, check out our other calculators:
- Polish salary #1 (yearly) - see what is happening with your salary month by month, the calculator supports both an employment contract, a specific task contract and a job order contract",
- Polish earnings #2 (tax↔no tax) - simple conversion between gross and net earnings (on-the-hand),
- Polish earnings #3 (written order) - earnings calculator for the contract of job order contract,
- Polish earnings during sickness - calculator of salary during illnes paid by ZUS and your employer,
- Polish ZUS payments - a simple calculator of all social security contributions (polish: ZUS) for an employment contract with a breakdown into contributions paid by the employee and the employer (employer's cost),
- Polish ZUS: rates and base - current and archival social security contributions (polish: ZUS) for entrepreneurs (self-employed),
- Polish ZUS retirement - state pension calculator using "old rules", paid entirely from ZUS, the so-called "old pension",
- Polish OFE retirement - state pension calcualtor using "new rules paid from ZUS and OFE,
- Work time - check how many seconds, minutes, hours, days etc. of your life you spend at work,
- State pension age - check when you will be able to stop working and retire (polish retirement age calculator),
- Polish salary #4 (self-employment) - check how much you will earn on the invoice as the so-called freelancer in Poland [waek](self-employed),
- Average and minimum wages in Poland - current and archival minimum and average salaries in Poland,
- PL: Tax-free threshold archive - the amount below which you will not pay income tax, current and archival rates,
- PL: Tax-decreasing amount - calculator of the amount that reduces your income tax,
- Polish Employee Capital Plans (PPK) - calculator of contributions and future retirement pay outs from Employee Capital Plans (polish: PPK),
- Polish disability pension - calculator of the disability pension paid from ZUS,
- PIT rates in Poland (archive) - current and archival personal income tax rates (PIT) in Poland,
- CIT rates in Poland (archive) - current and archival corporate tax rates (CIT) in Poland,
- Real work cost in Poland (archive) - effective labor cost in Poland, historical and current values are presented,
- Polish accident insurance - the amount of the accident insurance contribution depending on the type of activity (polish PKD codes),
- Polish ZUS: preferential - calculator of preferential social security contributions (polish: ZUS) for entrepreneurs who start their business,
- Polish lump-sum tax rates - lump-sum tax rates by type of activity (polish PKWiU codes), both current and historical data are presented,
- Polish health contribution (lump-sum tax) - the amount of health contribution if you use lump-sum tax in Poland.
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In December 2016 the Calculla website has been republished using new technologies and all calculators have been rewritten. Old version of the Calculla is still available through this link: v1.calculla.com. We left the version 1 of Calculla untouched for archival purposes.
Direct link to the old version: "Calculla v1" version of this calculator
Direct link to the old version: "Calculla v1" version of this calculator