Posted workers very often express doubts concerning the amount of sickness benefit they have received. The amount estimated by them usually differs from that one actually paid. Indeed, the basis for sickness benefit for posted workers is determined in a manner other than the assessment basis for benefits of employees who perform work exclusively in Poland. We will discuss these differences below.
1. Provisions applicable to determining the basis for sickness benefit for posted workers
An employee posted to work abroad who is subject to social insurance in Poland has the right to sickness benefit determined in accordance with the provisions of the Act of 25 June 1999 on cash benefits from social insurance in the event of sickness and maternity (i.e. Official Journal of 2025, item 501, as amended), hereinafter referred to as the Benefits Act. However, the provisions in question are applied with modifications developed by ZUS (Zakład Ubezpieczeń Społecznych – Social Insurance institution) and resulting from the specific nature of work performed by posted employees.
2. Derogation from the principle of supplementing remuneration
According to the Benefits Act, in the event that, for justified reasons, an employee has worked at least half of his/her required working hours or that his/her incapacity for work arose before the end of a full calendar month of employment, the worker’s remuneration for this month shall be supplemented. The rule in question doesn’t apply when calculating the basis for the sickness benefit for an employee posted to work abroad. Its determination takes into account the revenue constituting the basis for sickness insurance contributions, after deduction of the social insurance contributions withheld from the employee, without any supplementation. This rule applies both when the basis for calculating social security contributions is equal to the amount of the average wage and when it exceeds or is lower than that amount. Let us remind that, pursuant to § 2(1)(16) of the Regulation of the Minister of Labour and Social Policy of 18 December 1998 on detailed rules for establishing the basis for assessment of contributions to the pension scheme (i.e. OJ 2025, item 316, as amended), the remuneration of posted workers doesn’t constitute the basis for calculating contributions in the part equivalent to the daily allowance for business trips abroad and days spent abroad. However, the contribution base determined in this way can’t be lower than the average remuneration in the national economy. You can find more on this topic in the article: REDUCTION OF THE BASIS OF ZUS FOR POSTED WORKERS.
3. Work in Poland and abroad in a single month
In the event that an employee worked both in Poland and abroad in the same month, the remuneration for work in Poland and abroad is count together when determining the basis for posted worker’s sickness benefit. Neither the pay for work in Poland nor that one for work abroad shall be supplemented. Indeed, the salary earned in a given month constitutes a whole and should be treated in this manner when determining the basis for the sickness benefit.
4. Various components of an employee’s remuneration and basis for posted worker’s sickness benefit
As a general rule, remuneration components to which an employee reserves the right while receiving benefits aren’t included in the basis for calculating sickness benefits. However, when determining the basis for a posted worker’s sickness benefit, the total revenue that constitutes the basis for sickness insurance contributions is taken into account, after deduction of social security contributions.
It should also be emphasised that, when determining the basis for sickness benefit for a posted worker, remuneration components due to the employee until a specific date aren’t excluded, even though the benefit is payable for the period following that date.
When determining the basis for a posted worker’s sickness benefit, it’s necessary to take into account all remuneration components paid ″in a given month″, i.e. both those relating to the current settlement period and those for earlier periods. It also concerns monthly remuneration components, as well as those due for periods longer than one month.
5. Legal notice
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