Compensatory Allowance Calculator — ZUS Poland 2026

The compensatory allowance is available to employees covered by compulsory sickness insurance whose salary has been reduced due to vocational rehabilitation recommended by a ZUS medical examiner or ZUS medical committee. Self-employed individuals and contractors are not entitled to this benefit.

The compensatory allowance equals the difference between the benefit assessment base (average pre-rehabilitation salary reduced by employee ZUS contributions of 13.71%) and the salary received during rehabilitation. The allowance cannot exceed 100% of the sickness benefit assessment base. The calculator computes the difference without deducting contributions, providing an indicative result.

The compensatory allowance is payable throughout the entire period of vocational rehabilitation, up to a maximum of 24 months. The period starts from the date specified in the ZUS medical examiner's decision. After 24 months the entitlement expires by law, regardless of whether rehabilitation continues.

Yes. The compensatory allowance is a supplementary benefit — the employee receives a reduced salary from the employer for work performed during rehabilitation, and the ZUS compensatory allowance makes up the shortfall. Both payments are made independently and together bring the employee's income close to the pre-rehabilitation level.

The compensatory allowance is paid either by ZUS or by the employer, depending on the number of persons enrolled in sickness insurance. Employers with more than 20 insured employees pay the benefit from their own funds and then settle the amount with ZUS. Smaller employers submit documentation to ZUS, which pays the benefit directly to the employee's bank account.

Yes. The compensatory allowance is subject to personal income tax (PIT) under the standard progressive scale (12% or 32%). The tax advance is withheld by ZUS or the employer acting as the contribution payer. The allowance is not subject to social security or health insurance contributions.

Vocational rehabilitation, for the purposes of the Polish sickness benefit act, is a formally recommended process of adapting an employee to new working conditions due to their inability to perform their previous job. It may involve a change of position, type of work or retraining. It requires a written decision from a ZUS medical examiner or ZUS medical committee.

The assessment base is the average gross monthly salary earned over the 12 calendar months preceding the month in which vocational rehabilitation began, reduced by employee social security contributions (13.71%: pension 9.76% + disability 1.5% + sickness 2.45%). For employees with less than 12 months' service, the actual period of employment is used.

Yes, for example as a result of a promotion or a general pay rise. If the salary during rehabilitation equals or exceeds the pre-rehabilitation salary, the difference is zero or negative — no compensatory allowance is payable. The calculator automatically returns PLN 0 in such cases.

No. The calculator is for informational and planning purposes only. The actual compensatory allowance is determined by ZUS or the contribution payer based on individual records — employment history, pay components, the medical examiner's decision and insurance periods. Verify with ZUS or a social insurance adviser if in doubt.