What is the remuneration for work?
The remuneration due to an employee for work performed by him should correspond to the type of work performed, qualifications required for its performance, and should also take into account the amount of work performed and its quality. Remuneration for work is a monetary benefit in an amount agreed by the parties, but not less than specified in the regulations regulating the amount of the minimum wage for work and the amount of the minimum hourly rate. It is also worth emphasizing that an employee cannot waive the right to remuneration, and cannot transfer this right to another person.
What is the form and date of payment of remuneration?
As for the payment of remuneration, as a rule it is made in the form of a transfer to the bank account indicated by the employee. Remuneration may also be paid in cash to the employee’s own hands, but at his request submitted in paper or electronic form.
The payment of remuneration for work should be made at least once a month and take place on a fixed, pre-determined date. Payment of remuneration for a given month may be made by the end of the month from which the remuneration is due, but no later than the 10th day of the month following the month for which the remuneration is paid. An important rule is to pay remuneration before the payment date, if it falls on a day off from work. According to the regulations, in such a case the remuneration is paid on the first working day preceding the day of the agreed payment.
What benefits are due during incapacity for work?
The benefits due to an employee during incapacity for work depend on the cause of the incapacity and its duration. Thus, if the incapacity for work is caused by an illness lasting a total of 33 days during a calendar year (they do not have to be consecutive), and in the case of an employee over 50 years of age 14 days, the employee is entitled to sick pay in the amount of 80% of the full remuneration. In the event of an accident on the way to or from work or an illness occurring during pregnancy, the employee retains the right to 100% of the remuneration for the period as in the case of incapacity caused by illness. Similarly, the employee retains the right to 100% of the remuneration for the previously indicated period in the event of undergoing the necessary medical examinations provided for candidates for cell, tissue and organ donors and undergoing a procedure to collect cells, tissue and organs.
For incapacity for work beyond the indicated periods, the employee is entitled to sickness benefit.
Who pays the remuneration for the period of incapacity for work?
The payment of remuneration for the period of incapacity for work depends on the size of the workplace and the duration of the incapacity. In the case of a workplace reporting fewer than 20 employees to ZUS as of 30 November of the previous year, sickness pay is paid by the employer for the first 33 illnesses. From the 34th day of illness, ZUS takes over the payment and then pays the sickness benefit. The employer submits an application for payment of sickness benefit to ZUS on the employee’s behalf.
If the employer reported at least 21 employees to the insurance as of 30 November of the previous year, they are obliged to pay sickness pay from the first day of the incapacity for work.
In the case of contractors registered for voluntary sickness insurance, the benefit is due from the first day of illness and is paid each time by ZUS, upon an application submitted by the principal.
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