New L4 rules: end of sick pay

• Currently, sickness benefits are paid by the employer for the first 33 days (or 14 days for people over 50 years of age), and then they are financed by ZUS.
• However, changes are coming regarding sick pay. The Ministry of Family, Labor and Social Policy is working on them
• According to the plans, ZUS will take over the financing from the first day of sick leave.
• MRPiPS indicates the need to tighten the L4 control system. No specific dates for implementing the planned changes are known yet.

The Ministry of Family, Labor and Social Policy intends to introduce changes to payments for sick leave. The ministry is preparing a proposal for new regulations regarding the payment of employee entitlements for sick leave.

The planned changes assume the elimination of sick pay for sick leave . The sickness benefit would be financed by the Social Insurance Institution from the first day of sick leave - the employee's incapacity for work.

The planned changes were announced by the head of the Ministry of Family, Labour and Social Policy, Agnieszka Dziemianowicz-Bąk, in response to a parliamentary interpellation.

The project is currently being considered by the Economic Committee of the Council of Ministers.

Under current law, an employee is entitled to sick pay paid by the employer for a specified period during a calendar year:

• for persons under 50 years of age, this period amounts to a total of 33 days in a calendar year,
• in turn, employees over the age of 50 receive sick pay for 14 days per calendar year, with the 14-day period applying from the calendar year following the year in which the employee reached the age of 50.

These periods do not have to be continuous, but are accumulated within a given calendar year.

Sick pay is not included in the basis for calculating contributions for:

• social security,
• Labor Fund,
• Guaranteed Employee Benefits Fund,

However , it is subject to health insurance contributions and is taxed as income from employment .

After the period of payment of sick pay has elapsed, i.e. from the 34th day of incapacity for work (for persons under 50 years of age) or from the 15th day (for persons over 50 years of age), the employee is entitled to sickness benefit, which is paid by ZUS, unless the employer is the payer of benefits .

The payer of benefits is determined separately for each year, based on the number of people registered for sickness insurance as of November 30 of the previous calendar year. If the number of employees exceeds 20, the company becomes the payer of benefits, and if it is lower, the benefits are paid by ZUS.

Sickness benefit is paid for up to 182 days. This period may be extended to 270 days if the incapacity for work is caused by tuberculosis or pregnancy.

If the incapacity for work occurs after the insurance has ended (after being dismissed), sickness benefit is due for a period not exceeding 91 days, with certain exceptions relating to necessary tests for organ donors, cell, tissue and organ collection procedures, and incapacity caused by tuberculosis or during pregnancy.

The proposal for ZUS to finance sickness benefits from the first day of an employee's absence is one of the points of the so-called "100 specifics for the first 100 days of government" of the Civic Coalition .

In response to the interpellation, referring to the question about the financial consequences of such changes, the Undersecretary of State in the Ministry of Family, Labor and Social Policy admitted that an increase in the expenditure of the sickness fund, which is already in deficit, is expected . This may also result in an increase in unjustified sickness absences.

Hence, the introduction of new regulations will also require changes in the area of ​​medical certification, which will enable increased effectiveness of the control of medical certificates, as well as changes in the scope of control of the correct use of sick leave.

Further processing of the bill will be possible after the decisions of the Economic Committee of the Council of Ministers and entry into the List of legislative and programmatic works of the Council of Ministers .

According to information from the Ministry of Family, Labor and Social Policy, work on this project is ongoing, but no specific date for its adoption has been indicated.

The Ministry also announced the completion of inter-ministerial agreements and public consultations on the draft act amending the act on the social insurance system and certain other acts. This draft contains proposals for reforms of medical certification, control of the issuance of medical certificates and control of the correct use of sick leave .

The aim of these changes is to prevent abuses related to rulings on incapacity for work and issuing and using sick leave. The project was referred to the Committee for Digital Affairs for consideration, and will then move on to the next stages of legislative work.

The Social Insurance Institution explains that health insurance allows for free treatment, while sickness insurance ensures the payment of benefits for the duration of such treatment.

- Sickness insurance is one of the social insurances that gives the right to benefits in the event of illness and maternity. Health insurance allows you to use free medical care, both outpatient and hospital. Health insurance contributions are paid to ZUS and transferred to the National Health Fund. On the other hand, sickness insurance contributions are collected by ZUS and recorded in the individual account of the insured person - explains Katarzyna Krupicka, regional spokesperson of ZUS in the Podlaskie province.

Sickness benefit is one of the benefits of sickness insurance. Every insured person for whom sickness insurance contributions are paid, after meeting certain conditions, is entitled to paid leave when they become unable to work due to illness or injury.

Sickness insurance is also the basis for paying rehabilitation benefits in the event of a prolonged illness.

In addition, sickness insurance gives you the right to maternity benefits after giving birth or taking up a child.

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