Please examples for June settlement of an employee who was ill in April 5 days. Before his salary amounted to 2200 zł, 120 zł allowance incentive and bonus Statutory from 3 to 15 percent. basic salary. Additional components were reduced in the days of sickness absence, so subject to factoring in the base of sick pay. Currently, the salary is 2500 zł, and the cradle of premium rates were unchanged. Appendix incentive rose to 150 zł. April sick pay was calculated, among others, with premiums amounting respectively for a period of 12 months: 5, 3, 10, 7, 15, 12, 5, 10, 8, 15, 10 and 7 per cent., the sum of premiums amounted to 2354 zł. Bonuses for April and May were 8 and 15 percent.
Due to the fact that the increase pay a fixed monthly rate took back period should be recalculated accordingly debt, such as sick pay or benefits. The increase in salaries is not only the alignment of wage components are calculated based on the basic rate, but also other benefits, including those related to inability to work. [Box 1]
Rising Backwards
One of the mandatory provisions of the employment contract is remuneration for the type of work, indicating the remuneration components. In the course of employment and pay conditions can vary both in favor of, by increasing salaries or adding a new component, and to the detriment, by receiving part of the salary or components. Any change must, however, be re-introduced into the employment contract by agreement of the parties, or by mutual consent of the employee and the employer, or termination changing. In a word, the new conditions must be sanctioned in writing. In the case of salary increases is usually sufficient agreement of the parties, because the staff willing to agree to increase. For a contract of employment shall be accompanied by an annex, which establishes the date from which will come into force agreed on new terms of pay. If not indicated such date, it shall become effective on the date of the agreement.
Frequently modified remuneration is from a specific date and relates to the future, eg. From a new year or month. However, it happens that the employer covers the period of the rise in reverse, ie. It decides to grant increases from a date in the past (which should also be agreed upon with the employee). Then, for the period between that date and the date of the change employees are entitled to compensation. This means that such facts, which already employees have a right to a larger salary.
salary increase retroactive to the need to convert not only the base salary for calculation of compensation, but also all other additional ingredients that employee receives and which is the basis for determining’s base rate. For example, it may be a supplement for seniority, overtime, for downtime or premium. Besides the remuneration components re-conversion are also subject to other benefits with benefits paid to the employee during the period of the rise retroactively. Alignment refers to benefits in the calculation which takes into account the revised salary (rate card grade). This includes on sick pay and social security benefits.
Increase of disease
Sick pay or allowance shall be re-calculated the due to the increase in salary if change involves months included in the base dimension of the benefit in question. Basis for assessment of sick pay and benefits creates an average monthly remuneration paid for the 12 calendar months preceding the month in which the inability to work arose, and for a shorter period in case of a smaller number of months worked. For a fee included in the basis of the allowance is considered income worker as the basis for calculation of contributions for health insurance, after deduction of withholding contributions for pension insurance, disability and sickness-funded employee.
bonuses, awards and other components of remuneration vested for monthly periods included in the base benefit amount paid to the employee for the calendar months, which remuneration shall be to determine the base. If the period of the fixed base, there was a change in the amount of compensation due to change jobs or modify the terms of the wage specified in the contract of employment and the change was not due to the transition to another dimension of time, a basis is calculated as the average salary of 12 months before the illness. In other words, the change does not pay calculations. It is different if the employee receives a raise and level of remuneration for the period earlier, then it is taken to determine the basis for benefits. Then it is necessary to repeat the calculation and adoption of a comparatively higher income after changes. In the employee in question must recalculate the sick pay for April, which was established with the remuneration for the period from April 2015. March 2016. Calculations will vary by the amount of salary for March, because only this month of this period concerns the increase. Therefore, the basis of assessment should be included salary with a bonus, higher value. [Box 2]
In June, the employee should receive compensation base salary and bonuses for the period from March to May, and the alignment of sick pay for April. Billing reports for April should not be changed, because then presented the facts. Contributions were settled by force if wage rates. Compensations must be shown only in the documents to Social Security for June, ie. A month payment.
Ingredients financing
If in the period, which sets the basis for sickness benefit, some of the components of remuneration have been paid in advance, to determine the basis of the allowance shall be the components of payment, and after equalization basis of the allowance are converted, taking into account these elements, and aligns the benefits. That interpretation also presents ZUS. This applies to situations when, for example. Bonuses or commissions are paid only partially. Then the base benefit shall be adopted in the amount of actual, and only after the payment of the rest of the component are converted into the base and aligns the benefits. [Example 1]
Granted, but unpaid
If remuneration components included in the base entitled to the allowance, but were not paid until the final preparation of the list of benefits payments, the basis for calculating accepts these components in the amount paid for previous periods. [Example 2]
If the materials in question salaries were not paid well for the previous periods, the basis of the allowance shall be determined without them, and the payment of the assessment base to be converted, taking into account these elements, and aligns the amount of the allowance.
Bonus of up
Employee because of knee injury he was unable to work from 1 to 15 June 2016. receives a monthly salary in the amount of 2,400 zł and is entitled to a quarterly bonus, which is paid monthly in the amount of the advance in the amount of 400 zł. At the end of the quarter, the employer shall pay the employee compensation premiums. Basis for assessment of sick pay an average monthly salary of the employee for the period from June 2015. May 2016. Employee for the second (for June 2015)., III and IV quarter of 2015. Received a commission in the total amount of 3,414.50 zł (3957 zł – 13.71 per cent.) for the first quarter of 2016. in the amount of 1,496.27 zł (1,734 zł – 13.71 per cent.) and for April and May at 345.16 zł (400 zł – 13.71 percent. ). Therefore, the amount of sick leave for 15 days in July is 1,015.05 zł, as the following calculation:
[● (2400 zł - 13.71 percent.) X 12 + 3414, 50 zł + 1496.27 zł 690.32 zł +] 12 = 2537.72 zł.
● 2537.72 zł 30 zł = 84.59 x 80 percent . = 67.67 zł x 15 days = 1015.05 zł
In July 2016,. The employer shall pay compensation bonus for the second quarter in the amount of 330.49 zł (383 zł – 13 , 71 per cent.). You must pay the employee compensation in the amount zł, which results from the calculation:
● 330.49 zł 3 = 110.16 zł.
● bonuses for April and May are the zł 455.32, not 345.16 zł
the employer must be added to the base dimension of the disease the amount of 910.64 zł (455.32 zł x 2) and calculate the compensation amount:
[● (2400 zł - 13.71 percent.) x 12 + 3414.50 zł 1496.27 + zł 910.64 zł +] 12 = 2556.08 zł.
● 2556.08 zł 30 zł = 85.20 x 80 percent. = 68.16 zł x 15 days = 1022.40 zł
● calculation of alignment: 1,022.40 zł – 1015.05 zł zł = 7.35
the company has not had time
worker in July became unable to work due to illness and is entitled to sickness benefit. To establish the basic allowance is assumed? remuneration for the period from July 2015. June 2016. and the monthly bonus for those months. Bonus for June 2016. Was not paid by the time of preparation of the list of payments benefits. The basis for calculating the allowance should be made therefore, the premium paid for the period from July 2015. April 2016. And the premium for May, double the amount.
In the case referred to, payment of bonuses and other remuneration components after determining the basis of assessment of benefits does not re-establish the base.
How to pay in June
The June should therefore be paid to the new salary and compensation for the period from March to May, ie.
● alignment of base salary: 850 zł [(2500 zł - 2200 zł) x 2 m-ce] + 250 zł, ie. the remuneration for the worked of April after conversion, namely:
– was – 2200 zł 30 zł = 73.33 x 5 days = 366.65 zł; 2200 zł – zł 366.65 = 1833.35 zł;
– after conversion – 2500 zł 30 zł = 83.33 x 5 days = 416,65 zł; 2500 zł – 416,65 zł = 2083.35 zł;
– the difference – 250 zł;
● alignment of premium
Total compensation is 351,50 zł (zł 250 zł + 21 + 28 + 52.50 zł zł).
| Bonus | March | April | May |
| was | 154 zł | 172 zł | 322,50 zł |
| Following the increase | 175 zł | 200 zł | 375 zł |
| difference | 21 zł | 28 zł | 52.50 zł |
necessary to re-calculate
Bonus for March after the change is therefore 175 zł ( 2500 zł x 7 per cent.), and not 154 zł (2200 zł x 7 per cent.), as before. While the revenue for March is 2825 zł (2500 zł + 150 zł + 175 zł), after deduction of the contributory part – 2437.69 zł (2,825 zł – 13.71 per cent.).
The whole basis and the amount of sick pay are:
● before the change:
– basis: 2171 20 zł (sum of paid salaries, allowance and bonuses for the period April-march, divided by 12, and after deduction of 13.71 per cent.);
– sick pay 289, 50 zł (2171.20 zł 30 zł = 72.37 x 80 per cent. = 57.90 zł x 5 days);
● after the change:
– basis: 2,196.44 zł (sum of paid salaries, allowance and bonuses for the period of April-February in the old way, and for March after conversion, divided by 12, and after deduction of 13.71 percent. )
– sick pay: 292.85 zł (2196.44 zł 30 zł = 73.21 x 80 per cent. = 58.57 zł x 5 days);
● alignment of sick pay: 3,35 zł (zł 292.85 – 289.50 zł).
The legal basis
Art. 3 Section 3, Article. 36 paragraph. 1, Art. 42 paragraph. 1 and 5 of the Act of 25 June 1999. On cash benefits from social insurance in case of illness and maternity (ie Journal of Laws of 2016. Pos. 372).
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