In the opposite situation, if on sick leave the employee retains the right to the bonus (i.e., it is not reduced pro rata to the time of absence), it is not included in the benefit calculation base.

This rule is based on Article 41 sec. 1 of the Act on Social Insurance Cash Benefits in case of Sickness and Maternity.

The regulations do not regulate a situation when the employee retains the right to the bonus for the first 30 days of sickness absence, but loses it if the absence lasts longer. It seems that the benefit base should be then recalculated. However, there is no legal basis for this. In order not to expose yourself to charges from the Social Security Institution, the safest thing to do is to ask for an interpretation as to whether such action would be correct in a particular situation.

Find more in the PRO HR October 2023