Tax free lump sum for worker sent to another workplace. Accommodation provided by employer or allowance. Employer can establish higher rate, but then the amount above the base is taxed
* For working overtime: a) at night. b) on Sundays and public holidays which are not working days for the employee, according to his work schedule, c) the day off granted to an employee as compensation for work on a Sunday or holiday, according to his work schedule
** For working overtime on any other day than specified in point 1.
Depending on the regulations adopted in the company, employer and employees can agree on the creation of a company pension fund. Practically non-existent in the Polish construction industry
Workers up to 50 years old have paid sickness salary up to 33 days financed by the employer; over 50 year : 14 days paid as sickness salary financed by the employer. If longer, all payments are financed by Social Insurance Institution (ZUS), but can be paid by employer.
Time of sickness allowance payment – up to 182 days
Work injuries/accidents
100
%
stay at hospital up to 182 days
80
%
disability benefits - complete inability to work
Employee also receives compensation for an accident, depending on its nature. Employee can receive rehabilitation benefit, when not receiving disability benefits