Bonus as an average of salary

When determining the basis for salary compensation during temporary incapacity for work, the question often arises whether bonuses and rewards are included in the average salary. This issue depends on whether the compensation is paid by the employer or by mandatory health insurance.

When the employer pays compensation for sick leave (for the first 30 days), the basis for compensation is calculated as the average salary over the previous 12 months. In accordance with the Labor Law, this average includes bonuses, rewards, and other supplements paid to the employee as part of their salary. This means that earnings based on the employee’s contribution to the employer’s business success are also taken into account.

If the sick leave lasts longer than 30 days and the compensation is paid by mandatory health insurance, the basis for salary compensation is determined exclusively by the provisions of the Health Insurance Law. In this case, bonuses and rewards are not automatically included in the calculation, and a cap on the maximum contribution base is applied, meaning the compensation amount may be lower than the employee’s actual salary.

In practice, when calculating salary compensation covered by mandatory health insurance, the highest contribution base limit is applied, which means the compensation amount may be lower than the employee’s earnings. Although bonuses and rewards are not explicitly excluded, they are often not considered unless they are part of regular monthly earnings. Employers and employees who have doubts about the calculation are advised to consult the relevant branch of the National Health Insurance Fund (RFZO) for precise interpretation and proper application of regulations.

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