{"id":21017,"date":"2025-10-28T09:26:07","date_gmt":"2025-10-28T08:26:07","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=21017"},"modified":"2026-07-15T13:29:09","modified_gmt":"2026-07-15T11:29:09","slug":"wynagrodzenie-chorobowe","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wynagrodzenie-chorobowe","title":{"rendered":"Wynagrodzenie chorobowe w 2025 roku"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21017\" class=\"elementor elementor-21017\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f66cdb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f66cdb9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60c438c\" data-id=\"60c438c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f8c5fd elementor-widget elementor-widget-text-editor\" data-id=\"5f8c5fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Cho\u0107 choroba wyklucza z pracy, nie musi oznacza\u0107 braku wynagrodzenia. Przepisy przewiduj\u0105 konkretne \u015bwiadczenia dla os\u00f3b zatrudnionych na umow\u0119 o prac\u0119, a w okre\u015blonych warunkach tak\u017ce dla zleceniobiorc\u00f3w i przedsi\u0119biorc\u00f3w. W artykule opisujemy <\/span><span style=\"font-weight: 400;\">kto i kiedy otrzymuje <b>wynagrodzenie chorobowe<\/b>, ile wynosi oraz jak oblicza si\u0119 jego wysoko\u015b\u0107 w 2025 roku.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38d0e9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38d0e9b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9dfb89\" data-id=\"c9dfb89\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b311ad0 elementor-widget elementor-widget-heading\" data-id=\"b311ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czym jest wynagrodzenie chorobowe? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ff9ad4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ff9ad4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49b8b95\" data-id=\"49b8b95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa43422 elementor-widget elementor-widget-text-editor\" data-id=\"aa43422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wynagrodzenie chorobowe<\/b><span style=\"font-weight: 400;\"> to szczeg\u00f3lne \u015bwiadczenie pieni\u0119\u017cne wyp\u0142acane przez pracodawc\u0119 pracownikowi, kt\u00f3ry nie mo\u017ce wykonywa\u0107 obowi\u0105zk\u00f3w s\u0142u\u017cbowych z powodu choroby. Jego celem jest zapewnienie bezpiecze\u0144stwa finansowego w pierwszych tygodniach niezdolno\u015bci do pracy.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e3255d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e3255d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d242c9\" data-id=\"0d242c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-076df5f elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"076df5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u015awiadczenie to przys\u0142uguje przez okres do 33 dni w roku kalendarzowym, a w przypadku pracownik\u00f3w po 50. roku \u017cycia \u2013 do 14 dni. Wa\u017cna jest \u0142\u0105czna liczba dni w danym roku, niezale\u017cnie od tego, czy zwolnienia lekarskie nast\u0119puj\u0105 jedno po drugim, czy z przerwami.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64bb4bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64bb4bc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ccbee98\" data-id=\"ccbee98\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90957b2 elementor-widget elementor-widget-spacer\" data-id=\"90957b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6553166 elementor-widget elementor-widget-text-editor\" data-id=\"6553166\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W sytuacji zmiany miejsca pracy w trakcie roku nale\u017cy przekaza\u0107 nowemu pracodawcy informacj\u0119 o liczbie dni ju\u017c wykorzystanych. Dane te znajduj\u0105 si\u0119 w \u015bwiadectwie pracy, kt\u00f3re nowy pracodawca uwzgl\u0119dnia przy wyliczaniu wynagrodzenia chorobowego, wyp\u0142acaj\u0105c je jedynie za pozosta\u0142\u0105 cz\u0119\u015b\u0107 limitu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f39735 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f39735\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40cfc75\" data-id=\"40cfc75\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a5865e0 elementor-widget elementor-widget-heading\" data-id=\"a5865e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wysoko\u015b\u0107 wynagrodzenia chorobowego<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-94c5a38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94c5a38\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc79837\" data-id=\"dc79837\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1dbf8a9 elementor-widget elementor-widget-text-editor\" data-id=\"1dbf8a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>W typowych sytuacjach pracownik otrzymuje 80% swojego wynagrodzenia.<\/strong> Istniej\u0105 jednak okoliczno\u015bci, w kt\u00f3rych \u015bwiadczenie przys\u0142uguje w pe\u0142nej wysoko\u015bci, czyli 100%. Dotyczy to:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">choroby przypadaj\u0105cej na okres ci\u0105\u017cy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">niezdolno\u015bci do pracy spowodowanej wypadkiem przy pracy lub w drodze do pracy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">sytuacji, gdy pracownik jest dawc\u0105 narz\u0105du, kom\u00f3rek lub tkanek.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2a8644 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2a8644\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e52714\" data-id=\"9e52714\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf5f3a elementor-widget elementor-widget-heading\" data-id=\"3bf5f3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zasi\u0142ek chorobowy - og\u00f3lne zasady<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eed30fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eed30fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b54d74\" data-id=\"7b54d74\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b6aeea elementor-widget elementor-widget-text-editor\" data-id=\"4b6aeea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zasi\u0142ek chorobowy<\/b> <b>przys\u0142uguje po zako\u0144czeniu okresu wynagrodzenia chorobowego, czyli od 34. dnia niezdolno\u015bci do pracy (lub od 15 dnia w przypadku os\u00f3b po 50. roku \u017cycia).<\/b><span style=\"font-weight: 400;\"> Wyp\u0142at\u0105\u00a0 \u015bwiadczenia zajmuje si\u0119 z regu\u0142y Zak\u0142ad Ubezpiecze\u0144 Spo\u0142ecznych. Chyba, \u017ce pracodawca zatrudnia\u0142 na dzie\u0144 30 listopada poprzedniego roku wi\u0119cej ni\u017c 20 os\u00f3b &#8211; wtedy on staje si\u0119 p\u0142atnikiem zasi\u0142k\u00f3w.\u00a0<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">\u015awiadczenie mo\u017cna pobiera\u0107 maksymalnie przez 182 dni, a w przypadku gru\u017alicy lub ci\u0105\u017cy okres wyd\u0142u\u017ca si\u0119 do 270 dni. Je\u017celi niezdolno\u015b\u0107 do pracy powstanie ju\u017c po zako\u0144czeniu zatrudnienia, zasi\u0142ek przys\u0142uguje przez 91 dni. Wyj\u0105tek to gru\u017alica, ci\u0105\u017ca oraz pobranie kom\u00f3rek, tkanek i narz\u0105d\u00f3w.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zasi\u0142ek chorobowy nie podlega sk\u0142adkom ZUS<\/b><span style=\"font-weight: 400;\">, ale podlega opodatkowaniu na zasadach og\u00f3lnych jako przych\u00f3d z innych \u017ar\u00f3de\u0142.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96dea20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96dea20\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51785e3\" data-id=\"51785e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e0cb91 elementor-widget elementor-widget-heading\" data-id=\"4e0cb91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Obowi\u0105zek op\u0142acania ubezpieczenia chorobowego<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6df4893 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6df4893\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0b9fc3b\" data-id=\"0b9fc3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d084a4c elementor-widget elementor-widget-text-editor\" data-id=\"d084a4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Dla pracownika zatrudnionego na umow\u0119 o prac\u0119 ubezpieczenie chorobowe jest obowi\u0105zkowe<\/b><span style=\"font-weight: 400;\">. Oznacza to \u017ce ka\u017cdy pracownik etatowy automatycznie ma prawo do \u015bwiadcze\u0144 z tego tytu\u0142u.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><b>Inaczej wygl\u0105da sytuacja w przypadku os\u00f3b pracuj\u0105cych na podstawie umowy zlecenia lub prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Tutaj<\/b> <b>ubezpieczenie chorobowe jest dobrowolne<\/b><span style=\"font-weight: 400;\">. Osoba taka mo\u017ce przyst\u0105pi\u0107 do niego samodzielnie, zg\u0142aszaj\u0105c ten fakt i op\u0142acaj\u0105c sk\u0142adk\u0119 w wysoko\u015bci 2,45% podstawy wymiaru. Brak ubezpieczenia oznacza brak prawa do \u015bwiadcze\u0144 zar\u00f3wno w czasie choroby, jak i w sytuacji konieczno\u015bci opieki nad chorym dzieckiem.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-271cac7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"271cac7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf9b626\" data-id=\"bf9b626\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b44fe90 elementor-widget elementor-widget-heading\" data-id=\"b44fe90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Podstawa wymiaru wynagrodzenia chorobowego w 2025 roku<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d847740 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d847740\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e294de\" data-id=\"6e294de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-75c60cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75c60cb\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-745db73\" data-id=\"745db73\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee4635e elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"ee4635e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-bell\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPodstaw\u0105 do obliczenia wynagrodzenia chorobowego jest przeci\u0119tne miesi\u0119czne wynagrodzenie z ostatnich 12 miesi\u0119cy kalendarzowych poprzedzaj\u0105cych miesi\u0105c choroby. Je\u015bli zatrudnienie trwa kr\u00f3cej, podstaw\u0119 wylicza si\u0119 z pe\u0142nych miesi\u0119cy pracy.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-47fed9c elementor-widget elementor-widget-spacer\" data-id=\"47fed9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b720249 elementor-widget elementor-widget-heading\" data-id=\"b720249\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wynagrodzenie chorobowe - sk\u0142adniki wliczane do podstawy<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31ece00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31ece00\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca4e4cf\" data-id=\"ca4e4cf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-843e028 elementor-widget elementor-widget-text-editor\" data-id=\"843e028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Do podstawy wlicza si\u0119 wszystkie sk\u0142adniki wynagrodzenia, od kt\u00f3rych odprowadzane s\u0105 sk\u0142adki na ubezpieczenie chorobowe. Najcz\u0119\u015bciej s\u0105 to:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wynagrodzenie zasadnicze,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">premie i nagrody zale\u017cne od indywidualnych wynik\u00f3w,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dodatki funkcyjne i sta\u017cowe,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wynagrodzenie za nadgodziny i prac\u0119 w nocy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wynagrodzenie urlopowe.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku sk\u0142adnik\u00f3w wyp\u0142acanych rzadziej ni\u017c raz w miesi\u0105cu stosuje si\u0119 przeliczenia. Premie kwartalne dolicza si\u0119 w wysoko\u015bci 1\/12 sumy z czterech ostatnich kwarta\u0142\u00f3w. Z kolei premi\u0119 roczn\u0105 \u2013 w wysoko\u015bci 1\/12 kwoty wyp\u0142aconej za poprzedni rok.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a15d3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a15d3f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f753211\" data-id=\"f753211\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27850fa elementor-widget elementor-widget-heading\" data-id=\"27850fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sk\u0142adniki wy\u0142\u0105czone z podstawy wynagrodzenia chorobowego<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9f67d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9f67d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-154840f\" data-id=\"154840f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf3f442 elementor-widget elementor-widget-text-editor\" data-id=\"bf3f442\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Nale\u017cy podkre\u015bli\u0107, \u017ce nie wszystkie elementy podwy\u017cszaj\u0105 <\/span><b>podstaw\u0119 wynagrodzenia chorobowego.<\/b><span style=\"font-weight: 400;\"> Wy\u0142\u0105cza si\u0119 sk\u0142adniki niezale\u017cne od pracy pracownika, takie jak nagrody okoliczno\u015bciowe (np. z okazji \u015blubu czy narodzin dziecka), bony i \u015bwiadczenia \u015bwi\u0105teczne przyznawane wszystkim w jednakowej wysoko\u015bci czy koszty mieszkania finansowane przez pracodawc\u0119.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Do podstawy nie wlicza si\u0119 r\u00f3wnie\u017c sk\u0142adnik\u00f3w, kt\u00f3re nie s\u0105 pomniejszane w czasie choroby. Zasada jest prosta \u2013 do oblicze\u0144 bierze si\u0119 tylko te elementy, kt\u00f3re faktycznie s\u0105 tracone w momencie nieobecno\u015bci w pracy.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb0e066 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb0e066\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea167e0\" data-id=\"ea167e0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8b2f6b elementor-widget elementor-widget-heading\" data-id=\"b8b2f6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ponowne ustalanie podstawy wynagrodzenia chorobowego<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f0b93df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0b93df\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f77c776\" data-id=\"f77c776\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1c62e3 elementor-widget elementor-widget-text-editor\" data-id=\"c1c62e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W przypadku zmiany etatu w okresie uwzgl\u0119dnianym przy obliczaniu podstawy, nale\u017cy przyj\u0105\u0107 wynagrodzenie odpowiadaj\u0105ce nowemu wymiarowi czasu pracy, aby <\/span><b>wynagrodzenie chorobowe<\/b><span style=\"font-weight: 400;\"> odzwierciedla\u0142o aktualne zarobki pracownika.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea30552 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea30552\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-815309a\" data-id=\"815309a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-063c9e5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"063c9e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWa\u017cne jest r\u00f3wnie\u017c, \u017ce podstawa wynagrodzenia chorobowego nie jest ustalana od nowa przy ka\u017cdej kolejnej niezdolno\u015bci do pracy. Je\u015bli przerwa mi\u0119dzy okresami choroby lub pobierania zasi\u0142ku by\u0142a kr\u00f3tsza ni\u017c miesi\u0105c kalendarzowy, stosuje si\u0119 t\u0119 sam\u0105 podstaw\u0119 co poprzednio. Nowe obliczenia s\u0105 wymagane dopiero przy przerwie co najmniej jednego pe\u0142nego miesi\u0105ca lub zmianie wymiaru etatu.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-964d24f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"964d24f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bb0378\" data-id=\"6bb0378\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad6adca elementor-widget elementor-widget-heading\" data-id=\"ad6adca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Minimalna i maksymalna podstawa wymiaru zasi\u0142ku chorobowego<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e1cd7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e1cd7b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0758b2\" data-id=\"e0758b2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fda1d99 elementor-widget elementor-widget-text-editor\" data-id=\"fda1d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przepisy przewiduj\u0105 tak\u017ce granice wysoko\u015bci podstawy. Minimalna podstawa nie mo\u017ce by\u0107 ni\u017csza ni\u017c kwota minimalnego wynagrodzenia za prac\u0119, po odliczeniu sk\u0142adek na ubezpieczenia spo\u0142eczne (czyli 13,71% tej kwoty). Z kolei maksymalna podstawa dotyczy sytuacji po ustaniu zatrudnienia. W takim przypadku nie mo\u017ce ona przekroczy\u0107 100% przeci\u0119tnego miesi\u0119cznego wynagrodzenia og\u0142aszanego dla cel\u00f3w emerytalnych. Wysoko\u015b\u0107 tego limitu jest ustalana co trzy miesi\u0105ce i og\u0142aszana w komunikatach ZUS.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fb15c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fb15c1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8df507\" data-id=\"c8df507\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-919eabb elementor-widget elementor-widget-heading\" data-id=\"919eabb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Okres wyczekiwania na wynagrodzenie lub zasi\u0142ek chorobowy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-baf61b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"baf61b1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bc1508\" data-id=\"5bc1508\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e107074 elementor-widget elementor-widget-text-editor\" data-id=\"e107074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wynagrodzenie chorobowe<\/b><span style=\"font-weight: 400;\"> albo <\/span><b>zasi\u0142ek chorobowy<\/b><span style=\"font-weight: 400;\"> przys\u0142uguje pracownikowi dopiero po up\u0142ywie tzw. okresu wyczekiwania. W przypadku pracownik\u00f3w zatrudnionych na podstawie umowy o prac\u0119 \u2013 okres ten wynosi 30 dni nieprzerwanego podlegania ubezpieczeniu. W praktyce oznacza to, \u017ce <\/span><b>prawo do \u015bwiadcze\u0144 z tytu\u0142u choroby pracownik uzyskuje dopiero od 31. dnia zatrudnienia.<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Do okresu wyczekiwania mo\u017cna wliczy\u0107 wcze\u015bniejsze okresy ubezpieczenia, je\u015bli przerwa mi\u0119dzy nimi nie przekroczy\u0142a 30 dni lub by\u0142a usprawiedliwiona (np. urlop wychowawczy, urlop bezp\u0142atny, odbywanie czynnej s\u0142u\u017cby wojskowej).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fac7ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fac7ee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a96e7c7\" data-id=\"a96e7c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f1b88f0 elementor-widget elementor-widget-heading\" data-id=\"f1b88f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prawo do \u015bwiadcze\u0144 od pierwszego dnia zatrudnienia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-86749a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"86749a3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c7cec45\" data-id=\"c7cec45\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05a2798 elementor-widget elementor-widget-text-editor\" data-id=\"05a2798\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W niekt\u00f3rych sytuacjach okres wyczekiwania w og\u00f3le nie obowi\u0105zuje. Dotyczy to m.in. gdy ubezpieczony:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">jest absolwentem szko\u0142y lub uczelni wy\u017cszej, kt\u00f3ry zosta\u0142 obj\u0119ty ubezpieczeniem chorobowym w ci\u0105gu 90 dni od uko\u0144czenia nauki,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">sta\u0142 si\u0119 niezdolny do pracy wskutek wypadku w drodze do pracy lub z pracy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">posiada co najmniej 10-letni okres obowi\u0105zkowego ubezpieczenia chorobowego,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">jest pos\u0142em lub senatorem, kt\u00f3ry przyst\u0105pi\u0142 do ubezpieczenia w ci\u0105gu 90 dni od zako\u0144czenia kadencji,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">jest by\u0142ym funkcjonariuszem S\u0142u\u017cby Celnej, kt\u00f3ry przyj\u0105\u0142 propozycj\u0119 pracy w jednostce Krajowej Administracji Skarbowej.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6111037 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6111037\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ff214c8\" data-id=\"ff214c8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86e33f4 elementor-widget elementor-widget-heading\" data-id=\"86e33f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Choroba w pierwszym miesi\u0105cu zatrudnienia- brak okresu wyczekiwania<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40bd51b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40bd51b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d946fa\" data-id=\"8d946fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52e0b4e elementor-widget elementor-widget-text-editor\" data-id=\"52e0b4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Szczeg\u00f3lne zasady obowi\u0105zuj\u0105, gdy niezdolno\u015b\u0107 do pracy powstanie ju\u017c w pierwszym miesi\u0105cu zatrudnienia. Wtedy podstaw\u0119 stanowi kwota, jak\u0105 pracownik otrzyma\u0142by za pe\u0142ny miesi\u0105c pracy, czyli wynagrodzenie okre\u015blone w umowie (w przypadku sta\u0142ej pensji) lub wyliczone na podstawie stawki godzinowej. Od tej kwoty r\u00f3wnie\u017c odejmuje si\u0119 13,71%.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3040f1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3040f1f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef91728\" data-id=\"ef91728\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a015d6b elementor-widget elementor-widget-heading\" data-id=\"a015d6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Podstawa zasi\u0142ku chorobowego a zatrudnienie w trakcie miesi\u0105ca<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11951a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11951a7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d57ad09\" data-id=\"d57ad09\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-205da80 elementor-widget elementor-widget-text-editor\" data-id=\"205da80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Ustalanie podstawy wymiaru <\/span><b>zasi\u0142ku chorobowego<\/b><span style=\"font-weight: 400;\"> wygl\u0105da inaczej w zale\u017cno\u015bci od momentu, w kt\u00f3rym pracownik zachoruje, oraz od tego, jak d\u0142ugo pozostaje w zatrudnieniu.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a80bb32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a80bb32\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee5a21c\" data-id=\"ee5a21c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e65abb8 elementor-widget elementor-widget-heading\" data-id=\"e65abb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gdy pracownik jest zatrudniony kr\u00f3cej ni\u017c 12 miesi\u0119cy<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-137f16f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"137f16f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2313eb7\" data-id=\"2313eb7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73661b5 elementor-widget elementor-widget-text-editor\" data-id=\"73661b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u015bli choroba wyst\u0105pi przed up\u0142ywem roku zatrudnienia, podstaw\u0119 wymiaru ustala si\u0119 za pe\u0142ne miesi\u0105ce kalendarzowe przepracowane przez pracownika. Za pe\u0142ny miesi\u0105c uwa\u017ca si\u0119 taki, w kt\u00f3rym umowa o prac\u0119 obowi\u0105zywa\u0142a od pierwszego dnia roboczego. Miesi\u0105ce rozpocz\u0119te w trakcie \u2013 pomija si\u0119.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62e44ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62e44ba\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-12190b6\" data-id=\"12190b6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19729bc elementor-widget elementor-widget-text-editor\" data-id=\"19729bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Przyk\u0142ad: <\/b><span style=\"font-weight: 400;\">Pracownik zatrudniony od 12 wrze\u015bnia 2024 r. zachorowa\u0142 w styczniu 2025 r. Podstawa zasi\u0142ku b\u0119dzie obliczana z wynagrodze\u0144 wyp\u0142aconych od pa\u017adziernika do grudnia 2024 r. Wrzesie\u0144 zostanie wy\u0142\u0105czony, bo by\u0142 miesi\u0105cem niepe\u0142nym.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ecfa2d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ecfa2d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5dc07ff\" data-id=\"5dc07ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-442641c elementor-widget elementor-widget-heading\" data-id=\"442641c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Umowa zawarta w trakcie miesi\u0105ca<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d8b8e28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8b8e28\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b92ccd\" data-id=\"6b92ccd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f297996 elementor-widget elementor-widget-text-editor\" data-id=\"f297996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi pracownik rozpocz\u0105\u0142 zatrudnienie w trakcie miesi\u0105ca, a choroba pojawi si\u0119 w miesi\u0105cu nast\u0119pnym, podstaw\u0119 wymiaru stanowi wynagrodzenie z miesi\u0105ca choroby, uzupe\u0142nione do pe\u0142nego miesi\u0105ca. W praktyce najcz\u0119\u015bciej przyjmuje si\u0119 kwot\u0119 z umowy o prac\u0119 pomniejszon\u0105 o 13,71% sk\u0142adek na ubezpieczenia spo\u0142eczne.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41fdcc7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41fdcc7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-07c01c4\" data-id=\"07c01c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-137b2d1 elementor-widget elementor-widget-heading\" data-id=\"137b2d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Uzupe\u0142nianie wynagrodzenia przy obliczaniu podstawy<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ddf7cfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddf7cfc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f384fb\" data-id=\"2f384fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5ced20 elementor-widget elementor-widget-text-editor\" data-id=\"d5ced20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Podczas ustalania podstawy zasi\u0142ku bierze si\u0119 pod uwag\u0119 wy\u0142\u0105cznie te miesi\u0105ce, w kt\u00f3rych pracownik przepracowa\u0142 minimum po\u0142ow\u0119 obowi\u0105zuj\u0105cego czasu pracy.<\/b><span style=\"font-weight: 400;\"> Je\u015bli przepracowa\u0142 mniej \u2013 miesi\u0105c ten si\u0119 wy\u0142\u0105cza. Je\u017celi natomiast pracownik przepracowa\u0142 mniej z przyczyn usprawiedliwionych, ale by\u0142o to co najmniej 50% obowi\u0105zuj\u0105cego czasu, jego wynagrodzenie uzupe\u0142nia si\u0119 do pe\u0142nej wysoko\u015bci.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Uzupe\u0142nieniu podlegaj\u0105 zar\u00f3wno sk\u0142adniki sta\u0142e (np. wynagrodzenie zasadnicze pomniejszone o dni choroby), jak i zmienne (np. premie czy dodatki). W sytuacji, gdy w ka\u017cdym miesi\u0105cu przepracowano mniej ni\u017c po\u0142ow\u0119 obowi\u0105zuj\u0105cego czasu pracy, podstaw\u0119 wymiaru ustala si\u0119 na podstawie wszystkich miesi\u0119cy, po wcze\u015bniejszym uzupe\u0142nieniu do pe\u0142nej kwoty.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-900349f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"900349f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6dff488\" data-id=\"6dff488\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43110c0 elementor-widget elementor-widget-heading\" data-id=\"43110c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wynagrodzenie chorobowe 2025 \u2013 spos\u00f3b obliczenia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-202abdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"202abdc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b4fdbd\" data-id=\"4b4fdbd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad8c8d8 elementor-widget elementor-widget-text-editor\" data-id=\"ad8c8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Podstaw\u0105 do obliczenia wynagrodzenia chorobowego jest pensja brutto, kt\u00f3r\u0105 nale\u017cy pomniejszy\u0107 o sk\u0142adki na ubezpieczenia spo\u0142eczne.<\/b><span style=\"font-weight: 400;\"> W sk\u0142ad tych potr\u0105ce\u0144 wchodzi sk\u0142adka emerytalna, rentowa oraz chorobowa. \u0141\u0105cznie stanowi\u0105 one 13,71% wynagrodzenia brutto.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po ustaleniu podstawy oblicze\u0144 nale\u017cy wyznaczy\u0107 dzienn\u0105 stawk\u0119 chorobow\u0105. W tym celu kwot\u0119 podstawy dzieli si\u0119 przez 30, przy czym nie ma znaczenia, ile dni liczy konkretny miesi\u0105c. Otrzymany wynik stanowi podstaw\u0119 do dalszego wyliczenia \u015bwiadczenia. Nast\u0119pnie trzeba ustali\u0107, jaki procent wynagrodzenia chorobowego przys\u0142uguje pracownikowi. Najcz\u0119\u015bciej jest to 80%, jednak w niekt\u00f3rych sytuacjach mo\u017ce wynosi\u0107 100%. Tak ustalon\u0105 kwot\u0119 dzienn\u0105 mno\u017cy si\u0119 przez liczb\u0119 dni, w kt\u00f3rych pracownik przebywa\u0142 na zwolnieniu lekarskim.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-99450c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99450c8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6f7687\" data-id=\"d6f7687\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-497dfe8 elementor-widget elementor-widget-text-editor\" data-id=\"497dfe8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przyk\u0142ad 1<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Pracownik zatrudniony na <\/span><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\"> etatu otrzymuje wynagrodzenie w wysoko\u015bci 5 500,00 z\u0142 brutto. W danym miesi\u0105cu przebywa\u0142 na zwolnieniu lekarskim przez 10 dni. Zgodnie z przepisami ma prawo do 80% wynagrodzenia chorobowego.<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podstawa wymiaru: 5 500,00 z\u0142 \u2013 13,71% = 4745,95 z\u0142<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Stawka dzienna: 4745,95 z\u0142 : 30 = 158,20 z\u0142<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">80% stawki dziennej: 158,20 z\u0142 \u00d7 80% = 126,56 z\u0142<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wynagrodzenie chorobowe: 103,55 z\u0142 \u00d7 10 dni = 1265,60 z\u0142<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Ostatecznie pracownik za okres zwolnienia otrzyma 1265,60 z\u0142 tytu\u0142em wynagrodzenia chorobowego.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4952e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4952e2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e88fe9\" data-id=\"0e88fe9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c48761 elementor-widget elementor-widget-spacer\" data-id=\"7c48761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d21caa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d21caa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f09d495\" data-id=\"f09d495\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c98f72d elementor-widget elementor-widget-text-editor\" data-id=\"c98f72d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przyk\u0142ad 2<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pracownik zosta\u0142 zatrudniony 1 sierpnia 2024 r. na podstawie umowy o prac\u0119 na 1\/2 etatu z wynagrodzeniem 3 600,00 z\u0142 brutto miesi\u0119cznie. Od 12 lutego 2025 r. przebywa\u0142 na zwolnieniu lekarskim przez 10 dni. W okresie zatrudnienia otrzyma\u0142 dodatkowe premie: w pa\u017adzierniku 300,00 z\u0142 brutto oraz w grudniu 450,00 z\u0142 brutto. Ile wyniesie wynagrodzenie chorobowe?<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podstaw\u0119 wynagrodzenia chorobowego stanowi \u015brednie wynagrodzenie z sze\u015bciu pe\u0142nych miesi\u0119cy pracy \u2013 od sierpnia 2024 r. do stycznia 2025 r. \u2013 pomniejszone o potr\u0105cone przez pracodawc\u0119 sk\u0142adki na ubezpieczenia spo\u0142eczne w wysoko\u015bci 13,71%.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Przeci\u0119tne miesi\u0119czne wynagrodzenie za sze\u015b\u0107 miesi\u0119cy: <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">(3 600,00 z\u0142 \u00d7 6 mc.) + 300,00 z\u0142 + 450,00 z\u0142\/ 6 mc. = 3 725,00 z\u0142<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podstawa wymiaru: 3 725,00 z\u0142 \u2212 13,71% = 3 725,00 z\u0142 \u2212 510,70 z\u0142 = 3 214,30 z\u0142<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Stawka dzienna: 3 214,30 z\u0142 : 30 = 107,14 z\u0142<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">80% stawki dziennej: 107,14 z\u0142 \u00d7 80% = 85,71 z\u0142<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wynagrodzenie chorobowe: 85,71 z\u0142 \u00d7 10 dni = 857,10 z\u0142<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pracownik za 10 dni przebywania na zwolnieniu lekarskim otrzyma wynagrodzenie chorobowe w wysoko\u015bci 857,10 z\u0142.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dcc4b3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dcc4b3e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c199020\" data-id=\"c199020\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-765c1f7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"765c1f7\" data-element_type=\"widget\" data-e-type=\"widget\" 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Przepisy przewiduj\u0105 konkretne \u015bwiadczenia dla os\u00f3b zatrudnionych na umow\u0119 o&#8230;<\/p>\n","protected":false},"author":1,"featured_media":21018,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[312],"tags":[12,212,213,809,810,1065],"class_list":["post-21017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kadry-i-place","tag-chorobowe","tag-wynagrodzenie-chorobowe","tag-zasilek-chorobowy","tag-jak-wyliczyc-wynagrodzenie-chorobowe","tag-wysokosc-chorobowego","tag-wynagrodzenie-chorobowe-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wynagrodzenie chorobowe w 2025 roku - Formsoft SKP\u00ae Kadry i p\u0142ace<\/title>\n<meta name=\"description\" content=\"Komu przys\u0142uguje wynagrodzenie chorobowe, jak je obliczy\u0107 i jakie s\u0105 limity \u015bwiadcze\u0144? 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