1 What are we entitled to when we pay contributions?

2  Sickness allowance – a benefit payable instead of the wage/salary when the insured person is taking advantage of the sick leave. Standard amount of the allowance is 80 per cent of the received wage/salary (the average of 12 months). The allowance equal to 70 per cent is payable during a period of hospital stay, and equal to 100 per cent – when incapacity for work was due to accident on the way to or from work and when the allowance is payable during pregnancy. Who pays the social insurance allowance? An employer who employs more than 20 persons, and in other cases – the Social Insurance Institution (ZUS). Sickness insurance

3  Rehabilitation benefit is payable to the insured person covered by the sickness insurance, who after a maximum period of sickness allowance (182 days) still cannot work, but there is a chance that further treatment or rehabilitation will allow him or her to return to work. Maximum benefit period – 12 months. The decision on granting the benefit is taken by ZUS evaluating doctor. Benefit amount: 90 per cent of average wage/salary from 12 months for the first 90 days; 75 per cent of wage/salary for the remaining period and 100 per cent, when the incapacity for work occurred during pregnancy, was caused by accident at work or occupational disease.

4  Maternity allowance is granted to an insured woman who gave birth to a child, or took a child to be brought up. Allowance period depends on the number of children borne in one confinement or taken to be brought up. When one child is borne the allowance period equals 20 weeks, and additionally 6 weeks that may be taken advantage of by the mother on a voluntary basis. Child's father may take advantage of 2 weeks of the allowance period within the framework of the paternity leave. Amount of the maternity allowance: 100 per cent of wage/salary (the average of 12 months)

5  Parental leave is granted after the entire maternity leave / allowance has been taken advantage of. It may last no longer than 26 weeks. Parents are free to share the entire leave to which they are entitled. Allowance for the parental leave period is payable in the amount of 60 per cent of wage/salary (the average of 12 months). However, parents may decide on the uniform amount of the maternity allowance and the allowance for the parental leave period. In such case both allowances are equal to 80 per cent of wage/salary.

6  Care allowance is granted to insured persons who must take care of: a sick child under 14 years of age (60 days in a year); a healthy child under 8 years of age (60 days in a year) due to: unforeseen closing of nursery, kindergarten or school; childbirth or illness of the spouse who provides everyday care of the child, including spouse's stay in hospital. The allowance is also payable in the event of care of a sick member of the family(living with the insured person): a child above 14 years of age, a spouse, parents, grandparents, siblings, grandchildren, parents-in-law (14 days in a year). Maximum total allowance period: 60 days in a year. Allowance amount: 80 per cent of wage/salary (the average of 12 months).

7 Benefits payable under this insurance are connected with an accident at work or an occupational disease. The following benefits are due: sickness allowance and rehabilitation benefit. They are paid in the amount of 100 per cent of wage/salary (the average of 12 months). The following are also granted: lump-sum compensation – in respect of permanent or protracted damage to health, which – after the end of treatment – is evaluated by ZUS evaluating doctor. It amounts to 20 per cent of the national average wage / salary for each per cent of damage, accident pension – if further occupational work is not possible as a result of the accident. Work accident insurance

8  Disability pension – is associated with a certificate of incapacity for work issued by the evaluation doctor and not with the disability itself. The right to the disability pension depends on the date of occurrence of incapacity for work – the insurance period depends on the age of the claimant. For how long is the disability pension awarded? ―as a standard for a period not exceeding 5 years, ―for a period longer than 5 years if the evaluating doctor considers that the insured person will not restore his or her earning capacity during 5 years. Disability and survivors' pension insurance INCAPABLE OF WORK

9  Survivors' pension is awarded to eligible family members of a person who - on the day of death - held the established entitlement to an old-age pension or disability pension or met the requirements for award of one of these benefits. The following persons have the right to the survivors' pension (inter alia): own children and a widow/widower, who at the time of death of a spouse had reached the age of 50 years or was incapable of work or is raising at least one child. All eligible persons have the right to one joint survivors' pension. Amount of the survivors' pension: ―for one entitled person - 85 per cent of the benefit that would be payable to the person deceased, ―for two persons – 90 per cent, ―for three or more persons – 95 per cent. SURVIVORS’ PENSIONS

10  Funeral grant – is granted to a person who has covered the funeral expenses of the person insured in or of ZUS beneficiary. Amount of the funeral grant : maximum PLN 4 thousand. If the funeral is organised by a family member, the grant is payable in full amount irrespective of the incurred expenses. If the funeral is organised by other person, the grant is payable in amount of incurred expenses – maximum PLN 4 thousand.