Abstract

Abstract In Poland, after the economic transformation a lot of fields of business lines required adaptation, also in social security. On last years performed some changes in the insurances. The sick insurance in the common social insurance has been defined as obligatory for the employees, and voluntary at the request of the person. The cash expenditures for benefits from sick insurance of the contribution charges only the employee insured, also employers incur cost connected with the sickness of employees to pay the remuneration for inability for work. The unfavorable demographic conditions which determine making the decisions also in the past years, modification of rights and levels of benefits from sick insurance was introduced, which did not reduce, but quite contrary, increased expenses, especially for sick and maternity benefits. It means lack for balancing the sick fund and necessity to search an answer in the foreseeable future to the question whether the level of the contribution should not be reviewed and updated.

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