Gunter, Currently at UPS a pilot is paid for sick leave above 148 hours. Sick leave is earned at 5.5 hours a bid period. This equates to 71.5 hours a year. This can be placed into your 401k or paid directly to the crew member in January. Taxes of course apply.
When UPS pilots talk about their yearly income they almost always include this check. Some guys will hang in the straps to not call in sick.
If a UPS pilot calls in sick, that crew members sick check is reduced by the value of the trip that is missed. This means a pilot makes less money for the year if he calls in sick and does not do any additional trips.
If a pilot is able to work open time sometimes this extra work can be put into the sick bank and then paid out at the end of the year. There are time limits on when a crew member can credit his sick bank by flying extra hours.