Sick Leave Regulations in Poland

Managing sick leave in Poland involves a strict interaction between the employer and the Social Insurance Institution (ZUS). Unlike jurisdictions with discretionary sick pay, Poland uses a statutory split-payment system.

By using an Employer of Record (EOR), these calculations, filings, and medical verifications are managed on your behalf.

The 30 Day Waiting Period

Employees on a standard employment contract (Umowa o Pracę) must generally complete 30 days of uninterrupted sickness insurance before qualifying for paid leave. However, there are two common exceptions that frequently apply to professional hires.

• Continuous Coverage. If an employee was insured with a previous Polish employer and the gap between jobs is 30 days or less, the waiting period is waived. Most professional staff qualify for sick pay from their first day with your company.
• Immediate Entitlement. The waiting period is ignored if the incapacity results from a workplace accident, a commute accident, or if the employee has at least ten years of prior professional seniority.

The e-ZLA Electronic System

Poland has fully digitised the sick leave process. Paper medical notes are no longer used. When a doctor issues an electronic certificate (e-ZLA), it is uploaded directly to the ZUS portal.

• Employer Visibility. As the EOR, we receive notification via the PUE ZUS portal immediately. This allows for real-time adjustments to payroll.
• Reporting Obligations. While the data is digital, the employee is still required to inform the employer of their absence. While the law allows 48 hours, we typically implement stricter “start of shift” notification rules in our Work Regulations to protect your operations.
• Strict Verification. ZUS frequently audits sick leave. If an employee is found to be working or travelling while on leave, their benefit is revoked.

Employer Versus ZUS Obligations

The cost of sick leave is shared between the company and the state. Your liability depends on the age of the employee and is calculated cumulatively per calendar year.

• Staff Under 50. The employer pays for the first 33 days of sickness in a calendar year. On the 34th day, ZUS takes over the payments.
• Staff 50 and Older. To encourage the hiring of older professionals, the employer’s liability is reduced to the first 14 days, with ZUS taking over on the 15th day.

Payment Rates and Calculations

Sick pay is not a flat 100% of the salary. It is based on the average remuneration from the 12 months preceding the illness, minus the employee’s social security contributions (13.71%).

Administrative Burden and Payroll Integration

Calculating the “assessment basis” is technically demanding. It requires adjusting for previous months where the employee may not have worked a full schedule and incorporating variable bonuses or commissions into the 12-month average.

Our integrated payroll service ensures:

• Accurate Deductions. We calculate PIT and ZUS contributions correctly while accounting for the reduced sick pay rates.
• Work Certificate Verification. We check previous employment records to ensure you do not pay for sick days already covered by a former employer earlier in the year.
• Direct ZUS Communication. We handle the transition to state-funded benefits, ensuring the employee remains paid while your direct costs cease.

Managing sick leave effectively is a core component of our EOR service, protecting your business from overpayment and legal risk.