Sick Leave Regulations in Poland

When your employees in Poland are unwell and cannot work, there are specific rules about sick leave that you, as an employer, need to understand. These regulations, primarily governed by the Polish Labour Code (Kodeks Pracy) and the Social Insurance Institution (ZUS), cover eligibility, mandatory procedures, and the specific split of sick pay obligations.

Eligibility for Sick Leave (The Waiting Period)

Employees in Poland are generally entitled to sick leave, but they must meet a minimum waiting period to qualify for sick pay.

• For Employees (Compulsory Insurance): The right to paid sick leave begins after 30 days of uninterrupted sickness insurance coverage. This applies to employees under a standard Umowa o Pracę (Employment Contract).
• For Other Insured Persons (Voluntary Insurance): Individuals who are voluntarily insured (e.g., self-employed or certain contractors) must complete a 90-day waiting period.

The only exceptions where the waiting period doesn’t apply are cases of an accident at work, an occupational disease, or if the employee has at least 10 years of total seniority.

Claiming Sick Leave: The Employee’s Role and e-ZLA

When an employee falls ill, the process is now highly electronic, simplifying the formal steps.

• Electronic Medical Certificate (e-ZLA): The paper ZLA form (Zaświadczenie Lekarskie o Czasowej Niezdolności do Pracy) has been almost entirely replaced by the electronic e-ZLA.
  • The doctor issues the certificate electronically, which is immediately sent to the ZUS system.
  • Data Point: ZUS then automatically makes this electronic certificate available to the employer on their dedicated ZUS portal (PUE ZUS) no later than the day following its issuance.
• Employee Notification Timeframe: The employee is still required to inform you, the employer, of their absence as soon as possible, but no later than the second day of their absence. This notification can be by phone, email, or another established company method.

Sick Pay Employer vs ZUS Obligation

The Polish system clearly splits the financial responsibility for sick pay based on the duration of the absence and the employee’s age. This payment is formally calculated based on the employee’s average monthly remuneration from the 12 months preceding the month of illness.

1. Employer-Paid Sick Pay (Wynagrodzenie chorobowe)

The employer pays for the initial period of sickness in a calendar year:

Note: The reduced 14-day limit for older employees applies from the calendar year following the one in which the employee turned 50.

2. ZUS Sickness Benefit (Zasiłek chorobowy)

Once the employer’s period (33 or 14 days) is exhausted in a calendar year, ZUS takes over the financial obligation, paying a sickness benefit for the remainder of the absence.

Key Data Point: In 2023, the total number of days of absence due to certified sickness in Poland reached over 222 million days, highlighting the scale of this entitlement.

Employer Responsibilities and Compliance

Beyond paying the initial sick pay, employers have critical administrative duties, especially concerning ZUS.

• Payer Status: Employers who reported more than 20 employees for sickness insurance as of November 30 of the previous year are responsible for paying the ZUS sickness benefit (from day 34/15) on behalf of ZUS. Smaller employers (20 or fewer employees) only pay the initial period; ZUS pays the benefit directly.
• Inspections: ZUS actively monitors the proper use of sick leave. In 2023, ZUS scheduled around 500,000 sick leave inspections (a nearly 15% increase from the previous year) to verify that employees are not working or using the leave in a manner contrary to its purpose.
• Base for Calculation: The sick pay is calculated from the employee’s average remuneration over the 12 months preceding the month of incapacity, minus the employee’s portion of social security contributions (13.71% of gross salary).

Summary of Payment Entitlements

Important Points for Foreign Employers

It’s important to remember that the Polish system for sick leave and sick pay has specific rules. These might differ from what you are familiar with in your home country. Ensuring you understand these regulations will help you correctly manage employee absences and comply with Polish Labour Law. If you are unsure about any aspect, seeking advice from a legal professional or HR expert in Poland is always a good idea.