Sick Leave Regulations in Poland

Sick Leave Regulations in Poland

Managing sick leave in Poland requires a precise interaction between the employer and the Social Insurance Institution (ZUS). Unlike jurisdictions with discretionary sick pay, Poland uses a statutory split-payment system that mandates specific financial and reporting duties.

By using an Employer of Record (EOR), these calculations, filings, and medical verifications are managed on your behalf, ensuring your company remains compliant with the Polish Labour Code.

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, two common exceptions 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.
• Immediate Entitlement. The 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 obsolete. 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 must still inform the employer of their absence. While the law allows 48 hours, we implement strict notification rules in our Work Regulations to protect your operations.

Strict Verification
ZUS frequently audits sick leave. New regulations effective from 2026 have clarified what constitutes gainful work during leave. If an employee is found to be working for another entity or performing activities that hinder recovery, 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.

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

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.

• 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.
• Direct ZUS Communication. We handle the transition to state-funded benefits, ensuring the employee remains paid while your direct costs cease.

Sick Leave FAQ

What is the standard pay rate for sick leave?
In most cases, employees receive 80% of their average salary from the 12 months preceding the illness. This is calculated from the gross base after deducting social security contributions (13.71%).

When does an employee receive 100% pay?
Full salary is paid if the incapacity for work is due to pregnancy, an accident commuting to or from work, or if the employee is a donor of tissues or organs.

Who pays for the sick leave?
The employer covers the first 33 days of illness in a calendar year. From the 34th day, ZUS takes over the payment. For employees aged 50 and over, the employer’s obligation is reduced to the first 14 days.

How long can an employee remain on sick leave?
The maximum period for receiving sickness benefit is 182 days. This is extended to 270 days if the illness is tuberculosis or occurs during pregnancy.

What is the waiting period for eligibility?
Employees on a standard employment contract (Umowa o Pracę) are eligible after 30 days of continuous insurance. For those on a mandate contract (Umowa Zlecenie) with voluntary insurance, the waiting period is 90 days.

Can an employee leave the house during sick leave?
This depends on the code assigned by the doctor. Code 1 requires the patient to stay at home (bed rest). Code 2 allows the patient to move around for essential needs such as visiting a pharmacy, attending medical appointments, or grocery shopping.

Is working for a second employer permitted?
Generally, any gainful employment during sick leave is prohibited and can lead to the loss of benefits. However, new 2026 regulations allow for specific “incidental activities” (such as a board member signing an urgent resolution) if they are necessary and do not hinder recovery.

How does an employer see the sick leave?
Poland uses an electronic system (e-ZLA). When a doctor issues the leave, it is automatically uploaded to the PUE ZUS portal, where the employer can view the duration and the “1” or “2” mobility code.

Can ZUS inspect an employee at home?
Yes. ZUS and employers (with more than 20 employees) have the right to conduct unannounced home visits to verify if the employee is using the leave correctly. Following 2026 amendments, inspectors can now formally request identification to verify the person’s identity.

Does the employer see the medical diagnosis?
No. The employer only receives information regarding the period of incapacity and the mobility code. The specific disease code (ICD-10) is only visible to ZUS and the medical professional.

What happens if an employee gets sick during their holiday?
If a doctor issues an e-ZLA while an employee is on annual leave, the holiday is legally interrupted. The employee receives sick pay instead, and the holiday days are returned to their balance to be used later.

Who pays for a sick child?
If an employee needs to stay home to care for a sick child, they are entitled to a care allowance (zasiłek opiekuńczy). This is paid entirely by ZUS from the first day, provided the employee is covered by sickness insurance. It is typically 80% of their average salary.