Sick leave in Poland is split between the employer and the Social Insurance Institution (ZUS). Poland does not leave sick pay to the employer’s discretion. The law sets who pays, how much and for how long.
New rules on working during sick leave and on sick leave checks took effect in 2026, with a further change due in January 2027. This guide covers what employers need to know.
Key facts
- 80%Standard sick pay, based on the last 12 months’ average pay
- 33 daysPaid by the employer each calendar year, 14 days for employees aged 50 and over
- From day 34ZUS pays sickness benefit directly
- 182 daysMaximum sick leave period, 270 days for tuberculosis or during pregnancy
- 13 April 2026Any paid work during sick leave now means loss of the entire benefit
- 1 January 2027Employees with several jobs can be signed off for only one of them
Who pays and when
The employer’s share is counted cumulatively across the calendar year, not per illness.
| Employee | Employer pays sick pay | ZUS pays sickness benefit |
|---|---|---|
| Under 50 | First 33 days in the year | From day 34 |
| 50 and over | First 14 days in the year | From day 15 |
The lower limit for older employees applies from the calendar year after they turn 50. Sickness benefit is paid for up to 182 days of one period of incapacity, or 270 days for tuberculosis or during pregnancy. After that, the employee can apply to ZUS for a rehabilitation benefit.
Payment rates and calculation
| Reason for absence | Rate |
|---|---|
| Standard illness | 80% |
| Hospital stay | 70%, with some exceptions |
| Illness during pregnancy | 100% |
| Accident on the way to or from work | 100% |
| Workplace accident or occupational disease | 100% |
| Medical tests or procedures for organ, tissue or cell donation | 100% |
The rate is applied to the employee’s average pay from the 12 months before the month in which the illness started, after deducting the employee’s social security contributions of 13.71%. Variable pay such as bonuses and commission is included, and months with incomplete working time are adjusted.
Sick pay and sickness benefit are not subject to social security contributions, but income tax and health insurance are deducted.
The 30-day waiting period
New employees on an employment contract (umowa o pracę) are normally entitled to sick pay after 30 days of uninterrupted sickness insurance. In practice, many professional hires qualify from day one.
- Continuous cover. Previous insurance counts if the gap between jobs was no more than 30 days.
- Accidents. There is no waiting period for an accident at work or on the way to or from work.
- Graduates. School and university graduates who start work within 90 days of graduating are covered from the first day.
- Long insurance history. Employees with at least 10 years of compulsory sickness insurance are covered from the first day.
Sick notes and notification
Doctors issue sick notes electronically (e-ZLA). The employer receives them automatically through its ZUS account, so the employee does not need to hand in a paper certificate.
The employee must still tell the employer about the absence and its reason, no later than the second day of absence. Our work regulations set out clear reporting rules so you know about an absence on the first day.
The 2026 and 2027 changes
A reform of the sick leave rules is being introduced in stages.
- 27 January 2026Clearer control procedures. ZUS can ask insured persons for explanations during checks.
- 13 April 2026New rules on activity during sick leave. Any work that earns income, on any contract basis, means loss of sickness pay for the whole period of the sick note. Only one-off, urgent tasks that nobody else can do are allowed, such as signing a single document. Everyday activities like shopping, visiting a pharmacy or taking a child to school are expressly permitted.
- 1 January 2027Sick notes for one job only. Employees with more than one job can ask the doctor to issue a sick note only for the job they cannot do, and keep working in the other. They must inform the employer.
- Checks. Employers can check whether sick leave is being used properly, but only ZUS decides whether the benefit is lost. Findings are passed to ZUS.
- Do not ask sick employees to work. Asking an employee on sick leave to work can cost them their benefit and puts the employer at risk. Arrange cover instead.
How EasyEOR manages sick leave
Accurate calculations
We calculate the 12-month base, variable pay and the correct rate, and apply income tax and health insurance correctly.Previous employment checks
We check work certificates so you do not pay for sick days already covered by a previous employer in the same year.ZUS handover
We manage the switch to ZUS sickness benefit from day 34, or day 15 for employees aged 50 and over, so the employee stays paid and your costs stop.Absence tracking
We track e-ZLA sick notes and reporting deadlines and flag long or repeated absences early.Frequently asked questions
What is the standard sick pay rate?
80% of the employee’s average pay from the previous 12 months, calculated after deducting social security contributions of 13.71%.
When does an employee receive 100%?
When the absence is caused by illness during pregnancy, an accident at work or on the way to or from work, an occupational disease, or tests and procedures for organ, tissue or cell donation.
Can an employee reply to emails while on sick leave?
Only in exceptional cases. Since 13 April 2026, any regular work during sick leave can mean losing the benefit for the whole period. A single urgent task that nobody else can handle is allowed.
How long can an employee stay on sick leave?
Up to 182 days, or 270 days for tuberculosis or during pregnancy. After that, ZUS may grant a rehabilitation benefit.
Let us handle sick leave and payroll
As your Employer of Record, EasyEOR calculates sick pay, manages ZUS and keeps your team compliant with the latest rules. See our payroll services.
Based on the Polish Labour Code (Article 92), the Act on cash benefits from social insurance in case of sickness and maternity, and its 2025 amendment in force from 2026. This guide is general information and not legal advice.
