Poland runs a clean two-stage sick leave system: the employer pays for the first stretch of the calendar year, then the social insurance institution (ZUS) takes over. The rules are precise, the rates are fixed by statute, and the certificate process has been fully electronic since 2018 — which removes most of the administrative disputes that persist elsewhere in the region.

This guide covers Polish sick leave in 2026: the 33-day employer period, the 14-day variant for employees over 50, the 80% rate and when it becomes 100%, the ZUS handover, and the 182-day ceiling.

Key takeaways

  • The employer pays sick pay (wynagrodzenie chorobowe) for the first 33 days of sick leave in a calendar year — 14 days for employees who have turned 50.
  • The standard rate is 80% of the sick pay assessment basis, rising to 100% for pregnancy, workplace accidents, occupational illness, and medical examinations for donors.
  • From day 34 (or day 15 for over-50s), ZUS pays zasiłek chorobowy at the same rates.
  • The combined benefit period is capped at 182 days, extended to 270 days for tuberculosis or incapacity during pregnancy.
  • Certificates are issued electronically as e-ZLA and reach the employer through the ZUS PUE platform automatically.

The 33-day employer period

Under the Labour Code and the Sickness Benefits Act, the employer pays sick pay for the first 33 days of incapacity in a calendar year. The 33 days are cumulative across all absences in the year, not per absence — an employee who takes three separate ten-day absences has three days of employer-paid entitlement left.

For employees who have turned 50, the employer period is reduced to 14 days per calendar year, with ZUS covering from day 15. The shorter period applies from the calendar year following the year in which the employee turned 50.

The count resets on 1 January. An absence that straddles the year end has its days split between the two years’ allowances.

Eligibility: the waiting period

Entitlement is not immediate. An employee must complete a qualifying period (okres wyczekiwania) of 30 days of continuous sickness insurance before sick pay is due. For those insured voluntarily rather than through employment, the period is 90 days.

The waiting period is waived entirely for several groups, including graduates who start work within 90 days of finishing education, employees whose incapacity results from a workplace accident or occupational disease, and those with at least 10 years of prior compulsory sickness insurance.

The rates

Circumstance Rate
Ordinary illness 80%
Hospital stay (employer period and ZUS benefit alike) 80%
Incapacity during pregnancy 100%
Workplace accident or occupational disease 100%
Absence for medical examination or procedure as a cell/organ/blood donor 100%

The percentage applies to the sick pay assessment basis — the average monthly remuneration over the 12 calendar months preceding the month of incapacity, less the employee’s social insurance contributions. Where the employee has worked fewer than 12 months, the basis uses the full months actually worked.

Collective agreements and internal pay regulations can set a higher rate; many Polish employers top up to 100% as a retention benefit.

The ZUS handover and the 182-day limit

From day 34 (or 15), ZUS pays zasiłek chorobowy at the same percentages. Employers with more than 20 insured employees calculate and pay the benefit themselves and settle it against their ZUS contributions; smaller employers hand the calculation to ZUS directly.

The total benefit period — employer sick pay plus ZUS benefit — is capped at 182 days for the same or related conditions. The cap rises to 270 days where the incapacity is caused by tuberculosis or occurs during pregnancy.

Absences separated by fewer than 60 days and caused by the same illness count toward one benefit period. A gap of 60 days or more with a different illness starts a fresh count.

Once 182 days are exhausted and the employee is still unable to work, the route is rehabilitation benefit (świadczenie rehabilitacyjne) for up to 12 further months where recovery is expected, or a disability pension application.

e-ZLA: electronic certificates

Since 1 December 2018, all Polish sick notes are issued electronically as e-ZLA. The doctor issues the certificate through the ZUS system, and it is delivered automatically to the employer’s ZUS PUE profile and to ZUS itself.

That means employees no longer need to deliver a paper certificate within seven days, and employers no longer have a reason to dispute late submission. It also means every Polish employer needs an active PUE ZUS profile — it is compulsory for all contribution payers.

Employers can request ZUS to run a check on whether an employee is using sick leave correctly, and ZUS can withdraw benefit where an employee performs paid work or otherwise uses the leave inconsistently with its purpose. Employers with more than 20 insured employees may also carry out their own checks on the correct use of sick leave.

Employer obligations

Polish employers have six core duties:

  1. Pay sick pay for the first 33 days of the calendar year (14 for employees over 50) at 80%, or 100% where a statutory exception applies.
  2. Apply the 30-day qualifying period and the exemptions from it correctly.
  3. Calculate the assessment basis from the preceding 12 months of remuneration, net of employee social contributions.
  4. Maintain an active PUE ZUS profile to receive e-ZLA certificates.
  5. Calculate and pay ZUS benefit where the entity has more than 20 insured employees, settling against contributions.
  6. Track the 182-day benefit period including the 60-day linking rule for related absences.

Common pitfalls

1. Treating the 33 days as per absence

The employer period is 33 days per calendar year, cumulative. Restarting it with each new absence produces significant overpayment and a messy ZUS reconciliation.

2. Missing the over-50 switch

The 14-day employer period applies from the calendar year after the employee turns 50. Employers who never apply it carry 19 extra days of cost per employee per year that ZUS should be paying.

Incapacity during pregnancy is a 100% case. So are workplace accidents and occupational disease. Applying the flat 80% to these is both a legal error and a highly visible one.

4. Getting the assessment basis wrong

The basis is average remuneration over the preceding 12 months, less employee social insurance contributions — not current gross salary. Using current gross overpays.

5. Ignoring the 60-day linking rule

Related absences separated by under 60 days count toward one 182-day period. Employers who reset the count on each return misjudge when an employee is approaching the ceiling.

For more Polish context, see our guide to annual leave entitlement in Poland, the comparison of sick leave across Europe, and the overview of the main types of leave employers manage.

Frequently asked questions

How many days of sick leave does a Polish employer pay?

33 days per calendar year, cumulative across all absences. For employees who have turned 50, the employer period is 14 days per calendar year.

How much is Polish sick pay?

80% of the sick pay assessment basis in ordinary cases, and 100% for incapacity during pregnancy, workplace accidents, occupational disease, and donor examinations.

When does ZUS start paying?

From day 34 of sick leave in the calendar year, or day 15 for employees over 50. The rates are the same as during the employer period.

How long can an employee be on sick leave in Poland?

182 days in total for the same or related conditions, or 270 days for tuberculosis or incapacity during pregnancy. After that, rehabilitation benefit or a disability pension application.

Do employees still deliver paper sick notes?

No. Certificates are issued electronically as e-ZLA and delivered to the employer’s PUE ZUS profile automatically, which is why every contribution payer must maintain a PUE profile.

Is there a waiting period before sick pay starts?

Yes — 30 days of continuous sickness insurance, waived for workplace accidents, recent graduates starting within 90 days of finishing education, and those with 10 or more years of prior compulsory insurance.

Putting it into practice

Five checks cover most Polish sick leave risk:

  1. Configure the employer period as a per-calendar-year pool, and split absences that straddle 31 December.
  2. Flag employees turning 50 so the 14-day period applies from the following January.
  3. Set the 100% rate cases as distinct absence categories so payroll picks the right rate automatically.
  4. Confirm PUE ZUS is live and monitored so e-ZLA certificates are not missed.
  5. Track cumulative benefit days with the 60-day linking rule so the 182-day ceiling is visible in advance.
You can take advantage of the free 14 days trial and explore Leave Balance.

A leave management system that pools employer-paid days by calendar year, applies the over-50 rule automatically, and links related absences within 60 days keeps the ZUS handover and the 182-day ceiling under control without a monthly manual audit.

Sources

Last updated: 26 July 2026. This article is general guidance, not legal advice. Assessment bases and benefit rules are subject to statutory amendment — confirm current figures with ZUS and check your internal pay regulations for top-up entitlements.