Poland’s sick leave law requires employers to pay 80% of the employee’s salary for the first 33 days of illness per year, after which the Polish Social Insurance Institution (ZUS) pays sickness benefit (zasiłek chorobowy). The system is governed by the Act on Social Insurance System and the Labour Code.
Key Takeaways
- Employers pay 80% of salary for the first 33 days of illness per year
- ZUS pays sickness benefit at 80% of the assessment basis from day 34 onward
- For occupational disease or workplace accident, the rate is 100% from day 1
- A medical certificate (e-ZLA) is required from day 1 of absence
- The 33-day employer period resets each calendar year
Poland’s Sick Leave Entitlement
Poland’s sick leave system is built on the Act on Social Insurance System (Ustawa o systemie ubezpieczeń społecznych) and the Labour Code (Kodeks Pracy). When an employee falls ill, the employer pays 80% of the salary for the first 33 calendar days in a given calendar year.
If the employee’s illness continues beyond 33 days, ZUS takes over with sickness benefit (zasiłek chorobowy). The rate is 80% of the assessment basis, which is typically the employee’s average salary from the preceding 12 months.
The 33-day period is measured per calendar year, not per illness. If an employee has already used 20 days of employer-paid sick leave for one illness and falls ill again in the same year, the employer pays only the remaining 13 days for the new illness.
Who Pays for Sick Leave?
| Period | Pay Rate | Who Pays |
|---|---|---|
| Days 1–33 (per year) | 80% of salary | Employer |
| Days 34+ | 80% of assessment basis | ZUS |
| Occupational illness/accident | 100% from day 1 | Employer (days 1–33) then ZUS |
The employer cannot reduce the 80% rate by contract. It is a statutory floor. Some employers voluntarily pay 100% through company policy or collective agreements.
Sick Leave Pay Rates
| Period | Pay Rate | Source |
|---|---|---|
| Employer period (days 1–33) | 80% of salary | Labour Code Art. 92 |
| ZUS sickness benefit (day 34+) | 80% of assessment basis | Social Insurance Act |
| Reduced benefit (if uncooperative) | 50% of assessment basis | Social Insurance Act |
| Hospital stay benefit | 70% of assessment basis | Social Insurance Act |
The assessment basis for ZUS sickness benefit is the employee’s average monthly salary from the preceding 12 months. The benefit is subject to a monthly cap set by ZUS.
Medical Certificate Requirements
Poland requires a medical certificate from the first day of absence. Since 2019, sick leave certificates have been issued electronically as e-ZLA (elektroniczne zwolnienie lekarskie). The doctor issues the e-ZLA directly into the ZUS system, and the employer can access it through their ZUS portal.
The employee should inform the employer of the sick leave as soon as possible, but the formal documentation is the e-ZLA, which is available to the employer electronically.
How to Calculate Sick Pay in Poland
Example: An employee earning PLN 8,000/month is off sick for 45 calendar days.
- Employer period (days 1–33): PLN 8,000 × 0.80 = PLN 6,400
- ZUS benefit (days 34–45): 12 days
- Daily ZUS benefit: PLN 8,000 × 0.80 ÷ 30 = PLN 213.33/day
- ZUS payment: PLN 213.33 × 12 = PLN 2,560
Total paid to employee: PLN 6,400 (employer) + PLN 2,560 (ZUS) = PLN 8,960
Note: The employee receives 80% of their salary throughout — there is no gap between the employer and ZUS periods.
The 33-Day Calendar Year Rule
The employer’s 33-day obligation is measured against the calendar year, which creates an important planning consideration:
- An employee who falls ill on 1 December and is off for 15 days uses 15 days of their 33-day allowance for that year
- If they fall ill again on 5 January (the next calendar year), the clock resets to 33 days
- The same illness continuing across 31 December triggers a reset
Employers must track the cumulative days used per employee per calendar year to ensure correct payment.
Employer Obligations and Penalties
Polish employers must:
- Pay 80% salary for the first 33 days per year
- Access and verify the e-ZLA through the ZUS portal
- Report sick leave to ZUS through the ZUS Z-3b form
- Maintain records for at least 10 years
- Cooperate with ZUS for benefit verification
Non-compliance can result in fines from the State Labour Inspectorate (PIP) and potential liability for unpaid benefits.
Comparison With Other Countries
| Country | Sick Days | Pay | Certificate Required |
|---|---|---|---|
| Poland | 33 days employer + ZUS | 80% | Day 1 (e-ZLA) |
| UK | 28 weeks SSP | £116.75/week | Day 7 |
| Australia | 10 days personal/carer’s leave | Full rate | 2+ consecutive days |
| US | Varies by state | Varies | Employer policy |
FAQ
Can the employer pay more than 80% during sick leave?
Yes, but it is not required by law. Some employers voluntarily pay 100% of salary during sick leave, either as a company policy or under a collective agreement. The statutory minimum is 80%, and this cannot be reduced by contract.
What happens to the 33-day count if the employee changes employers?
When an employee changes employers, the 33-day count resets. The new employer’s obligation begins from day 1 of the new employment, regardless of how many employer-paid sick days the employee used with the previous employer in the same calendar year.
Can ZUS sickness benefit be reduced?
Yes. If ZUS determines that the employee is not cooperating with the treatment plan or rehabilitation, the benefit can be reduced to 50% of the assessment basis. Additionally, hospital stays result in a 70% rate. The standard rate for normal illness is 80%.
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