ZUS Sickness Benefit Calculator (L4)

The ZUS sickness benefit (zasiłek chorobowy) is a cash benefit paid by the Social Insurance Institution (ZUS) to insured persons who are temporarily unable to work due to illness, accident, pregnancy or hospitalisation. It is paid from the 34th day of incapacity in a calendar year (15th day for employees over 50); the first days are covered by the employer.

The base equals the average gross monthly salary from the last 12 months (or the actual period of employment if shorter), reduced by employee social insurance contributions of 13.71% (pension 9.76% + disability 1.5% + sickness 2.45%). Annual or quarterly bonuses are averaged over 12 months.

The standard rate is 80% of the base. A 100% rate applies during pregnancy, after a work-commute accident, for blood donors on donation days, and for compulsory medical examinations for donors. A 70% rate applies during hospitalisation, with certain exceptions that restore the 100% rate.

The benefit period (okres zasiłkowy) is a maximum of 182 days. For tuberculosis or incapacity during pregnancy the limit is 270 days. Once this period is exhausted, the person may apply for a rehabilitation benefit (świadczenie rehabilitacyjne) for up to 12 months.

Yes. Sickness benefit is taxed as income under the personal income tax (PIT) rules at the progressive scale rate. However, it is not subject to social insurance contributions (ZUS). The payer (ZUS or employer) withholds a tax advance before paying out the benefit.

Under mandatory insurance there is a 30-day waiting period of continuous insurance before entitlement begins. There is no waiting period for graduates entering the labour market immediately after finishing school, for persons returning from military service, and for those who have had 10 years of uninterrupted voluntary insurance.

Performing paid work or using sick leave contrary to its purpose causes loss of benefit for the entire period of that sick leave certificate. ZUS has the right to verify the correct use of medical leave through on-site inspections.

During hospitalisation the benefit rate is normally 70% of the base. Exceptions that restore a higher rate include incapacity during pregnancy (100%), incapacity caused by a work-commute accident (100%), and certain situations for employees over 50 where a 70% or 80% rate applies depending on the period of the stay.

The base includes basic salary and other monthly components such as regular monthly bonuses. Quarterly and annual bonuses are included at 1/12 per month. Excluded items include: overtime pay, one-off payments, allowances for specific extraordinary conditions, and components explicitly excluded by the Sickness Benefits Act.

No. The calculator is for informational purposes only. The exact amount depends on your individual employment and insurance history, salary breakdown and ZUS verification. For binding figures consult ZUS directly or seek advice from a qualified HR/legal professional.