Illness can strike at any time, but Polish law provides financial protection for workers who are unable to work due to sickness. The zasiłek chorobowy (sick-leave benefit) is a payment from the ZUS sickness insurance fund. In 2026 the core rules remain stable — this guide explains who qualifies, how the amount is calculated, and who is responsible for paying it.
Who Is Entitled to Sick Pay?
Entitlement begins after a waiting period called the okres wyczekiwania:
- Employees (employment contract): after 30 consecutive days of sickness insurance coverage.
- Contractors and self-employed: after 90 consecutive days of voluntary sickness insurance.
- Recent graduates: if covered within 90 days of completing education, no waiting period applies.
The benefit is paid for every calendar day of incapacity — including Sundays and public holidays, not just working days.
Sick Pay Rates in 2026
The benefit rate depends on the reason for incapacity:
- 80% of the base — standard illness.
- 70% of the base — hospitalisation (stays over 14 days may revert to 80%).
- 100% of the base — pregnancy, work accident, accident en route to/from work, organ or blood donation, and certain medical examinations for prospective donors.
How Is the Benefit Base Calculated?
The benefit base equals the average monthly salary paid over the 12 calendar months preceding the month in which incapacity began. For employees with shorter tenure, the average covers the actual period of employment.
What Is Included and Excluded?
The base includes the basic salary and most fixed pay components. The following are excluded:
- Holiday pay,
- Holiday pay equivalents,
- Anniversary bonuses (nagrody jubileuszowe),
- Severance and compensation payments.
The base cannot fall below the minimum wage net of ZUS: in 2026 that is 4,666 PLN gross minus 13.71% ZUS contributions ≈ 4,026 PLN.
Maximum Benefit Duration
The sick pay benefit is payable for a maximum of 182 days (or 270 days for tuberculosis or pregnancy). After this limit, the employee may apply for świadczenie rehabilitacyjne (rehabilitation benefit) — payable for up to 12 months at 90% of the base for the first 3 months, then 75% (90% during pregnancy).
Who Pays — Employer or ZUS?
Payment responsibility depends on the size of the employer:
- Employers with more than 20 insured persons: pay wynagrodzenie chorobowe (sick wage) for the first 33 days per calendar year (or 14 days if the employee is aged 50+) at 80% (100% for accidents). From day 34 (or day 15), ZUS takes over.
- Employers with 20 or fewer insured persons: ZUS pays from the very first day of incapacity.
Calculation Example
An employee earns 5,000 PLN gross per month and is on sick leave for 10 days in July 2026.
- Benefit base: 5,000 × (1 − 13.71%) = 4,314.50 PLN
- Daily rate: 4,314.50 ÷ 30 = 143.82 PLN
- Benefit for 10 days (80%): 143.82 × 80% × 10 = 1,150.56 PLN
Use our sick pay calculator to check your own figure in seconds.
Common Pitfalls
- Working while on sick leave: any paid work during L4 results in loss of the benefit for the entire absence period.
- Submitting the certificate late: the electronic e-ZLA certificate goes to ZUS automatically, but verify that your employer received notification.
- Misuse of sick leave: ZUS inspectors can visit and withdraw the benefit retroactively.
Calculate your sick pay: Sick Pay Calculator Poland 2026 →