What are sick leave and sick pay?
Sick leave is a medically certified period during which a person is unable to work because of illness, injury or another health-related reason recognised under applicable law. In Poland, sick leave is usually documented electronically through an e-ZLA medical certificate, issued by an authorised doctor and transmitted to the Social Insurance Institution (ZUS) and, where applicable, to the employer.
Sick pay is the remuneration or benefit paid for the period of certified incapacity for work. In an employment relationship, the first part of sickness absence is generally financed by the employer as sick pay. Under Article 92 of the Polish Labour Code, an employee is entitled to sick pay for up to 33 days of incapacity for work in a calendar year, or up to 14 days if the employee has reached the age of 50, with the shorter period applying from the calendar year following the year in which the employee turned 50. After that period, payment is generally made as sickness benefit from social insurance, under the Act on cash benefits from social insurance in case of sickness and maternity.
The standard rate of sick pay and sickness benefit is 80% of the calculation basis, unless specific circumstances justify a higher rate. A 100% rate may apply, for example, in cases connected with pregnancy, an accident on the way to or from work, or medical examinations and procedures related to donation of cells, tissues or organs. These rates follow Article 92 of the Labour Code and Article 11 of the sickness and maternity benefits act.
What do sick leave and sick pay cover?
Sick leave and sick pay are relevant to several practical areas: employment law, social security, payroll, HR compliance, personal data protection and, in some cases, disputes with employees or ZUS. For employers, the key issue is to correctly classify the absence, calculate the payment, record it in payroll systems and comply with statutory reporting obligations. For employees, the key issue is whether the absence is properly certified and whether the correct amount has been paid on time.
In employment contracts, sickness absence affects working time records, salary calculations, holiday planning, termination risks and the employer’s internal organisation. It may also interact with protection against dismissal, especially in long-term absence cases. However, prolonged sick leave does not create unlimited job protection. Polish law allows termination in certain cases of long-lasting incapacity for work, provided that statutory conditions are met.
The position is different for persons working under civil law contracts, B2B arrangements or as self-employed individuals. A mandate contractor or entrepreneur may be entitled to sickness benefit only if covered by sickness insurance and if statutory conditions are met. For voluntary sickness insurance, the waiting period is generally 90 days, while for mandatory sickness insurance it is generally 30 days, according to Article 4 of the sickness and maternity benefits act. This distinction is important when assessing whether a person is entitled to any payment during illness.
Sickness benefit is generally payable for no longer than 182 days, and for up to 270 days in cases of incapacity caused by tuberculosis or occurring during pregnancy, under Article 8 of the sickness and maternity benefits act. After the benefit period is exhausted, other social security instruments may become relevant, such as rehabilitation benefit, disability pension procedures or return-to-work arrangements.
When should legal advice be sought regarding sick leave and sick pay?
Legal support may be needed when there is doubt about entitlement to sick pay, the correct benefit rate, the length of the benefit period, or the consequences of long-term sickness absence. Employees may seek advice if payment is refused, reduced or delayed, or if the employer questions the medical certificate. Employers may need assistance when they suspect abuse of sick leave, receive inconsistent documentation, or must decide whether termination is legally permissible.
For businesses, sick leave issues often arise in connection with payroll audits, ZUS inspections, internal HR procedures and employee disputes. Incorrect handling of sickness absence may lead to claims for unpaid remuneration, social security arrears, interest, correction of payroll documentation or employment litigation. In regulated sectors, repeated errors may also affect compliance reviews and internal control assessments.
Cross-border work requires additional attention. If an employee works partly outside Poland, is posted abroad, or is covered by foreign social security rules, the assessment of sick leave and sick pay may depend on EU coordination rules, an A1 certificate or the applicable employment documentation. In such cases, Polish payroll practice should be verified against the relevant social security status.
A prompt consultation with a lawyer can help avoid procedural mistakes, disputes with employees, incorrect payroll settlements, exposure to ZUS claims and unnecessary financial loss. Early advice is particularly useful before taking disciplinary action, terminating employment during or after sick leave, refusing payment, or challenging a medical certificate.
Legal support in matters involving sick leave and sick pay
Support of a law firm in the area of sick leave and sick pay may include in particular:
- assessment of entitlement to sick pay, sickness benefit and related social security benefits,
- review of employment contracts, internal regulations and payroll procedures,
- advice on long-term sickness absence and termination of employment,
- support in disputes between employers and employees concerning sickness absence,
- assistance during ZUS inspections and proceedings,
- analysis of sick leave abuse risks and lawful employer responses,
- advice for management board members, contractors and self-employed persons on insurance coverage,
- support in cross-border employment and social security coordination matters.
Need assistance with sick leave or sick pay? Contact us.