New Rules for Sick Leave Payments in Poland: How ZUS Will Calculate Funds

Sick leave calculation rules have changed in Poland. The Social Insurance Institution (ZUS) has updated its approach to paying for the first day of an employee's illness. Benefits are now calculated even if a person begins their sick leave after working part of the business day.

How the first day of illness is paid now

Previously, if an employee felt unwell at work and visited a doctor on the same day, the first 24 hours of sick leave were not included in the benefit payment period. Under the new approach, the first day of illness is officially included in the ZUS benefit calculation period. This rule applies regardless of whether the employee received wages for the full day or only for a few hours worked.

Amount and duration of payments

The standard amount of sick pay in Poland is 80% of the salary. However, an employee is entitled to 100% pay in the following cases:

• illness during pregnancy;
• an accident on the way to or from work;
• undergoing procedures related to the donation of cells, tissues, and organs.

The period for ZUS sick leave payments has clear limits. The standard duration is 182 days. For pregnant women and those suffering from tuberculosis, this period is extended to 270 days.

Monitoring of sick employees from April 2026

Starting April 2026, ZUS is changing the definition of "activities incompatible with the purpose of sick leave." While on medical leave, employees are prohibited from:

• going on vacation or traveling (including pilgrimages);
• participating in social and mass events;
• engaging in intensive sports.

Performing daily tasks, such as grocery shopping or going to the pharmacy, is not considered a violation and will not be grounds for canceling payments.

What this means for Ukrainians

• Employees do not lose part of their income if forced to take sick leave in the middle of a workday.
• Traveling to Ukraine or around Poland during official sick leave will result in the cancellation of ZUS payments.
• Going to a store or pharmacy during illness is safe and does not carry the risk of losing financial assistance.
• In the event of an accident on the way to or from work, the employee is entitled to 100% compensation for lost earnings.

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