Sick leave L4 in Poland in 2026: how much they pay, how to apply and what not to do

Information checked on 14 October 2026. Rules that will come into effect later are highlighted separately.

L4 is the familiar Polish term for sick leave; e-ZLA is the electronic medical certificate confirming temporary incapacity for work. The doctor confirms that you are unable to perform work; The right to money is determined separately - by the type of insurance, its duration and the circumstances of the illness. Therefore, even properly executed sick leave does not always mean paid days.

For ordinary illness, the payment is usually 80% of the assessment base, rather than 80% of your usual take-home pay. An employee under an employment contract first receives a payment from the employer, then a benefit from the insurance fund. For an umowa zlecenie (a civil-law service contract) or self-employment, voluntary chorobowe sickness insurance is particularly important. The private clinic policy and the right to treatment through NFZ do not replace this income insurance.

You normally do not need to take a paper L4 certificate to HR: it is transmitted electronically. But you must report absence from work yourself. The entrepreneur and the person receiving benefits after the termination of insurance still have additional applications in ZUS. Neither the electronic certificate nor the “can walk” designation provides general permission to work or travel while sick.

Below is how to check your eligibility, approximately calculate the payment, fill out documents and protect yourself in the event of a delay or verification. The individual decision is made by the benefit payer or ZUS based on documents and not this article.

Table bases: rules ZUS, rates ZUS.

L4 is a colloquial term retained from the previous form of the document. Officially, the doctor issues zaświadczenie lekarskie - a medical certificate; the electronic version is called e-ZLA. It can be issued by a doctor with the appropriate authority: a family doctor POZ, a specialist, a hospital doctor or a dentist. The decision depends on the state of health and the nature of the work, and not on the purchase of a specific service.

The certificate is sent to ZUS, Poland’s Social Insurance Institution, and to the contribution payer’s profile. The employer receives the information necessary to record the absence; the statistical number of the disease is not given to him. It is not necessary to provide your boss with a detailed diagnosis in lieu of notification of illness. The dates, address of stay and payer details, on the contrary, must be correct.

You can check e-ZLA in eZUS, in Internetowe Konto Pacjenta, and now in mojeIKP: section Zdrowie → Zwolnienia lekarskie → year of issue. Centrum e-Zdrowia announced this feature on 14 September 2026. In mojeIKP, information may appear only three days after issue due to the transfer of data from ZUS: the absence of an entry immediately after the consultation does not mean that the doctor did not send anything. Official instructions.

In the event of a technical failure, an alternative registration procedure is provided. If the doctor issued the document in this mode, specify who to give it to and who will enter the information into the system; Don't throw away paper and expect automatic synchronization. ZUS: e-ZLA for insured.

Polish citizenship is not a requirement. For a foreign national, the basis for insurance and compliance with the conditions of the benefit are decisive. Start with the contract and registration in ZUS, not with the name of the residence card.

Base: ZUS: who is entitled to benefits, insurance chorobowe.

For a student under 26 years old, the usual zlecenie often does not create the corresponding social contributions: you cannot simply add chorobowe to an agreement that does not provide the necessary basis. When combining an employment contract and a business, insurance obligations may also differ. Ask HR or the accountant to show the registration, not just verbally confirm that “everything is insured.”

Ulga na start the entrepreneur is exempt from social contributions on this basis, therefore medical składka zdrowotna alone does not create the right to cash sick leave from JDG. The presence of another insurance basis is checked separately. Explanation of ZUS about ulga na start.

To decrypt contracts: umowa o pracę and umowa zlecenie.

With mandatory chorobowe, the right usually arises after 30 days of continuous insurance; if voluntary - after 90. It is insurance that counts, not the number of shifts worked. Illness during this period may be documented, but without the right to regular payment.

Previous periods can be taken into account if the break did not exceed 30 days; The law also provides for certain reasons for breaks, for example, parental leave. Therefore, moving to a new employer does not necessarily start the countdown all over again. Do not transfer only the amount of the previous sick leave to the new accounting department: you need data on the periods of insurance and documents from the previous payer.

There are exceptions. For example, the right without waiting is possible in case of an accident on the way to or from work; for compulsory insurance - if there is at least ten years of previous compulsory chorobowe. For graduates, there is a separate condition for inclusion in insurance within 90 days after completion of the relevant training. This is not a universal benefit for any new employee. ZUS: wait and exceptions.

On the reference date, the 30/90-day rules were confirmed by the legislation in force. System offers e-Zasiłki should not be mistaken for an already introduced wait increase: ZUS reports separatelythat expectation changes were excluded from this project.

Wynagrodzenie chorobowe funded by the employer. Zasiłek chorobowy — insurance benefit; even if the transfer is technically made by the employer's accounting department, the source and rules of payment are different.

The shorter period applies from the calendar year after the year in which you turn 50. If you turn 50 in 2026, the 33-day rule still applies in 2026; the 14-day rule starts in 2027. When changing employers, the days of the year are added up. Base: ZUS, article 92 Kodeks pracy.

Benefits are usually paid by the contribution payer if it registers more than 20 people for chorobowe insurance, or by ZUS where the number is 20 or fewer. This is not simply today’s headcount: the law uses a specified reference date, usually 30 November of the preceding year. ZUS pays benefits to self-employed people and for periods after insurance ends. Specify the specific payer in HR so as not to send the application to the wrong place. Article 61 of the Law on Benefits.

When to apply 80%

Regular zasiłek is 80% of the base, including hospital stay. The old explanations about mandatory 70% during hospitalization cannot be used. The employer's wynagrodzenie chorobowe is also usually 80%, but the employer's internal regulations may provide for a higher payment.

When to apply 100%

Covers cases of illness during pregnancy, accidents on the way to or from work, necessary examinations and procedures for donors of cells, tissues and organs. Accident at work or occupational disease are covered by separate insurance wypadkowe: do not confuse it with an accident on the road. We need documents confirming the basis for the increased rate, and not just a verbal description of the situation. Rates ZUS.

What do they take for calculation?

For an employee, they usually use the average of 12 calendar months before the month of illness, and for shorter insurance, the shorter period provided for by the rules. The employee's related social security contributions withheld are then excluded. For a simple example involving a regular salary, the deduction is 13,71%. This does not mean that any real income can be mechanically multiplied by one factor.

In case of illness at the beginning of work, the rules apply for supplementing the salary for up to a full month. Changes in working hours, periods of absence, variable pay and bonuses require separate treatment. Not every bonus is included: in particular, a component that remains payable and is paid during the benefit period is generally excluded from the assessment base while employment continues. There are special rules for quarterly and annual payments. ZUS: payment to employees.

Why is it not 80% netto

The calculation starts from the base provided by law, and not from take-home pay. What matters is the period, payment components, benefit rate, and subsequent deductions. Wynagrodzenie chorobowe and zasiłek are different payments, so comparison with the regular netto salary without payslip is unreliable. Ask podstawa wymiaru, stawka dzienna, liczba dni, potrącenia — the assessment base, daily rate, number of days and deductions.

Four calculation examples

These are educational calculations brutto, not a personal guarantee netto. In all examples, the rate is 80%, the right to payment has already arisen, the base is constant, and no special limitation applies. The employee examples assume stable earnings included in the assessment base; the zlecenie example assumes stable monthly earnings included in that base and voluntary chorobowe insurance. The daily rate is calculated as 1/30 of the monthly assessment base and rounded to the nearest grosz; it is then multiplied by the calendar days, including weekends. Article 11 of the law, assessment base for people who are not employees.

Example 1. 4 806 × 0,8629 = 4 147,10 zł after base rounding. Next 4 147,10 / 30 × 80% = 110,59 zł per day; in ten days - 1 105,90 zł. The value 4 806 zł is really the minimum monthly salary for full-time work from 1 January 2026: official decree. But the 2026 minimum does not mean that every person’s actual average earnings in earlier months equalled that amount.

Example 2. 6 000 × 0,8629 = 5 177,40 zł; 5 177,40 / 30 × 80% = 138,06 zł; seven days give 966,42 zł. The regular salary for the part of the month worked is calculated separately: you cannot simply add the benefit to the full monthly salary.

Example 3. 8 000 × 0,8629 = 6 903,20 zł; daily rate - 184,09 zł; fourteen days - 2 577,26 zł. If part of the 8 000 zł is a bonus excluded from the insurance assessment base, this example no longer matches your circumstances.

Example 4. For the insured under zlecenie: 4 000 × 0,8629 = 3 451,60 zł; daily rate - 92,04 zł; five days - 460,20 zł. In the absence of chorobowe, the result will not be this amount, but the lack of right to this benefit. For JDG, you cannot substitute business turnover instead of the contribution base.

Regular okres zasiłkowy — maximum 182 of the day. During pregnancy or tuberculosis - 270. The period also includes days covered by employer-funded wynagrodzenie chorobowe: the 33 days are not added on top of the 182.

Repeated illnesses can be taken into account in one period, regardless of the diagnosis, if the interval between incapacities does not exceed 60 days. For a new illness during pregnancy after a break, there is a special exception: the previous days are not always included in the new period. If there is a long chain of L4, ask ZUS or personnel to show the calculation of the days used, and do not consider each new certificate as a new limit. Rules ZUS.

If ordinary sickness benefit entitlement has been exhausted but treatment offers a prospect of returning to work, you may qualify for świadczenie rehabilitacyjne. This is a separate solution and not an automatic continuation of L4. The maximum period is 12 months; usually 90% of the base for the first 90 days, then 75%, during pregnancy - 100%. ZUS: rehabilitation benefit.

For the application, ZNp-7, medical report OL-9, and, in appropriate cases, professional information OL-10 and the payer's document are used. Find out in advance who fills out each section: your doctor, your employer, or you. Current list of documents ZUS.

1. Contact medical help. For ordinary illness - with POZ or a suitable specialist. If your condition is serious, choose urgent care based on your condition, and not for the sake of paperwork. How to choose POZ and where to go in the evening.
2. Describe symptoms and work. It is important to explain not only the temperature, but also the need to drive, lift, work with people, or concentrate. Prepare PESEL or identification information, employer information and actual address.
3. Discuss your incapacity for work with the doctor. A telemedicine consultation is possible, but does not guarantee sick leave: the doctor decides whether there is enough information or whether an in-person examination is needed.
4. Check the document. Check the dates, address, payer and transmission of the certificate in eZUS. If there is an error, consult a doctor for correction; do not change the document yourself.
5. Notify your employer. In case of sudden illness - without delay, no later than the second day of absence, in compliance with the communication method established by the company. Save your confirmation. PIP about the notification obligation.
6. Check your benefit applications. An employee, an entrepreneur and a person after dismissal submit documents according to different rules. The existence of an e-ZLA does not by itself mean that the application file is complete.

Useful phrases: „Jestem chory/chora i nie mogę wykonywać pracy” — I’m sick and can’t work; „Czy zwolnienie zostało wysłane do ZUS?” — whether sick leave was sent; „Pod tym adresem będę przebywać podczas zwolnienia” — I will be at this address during sick leave. Do not ask the doctor to “issue 100%”: provide the actual circumstances, and the basis of the rate is determined by the documents.

From 13 April 2026 the law more precisely defines work to earn money and activity contrary to the purpose of sick leave. For violations, you can lose benefits for the entire period of the relevant exemption. Ordinary everyday activities and necessary casual activities are highlighted separately, but there is no general permission to lead a normal work life. The employer's order in itself is not an important circumstance justifying paid work. Law 2026/26.

Check two questions: whether the action helps or hinders recovery; Is it income? A saved receipt from the pharmacy may explain the absence from home. A photo from a trip does not automatically prove a violation, but the caption “I’m resting” does not negate its actual circumstances.

Travel to Ukraine is not automatically permitted and is not prohibited by the border alone. Compliance with the purpose of treatment and regimen, a reliable address of stay and fulfillment of notification obligations are required. If illness and travel are incompatible, changing your address will not fix the problem. The change of address must be reported to the payer and ZUS no later than three days. ZUS about the address.

Exceptions for single necessary actions cannot be used as a plan for regular work. Save the reasons and documents if the accidental action could not be avoided; entitlement to benefits is assessed based on the circumstances. ZUS: control after April changes.

There is a difference between checking the medical validity of the disability and checking the use of sick leave. During medical supervision, ZUS may call for examination or request documentation; do not ignore the invitation, and if it is impossible to appear on time, explain the reason.

The employer has the right to control the period for which wynagrodzenie chorobowe is paid; benefit checks depend on his authority as a payer. The inspector must show a personal authorization and an identity document. Control does not give him the right to demand information about the state of health or the reason for incapacity for work and must respect privacy.

If you were not found at home, this does not mean an automatic refusal. Explain the visit to the doctor, pharmacy, or other necessary action; Please include proof of appointment, receipt or medical document. Under the current rules, you have seven days; the dispute regarding the right to benefits is resolved by ZUS. The decision ZUS can be appealed through the department that issued it to the court within one month of receipt. Do not confuse this deadline with objections to the protocol. Current instruction ZUS.

Save e-ZLA, envelopes and delivery dates, minutes, correspondence and evidence of absence. If a document in Polish is not clear, first understand the timing and method of answering: how to read an official letter.

In case of justifiable absence, clause 41 Kodeks pracy protects against normal notice of termination until the stipulated protection period has expired. But L4 does not make a contract open-ended or prevent every form of termination.

A fixed-term contract may end on an agreed date; An earlier notice of termination is not automatically canceled by subsequent illness. Termination by agreement, grounds for disciplinary dismissal, special consequences of bankruptcy or liquidation are possible. Do not sign a porozumienie stron, if you do not understand it, assuming that sick leave will invalidate your signature.

Article 53 provides for termination without normal notice in the event of a long-term illness: in general, for work experience with a given employer of less than six months - after an illness longer than three months; for work experience of at least six months, as well as a corresponding work accident or occupational disease - after the cumulative period of payments and the first three months of rehabilitation benefits. Pregnancy and other special situations require separate analysis. These boundaries should not be applied mechanically without reviewing the work history and basis of protection. Current Kodeks pracy, articles 41, 41¹, 52, 53, 177.

In the year 2026, the accounting of length of service has changed: from 1 January for the public sector and from 1 May for the private sector, in appropriate cases, the documented periods zlecenie and JDG are also taken into account. If you previously performed work for the same employer on a different basis, do not count the protective period only from the day of signing umowa o pracę: submit the documents and check the calculation. This does not cancel the separate wait chorobowe. Official questions and answers of the ministry.

If the contract has ended and the illness continues, it is possible to pay ZUS for the period after the termination of insurance. For an illness starting after the insurance basis ends, onset is usually required within 14 days, with continuous incapacity for at least 30 days; certain conditions with delayed symptoms have a three-month window. There are additional exclusionary conditions - for example, a new basis of activity or separate pension rights. The usual post-insurance limit is 91 days, with specified exceptions including pregnancy and tuberculosis. This is not a promise of 91 days’ benefit for every former employee. ZUS.

To apply after the end of insurance, use ZAS-53 and at the first application Z-10; the employer may be required to provide Z-3. Get also świadectwo pracy and check it for information important for keeping track of days. ZUS: documents e-ZLA.

New job and illness in the second week. If this is the first chorobowe and there are no exceptions, the wait is not yet complete. A medical document is needed to confirm absence, but there may be no money. If you had insurance with a short break before your new job, provide evidence to the HR department: the result may vary.

Zlecenie without voluntary chorobowe. A person receives medical care, but is not entitled to this benefit just because he pays a medical premium. Retroactive registration for the sake of an illness that has already occurred should not be assumed. First, find out the valid basis and date of inclusion of the insurance.

JDG with a low contribution base. The entrepreneur does not calculate payments based on the amount of invoices issued to clients. The benefit is related to the insurance base and the rules of its period. There is an additional barrier for debt: debt on social contributions exceeding 1% of the minimum wage may prevent payment; in 2026 it is 48,06 zł. If the entire debt is repaid within six months of the entitlement, ZUS may recognize the payment for the entire relevant period. Once that period expires, entitlement for the earlier period is lost; further benefits may be paid once the entire debt is settled. Therefore, ask for the exact account status and the date the entitlement arose. ZUS.

Two employers and illness in October 2026. The April reform cannot be considered a general permission to work in a second company. The possibility, at the request of the insured, not to issue an exemption on one basis, when the nature of the work allows it, has been approved from 1 January 2027. This is a future norm with medical and notification conditions, not permission today. Law 2026/26, transitional provisions.

The check found an empty apartment. If the person was seen by a doctor, collect confirmation and respond to the request. Do not conclude that the payment has already been cancelled. If a protocol or decision is received, take into account its response time; a telephone conversation does not replace a written objection or appeal.

Your contract ended during L4. Check continuity of illness, end date of insurance, application ZAS-53, first Z-10 and employer document. The benefit after the end of the contract does not appear on the basis of the mere extension of e-ZLA. New employment or other activities must be disclosed in the required statements.

First, establish who pays: the employer's accounting department or ZUS. Check the document in eZUS, dates and address, then the presence of the application and payer information. For an employee it is usually used Z-3, for another corresponding insured, for example zlecenie, - Z-3a, for an entrepreneur - Z-3b or the required feed path ZAS-53. ZUS: employee documents.

Ask for a written statement of what documents are missing, the date they were sent to ZUS, and the case number. Save the payslip, contract, insurance registration, statements and confirmation of their transfer. When there is a data error, first correct the source of the error—the physician or payer—rather than creating multiple conflicting statements.

From July 1 2026 simplifications in the transfer of documents and electronic copies are in effect; the payer must transfer the necessary documents to ZUS no later than seven days after receipt. But a regular letter to a random address ZUS should not be considered a signed electronic statement: the official channel requires the required signature. ZUS: July changes.

Payment deadline ZUS - without delay, no later than 30 days after clarification of the last necessary circumstance. Therefore, the phrase “a month has passed since visiting the doctor” does not always mean a delay: find out when the package became full. If denied, request a decision and use the appeal procedure provided. When an employer fails to pay, distinguish between a dispute over wages and insurance benefits; useful for the first instructions on unpaid wages. Official payment deadline ZUS.

As of 14 October 2026, the April definitions of conduct during L4 and the July rules on documents are in force. Within the mandatory window 14 July–14 October, the autumn publication Kodeks pracy, the September function mojeIKP and the new regulation on documents for benefits were checked.

Resolution dated 27 September 2026, Dz.U. 2026 poz. 1316, published October 9 and effective October 24. It cannot be treated as already in force on the reference date. It concerns the information and documents used to establish and pay benefits; it does not announce new percentage rates or abolish chorobowe insurance. If you submit an application after October 24, use the current ZUS forms and the requirements of the new regulation. Official card and text.

A separate change from 1 January 2027 has been confirmed for leave under different work-related insurance bases and certain medical-assessment rules. Do not confuse it with the e-Zasiłki project proposals: the presence of a program page does not make each of its proposals law. Increasing the wait or universal payment of 100% for everyone is not approved in this article.

1. Failing to notify your employer because “they will see the e-ZLA anyway”.
2. Equating NFZ health insurance with chorobowe insurance providing cash benefits.
3. Count 80% of the amount received on the card and ignore the base.
4. Continuing to work shifts online, assuming that working from home is an exception to the prohibition on paid work.
5. Failing to apply after a contract ends or as a self-employed person, while expecting automatic payment.

Verified 14 October 2026: The current consolidated version of the law on benefits is 2026/854, April and future reform - 2026/26, July change - 2026/441, new documents from 24 October - 2026/1316, Kodeks pracy — 2026/1245, official instructions ZUS, PIP and pacjent.gov.pl via links in the relevant sections.

Source checking is automated, with no claim of human legal or medical review. After 24 October 2026 and 1 January 2027, check the document procedures and future rules against the provisions that have actually entered into force.