Changes to sick leave regulations – new rules, ZUS inspections, and impact on benefit entitlement in Poland
Sick leave under new rules
On 13 April 2026, in Poland, the announced amendments to sick leave regulations entered into force. The new rules define updated procedures during illness, introduce new standards for identity verification, and more precisely specify the circumstances under which the right to benefits may be lost.
When does an employee lose the right to sickness benefit?
Under the previous regulations in Poland, an insured person lost the right to sickness benefit if, during the period of incapacity for work, they performed gainful employment or used the sick leave in a manner inconsistent with its purpose. These criteria were very general.
The new regulations clearly define situations in which an insured person will lose the right to sickness benefits.
This will happen if they:
- undertake gainful employment, or
- perform activities inconsistent with the purpose of the sick leave.
Gainful employment is defined as any activity of a remunerative nature, regardless of the legal basis of its performance, excluding incidental activities required by important circumstances during the sick leave period. Importantly, a work order from an employer cannot be considered such a circumstance.
Activities inconsistent with the purpose of sick leave include any actions that hinder or extend the recovery or rehabilitation process, excluding ordinary daily activities or incidental actions required by important circumstances.
The new rules therefore introduce an important clarification allowing minor activities (incidental actions), which was previously missing. Such minor activity may include, for example, sending an email from a work computer.
Increased inspections
The new regulations expand the control powers of the Social Insurance Institution (ZUS) in Poland. Inspectors will be able to verify the identity of a person on sick leave by requesting identification.
They will also be allowed to enter the place where the inspection is carried out and obtain information not only from the person on sick leave, but also from their treating physician or employer.
The new rules also extend inspections to cover not only the correctness of issuing medical certificates of temporary incapacity for work and issuing sick notes, but also decisions on the necessity of personal care for a sick family member provided by the insured person.
A new element will be the ability to verify whether there is another person in the household who could provide care – except in cases involving a sick child under 2 years of age.
Changes in the issuing of medical decisions
The amendment introduces a maximum 30-day deadline for issuing a decision, counted from the date when all required documentation has been completed. This is intended to significantly shorten waiting times.
In addition, the composition of medical panels has been changed. As a rule, decisions are now made by a single doctor in both instances (instead of the previous three-person medical committees in the second instance).
An exception applies in particularly complex cases, where the chief medical examiner or their deputy may refer the case for reassessment by a panel of three jointly deciding physicians.
Further changes ahead
The amendment provides that some provisions in Poland will only enter into force at the beginning of 2027. This is important, as the changes concern a highly significant area.
From 1 January 2027, a doctor will be able to issue a sick leave certificate only under a single insurance title. This is a significant change for individuals working in more than one job.
Under the new wording of the regulations, if gainful employment can still be performed due to its nature, the insured person may request that no sick leave is issued for that specific job.
Example
A person working physically in a warehouse in Poland has broken their leg and is on sick leave. In the afternoons, they additionally work remotely from home. Under the current regulations in Poland, during sick leave the employee is not allowed to perform work under any employment title, otherwise they lose the right to benefits.
From 1 January 2027, the employee will be able to request that a sick leave certificate is not issued for the remote work (as a broken leg does not prevent this type of work). As a result, they will be able to continue working from home while retaining the right to sickness benefit from their physically demanding warehouse job.
Source: The article was created in collaboration with our cooperation partner – sdzlegal Schindhelm Law Office
If you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:
CUSTOMER RELATIONSHIPS DEPARTMENT
ELŻBIETA NARON
Head of Customer Relationships
Department / Senior Manager
getsix® Group
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