Sick Leave in Poland: L4, e-ZLA and Sick Pay Rules (2026)
Short answer: In Poland your employer pays 80% sick pay for the first 33 days of incapacity per year (14 if you are 50 or over), then sickness benefit takes over at 80%, or 100% for pregnancy, commuting accidents or donation procedures. Doctors issue electronic e-ZLA notes straight to ZUS; the maximum is 182 days.
Getting sick in Poland does not mean losing your paycheque, but the system works differently from most countries: your employer pays first, the state insurer ZUS takes over later, and the paper sick note is gone. This guide explains how L4 and e-ZLA work for employees and self-employed expats, how much you get paid, and the traps that cost people money.
What is L4, and what is e-ZLA?
"L4" is the everyday Polish term for sick leave, named after the old form code on the paper certificate doctors used to issue. Since December 2018 the paper form is history: doctors now issue an electronic sick note, the e-ZLA (elektroniczne zwolnienie lekarskie), which lands in the ZUS system automatically. Your employer receives it electronically through their PUE ZUS (now eZUS) account, and you can see your own notes in your free PUE ZUS/eZUS profile or the mZUS mobile app. You do not need to print or hand-deliver anything.
If the doctor makes a mistake on the e-ZLA (wrong dates, wrong personal data), they cannot simply edit it after sending. ZUS explains the correction procedure on its e-ZLA FAQ pages, and in some cases the employer confirms the correct data instead. Check your note in PUE ZUS as soon as it appears.
Who pays what: the 33-day rule
For employees (umowa o pracę), sick pay is split in two stages, set by Article 92 of the Labour Code (Kodeks pracy):
- For the first 33 days of incapacity in a calendar year, your employer pays sick pay (wynagrodzenie chorobowe) at 80% of your base. If you are 50 or older, the employer-paid stage is only the first 14 days per year.
- After that, the benefit comes from sickness insurance as zasiłek chorobowy, paid either by ZUS directly or by your employer if the employer reports more than 20 people to sickness insurance. ZUS must pay within 30 days of the last document needed to settle the claim.
The 50+ rule applies from the year after you turn 50. The employer-paid stage is calculated on the same basis as the sickness benefit and is paid for every day of the sick note, weekends included.
How much do you get: 80% or 100%?
The standard rate, confirmed on ZUS's official pages, is 80% of the benefit base (roughly your average gross pay over the 12 months before the illness). You receive 100% of the base if the incapacity:
- results from an accident on the way to or from work,
- occurs during pregnancy, or
- results from medical examinations or cell, tissue or organ donation procedures.
Many employers top up to 100% by contract or company policy, but the legal floor is 80%. Sickness benefit is subject to income tax advance, but not to social insurance contributions.
How long can you stay on sick leave?
Under the sickness benefits act (ustawa o świadczeniach pieniężnych z ubezpieczenia społecznego w razie choroby i macierzyństwa, consolidated text Dz.U. 2026 poz. 854), zasiłek chorobowy is payable for up to 182 days per incapacity period (okres zasiłkowy). The limit extends to 270 days if the incapacity is caused by tuberculosis or occurs during pregnancy. After the limit, long-term cases move to rehabilitation benefit (świadczenie rehabilitacyjne) or a disability pension assessment.
The waiting period trap for new workers and freelancers
You are not covered from day one of insurance. Under Article 4 of the benefits act:
- Employees (mandatory sickness insurance) qualify after 30 days of uninterrupted insurance.
- Self-employed people and others insured voluntarily qualify only after 90 days of uninterrupted insurance.
Earlier insurance periods count if the gap between them was under 30 days (or caused by parental leave, unpaid leave or military service). Two important exceptions skip the waiting period entirely: graduates who register within 90 days of finishing school or university, and anyone whose incapacity results from an accident on the way to or from work.
Self-employed note: ZUS will not pay if your social insurance contribution arrears exceed 1% of the minimum wage on the day you become entitled. You get six months to settle the debt; pay within that window and the benefit is paid from the day it became due.
Checking and correcting your e-ZLA
Your own e-ZLA appears in the PUE ZUS/eZUS portal and in the free mZUS app. ZUS makes the note available to your employer on its PUE profile no later than the day after ZUS receives it, and the employer's copy does not show your statistical diagnosis code - only the dates and formal data needed for payment. Paper printouts survive only for the rare cases where the employer has no PUE profile. If the dates or your personal data are wrong, tell the issuing doctor quickly; corrections after the claim has started go through a formal ZUS procedure.
What you actually have to do when sick
1. Get the e-ZLA from your doctor. It reaches ZUS and your employer automatically; check it in PUE ZUS/eZUS. 2. Tell your employer according to your workplace rules (usually by phone or email the same day) - the e-ZLA is not a substitute for notifying your manager. 3. Follow the sick note rules. During L4 you cannot perform paid work, and ZUS or employers with more than 20 insured can check whether you use the leave correctly. Working while on L4 can forfeit the benefit for the whole note. 4. If you disagree with a ZUS decision, you can appeal - decisions come with instructions on where and by when.
Expats and the EHIC/private care angle
The e-ZLA system is the same for foreigners: any doctor entitled to issue sick notes can issue one, and eligibility depends on your insurance, not your citizenship. EU nationals working in Poland are insured like Poles. If you work for a foreign employer and are posted or remote-working from Poland, which country's rules pay your sick pay depends on your social security coordination status (A1 certificate), not on the L4 itself - that is a separate determination worth checking before you need it.
Frequently asked questions
Do I need to print my sick note for my employer?
No. The e-ZLA is sent electronically to ZUS and your employer's PUE ZUS/eZUS account. You can view it in your own PUE ZUS profile or the mZUS app. Paper notes only survive in rare legacy cases.
Can my employer fire me while I am on L4?
The Labour Code restricts termination during justified absence, and your employer generally cannot hand you notice during protected sick leave, though protections have exceptions (for example long incapacity after exhausting the benefit and rehabilitation periods). If you receive notice while on L4, get advice quickly.
I am self-employed (JDG). Do I get sick pay?
Yes, if you pay voluntary sickness insurance (składka chorobowa) and have passed the 90-day waiting period. Your benefit is based on your declared contribution base, your contribution arrears must be within the 1% tolerance, and ZUS pays the benefit directly.
Does sick leave cover weekends?
Yes. Sick pay and sickness benefit are calculated per day of the note, including Saturdays, Sundays and holidays, at 1/30 of the monthly base per day. * Photo (body): "Dawny Szpital Dziecięcy Bersohnów i Baumanów w Warszawie 2023a" by Adrian Grycuk, CC BY 3.0 PL, via Wikimedia Commons.
