Sick pay from day one at ZUS? Not law yet, as of 18 Oct 2026
Short answer: In Poland the employer pays sick pay for the first 33 days of a calendar year (14 if you are 50 or over). A plan for ZUS to pay from day one is not law as of 18 October 2026.
For months the Polish government has been asked a simple question: when will ZUS start paying sick leave from the first day? As of 18 October 2026 the answer is that nothing has changed in the law. Employers still pay the first part of every sick leave, and a draft that would move that cost to ZUS has not become law. This article explains the current rule, what the debate is about, and what it means if you work in Poland. It is based on the ZUS website and on press reports from 13 to 16 October 2026. The press reports are cited as reported, not as official positions.
The rule today
According to the ZUS page on sick pay and sickness allowance (dated 20 July 2026), sick pay is paid by the employer for the first 33 days of incapacity for work in a calendar year. For employees aged 50 or over, the employer-paid period is 14 days. ZUS describes the rate as 80 percent of the assessment basis, or 100 percent in some cases: incapacity caused by an accident on the way to or from work, incapacity during pregnancy, and medical examinations or procedures connected with being a donor of cells, tissues or organs. An employer's labour rules can set a higher rate.
The right to sick pay arises after 30 days of uninterrupted insurance, the waiting period. After the sick pay period, the employee is entitled to sickness allowance from the 34th day of incapacity in a calendar year, or from the 15th day for employees over 50. ZUS also notes that people who joined sickness insurance voluntarily, such as the self-employed, have a right to the allowance from the first day of incapacity, but only after a 90-day waiting period.
So there is already a case where ZUS pays from day one: voluntarily insured people. The proposal under discussion concerns employees with an employer.
What the debate is about
On 8 October 2026 the Small and Medium Enterprises Ombudsman, Agnieszka Majewska, wrote to the Prime Minister and the Minister of Family, Labour and Social Policy, asking whether any legislative work is under way to make ZUS pay sickness benefits from the first day of an employee's incapacity. Rynek Zdrowia reported on 15 October that she was recalling a promise in the coalition agreement. Radio ZET reported on 16 October that the promise was in the Civic Coalition programme "100 concrete steps for the first 100 days", as point 35. The two outlets name different points and documents, so this article does not give a point number.
The ombudsman's argument, as reported, is that small and micro firms carry the cost of 33 days of sick pay plus the cost of organising a replacement. She also says the earlier reason for not acting has fallen away. According to Rynek Zdrowia, the Ministry replied on 5 March 2025 that more effective control of sick notes was needed first. The ombudsman says the law has since changed, through an act of 18 December 2025 amending the social insurance system act. Radio ZET adds that clearer rules on checking whether sick leave is used properly, and on losing the right to the benefit, have applied since 13 April 2026.
The numbers behind it
Rynek Zdrowia cites a ZUS report: in 2025, sick pay financed by employers and the Guaranteed Employee Benefits Fund cost 14.17 billion zloty, 11.2 percent more than a year earlier. Total spending on sickness absence, including allowances paid from the Social Insurance Fund, was 34.88 billion zloty.
The online outlet Zachodnia.tv reported on 14 October that a ministry draft reached the Chancellery of the Prime Minister but was held by the Economic Committee because of an estimated cost of 14 billion zloty for the Social Insurance Fund. That claim comes from an interview with the head of the Entrepreneurs Council and is not confirmed by an official document that I could check. The same outlet said the council planned a picket outside the Chancellery on 15 October.
What it means for you
Nothing changes now. If you are an employee, your employer still pays sick pay for the first 33 days of the year (14 if you are 50 or over), at the rate described above. Your right still depends on the 30-day waiting period.
If a change does come, the sources describe it as a shift in who pays, from the employer to ZUS. None of the sources I read says that the rate, the waiting period or the rules on foreign workers would change. Treat any such claim as unconfirmed until a bill is published with its text and its date of entry into force.
If you run a small business or are self-employed, check which insurance you have. Voluntary sickness insurance gives the allowance from day one, after 90 days, but it is optional and has its own contribution.
* Photos: Chancellery of the Prime Minister, Warsaw (CC0), and ZUS building in Tomaszow Mazowiecki (public domain), Wikimedia Commons. Illustrative.
Frequently asked questions
Does ZUS pay sick leave from the first day in Poland?
Not for employees with an employer. Employers pay sick pay for the first 33 days of a calendar year (14 days if you are 50 or over). Voluntarily insured people can get the allowance from day one after a 90-day waiting period (ZUS, 20 July 2026).
Is the change to ZUS paying from day one law?
No. As of 18 October 2026 the press reports only an ombudsman's letter of 8 October and a promise from the coalition. A reported draft was held over an estimated cost of 14 billion zloty, which is not confirmed by an official document.
Will my sick pay rate change if ZUS takes over?
The sources do not say so. They describe a change in who pays, not in the 80 or 100 percent rate. Wait for a published bill before relying on any change.
